Forensic Accounting & Fraud Examination
The course explains about Forensic accounting and fraud examination give tools and procedures for preventing, discouraging, discovering, investigating, and correcting bad conduct motivated by financial gain.
Course Overview
Introduction
Applications for Forensic Accounting
Forensic Accountant
Benefits of Forensic Accounting
Purpose, Objective, Process
Investigation, Litigation Perspective, Skill Set
Frequency, Carried Out By, Appointed By
Introduction
Case Study
Case Study Cont..
Types of Fraud
Sales and Collections/Receipts Cycle
Purchases and Payments (Disbursements) Cycle
Personnel and Payroll Cycle
Inventory and Warehousing Cycle
Monthly Reconciliations and Reporting Cycle
Sarbanes - Oxley
Sarbanes Oxley Cont..
Introduction
Employee Thefts
Fraudulent Billing Schemes, Fraud Committed by Outsiders
Management Thefts, Corporate thefts
Financial Statement Fraud, Identity Theft
Case Initiation
Case Initiation Cont..
Case Evaluation
Solvability Factors
Types of Solvability Factors
Goal Setting
Planning
Investigation
Background, Investigative Due Diligence
Intelligence Gathering, Surveillance
Database Searches, Trash Collection