Auditing and assurance

Course objective

The Forensic accounting and auditing is designed to test students’ knowledge of the four major disciplines that comprise the fraud examination body of knowledge:

Nature scope and purpose of forensic accounting; test your understanding on forensic accounting investigation and auditing ,forensic accounting as an agreed upon procedures, litigation support and forensic accounting process

 Fraud Prevention & Deterrence — tests your understanding of why people commit fraud and ways to prevent it. Topics covered in this section include crime causation, financial statement crime, fraud prevention, fraud risk indicators and assessment(ISA240revised), and the forensic accountants Code of Professional Ethics.

 Advanced auditing and assurance

Financial Transactions & Fraud Schemes — tests your comprehension of the types of fraudulent financial transactions incurred in accounting records. To pass Financial Transactions & Fraud Schemes, you will be required to demonstrate knowledge of the following concepts: basic accounting and auditing theory, fraud schemes, internal controls to deter fraud and other auditing and accounting matters. 

 

Forensic Investigation — includes questions about interviewing, taking statements, obtaining information from public records, tracing illicit transactions, evaluating deception and report writing., rules of evidence, rights of the accused and accuser and expert witness matters. Money launderingInsurance claims Employee fraud investigations GAAP violations GAAS violations Telemarketing fraud Check kiting Contract and procurement fraud Asset misappropriation Securities fraud Financial statement fraud Bankruptcy fraud Credit card fraud Embezzlement