Forensic Auditing and Investigations

This DIXONTECH course equips participants with advanced knowledge and tools to detect, investigate, and prevent financial fraud and corporate misconduct. It explores the principles of forensic accounting, fraud examination, and evidence-based investigation techniques aligned with global standards such as ACFE, IFAC, and ISA 240. Participants will gain practical experience in identifying red flags, analyzing financial records, and preparing legally defensible forensic reports.

TRAINING TOPICS

• Principles of Forensic Accounting and Fraud Investigation

• Financial Statement Fraud and Red Flag Analysis

• Evidence Collection and Digital Forensics Techniques

• Conducting Investigations and Interviewing Suspects

• Legal Framework, Reporting, and Case Management

BY THE END OF THIS TRAINING COURSE, DELEGATES WILL BE ABLE TO:

• Identify and assess indicators of financial fraud

• Conduct forensic audits and investigations effectively

• Gather and preserve digital and documentary evidence

• Apply international fraud investigation standards

• Perform structured interviews and report findings

• Collaborate with legal and regulatory authorities

• Strengthen organizational anti-fraud frameworks

TRAINING IS TAILORED TO:

• Auditors and Forensic Accountants

• Risk and Compliance Professionals

• Internal and External Auditors

• Financial Controllers and Investigators

• Law Enforcement and Legal Officers

• Anti-Fraud and Internal Control Specialists

• Corporate Governance and Ethics Managers

TRAINING METHODOLOGY

This DIXONTECH training combines instructor-led theory, practical case studies, and simulation exercises. Participants analyze real-life fraud scenarios, practice data extraction, and develop forensic audit strategies. The course emphasizes investigative techniques, analytical reasoning, and report preparation that align with professional and legal standards.

DAY 1

Introduction to Forensic Auditing and Fraud Principles

• Overview of forensic accounting and investigation frameworks

• Understanding fraud typologies and motivations (fraud triangle)

• Difference between traditional audit and forensic audit

• Red flags and fraud risk indicators in organizations

• Key global standards: ACFE, ISA 240, and IFAC guidelines

• Role of ethics, independence, and professional skepticism

• The auditor’s role in fraud prevention and detection

DAY 2

Fraud Detection and Analytical Techniques

• Identifying financial statement fraud schemes

• Ratio analysis and trend detection for anomalies

• Benford’s Law and digital data analytics for fraud detection

• Using forensic tools for data mining and validation

• Investigating asset misappropriation and corruption

• Detecting procurement, payroll, and revenue frauds

• Practical case study: financial irregularity analysis

DAY 3

Evidence Gathering and Digital Forensics

• Principles of evidence collection and preservation

• Chain of custody and documentation protocols

• Use of digital forensics tools for data recovery

• Email, system logs, and electronic record analysis

• Preventing data tampering and maintaining integrity

• Techniques for identifying falsified documents

• Demonstration: analyzing metadata and digital trails

DAY 4

Investigation Planning and Interview Techniques

• Designing a forensic audit plan and investigation strategy

• Structuring investigative teams and responsibilities

• Conducting interviews with suspects and witnesses

• Questioning techniques and behavioral cues detection

• Handling conflicts and resistance during investigations

• Integrating findings into structured reports

• Workshop: mock investigation and interview simulation

DAY 5

Legal Framework and Forensic Reporting

• Legal considerations and admissibility of evidence

• Coordination with law enforcement and legal advisors

• Writing effective forensic audit and investigation reports

• Presenting findings to management and the board

• Developing recommendations and corrective actions

• Corporate governance and anti-fraud policy alignment

• Final case study: end-to-end investigation process