Course description

INTRODUCTION
In today’s complex financial environment, organizations face increasing risks related to financial mismanagement, fraud, and non-compliance. As financial crimes evolve, so must the skills of auditors and forensic investigators tasked with detecting, preventing, and responding to irregularities. Audit practices have expanded beyond traditional financial checks to encompass a broader view of internal controls, risk management, governance, and fraud detection.

This comprehensive course is designed to equip internal auditors, compliance officers, investigators, and financial managers with advanced tools and techniques in auditing and forensic investigation. Participants will gain hands-on experience in analyzing financial data, identifying red flags, conducting evidence-based investigations, and applying international audit standards.

Through real-world case studies, simulations, and expert-led discussions, participants will be empowered to ensure institutional accountability, protect assets, and foster a culture of transparency and ethical practice.

By the end of the course, participants will be able to:

• understand modern auditing frameworks and forensic investigation principles;
• identify and analyze financial irregularities and fraud patterns;
• apply risk-based auditing techniques to improve efficiency and accuracy;
• use digital tools to support forensic and audit processes;
• conduct evidence gathering and reporting with legal and ethical standards;
• strengthen internal control systems to prevent and detect fraud; and
• understand the legal implications and procedures of financial investigations

COURSE CONTENT

Module 1: Foundations of Risk-Based Auditing

• Audit planning and risk assessment techniques
• Internal controls and audit trail reviews
• Auditing in the public vs private sectors
• Applying International Standards on Auditing (ISA)

Module 2: Understanding and Detecting Financial Fraud

• Common fraud schemes: procurement fraud, asset misappropriation, financial statement fraud
• Red flags and fraud indicators
• Analytical procedures and forensic accounting techniques
• Fraud risk assessment and response strategies

Module 3: Forensic Investigation Procedures and Tools

• Conducting interviews and gathering evidence
• Documentation, chain of custody, and forensic audit trails
• Report writing for forensic findings
• Case study reviews and practical exercises

Module 4: Leveraging Technology in Auditing and Forensics

• Using data analytics and visualization in audits
• Introduction to audit software and forensic tools
• Cybersecurity audits and IT fraud detection
• Electronic evidence gathering and preservation

Module 5: Legal and Ethical Considerations in Forensic Auditing

• Legal frameworks for forensic investigations
• Ethical responsibilities of auditors and investigators
• Working with law enforcement and regulators
• Compliance with anti-corruption and anti-money laundering laws

WHO SHOULD ATTEND:

• Internal and External Auditors
• Forensic Accountants and Investigators
• Risk and Compliance Officers
• Fraud Examiners and Legal Auditors
• Finance Directors and Controllers
• Government and NGO Monitoring & Evaluation Officers
• Anti-Corruption Officials
• Legal Advisors and Financial Consultants
• Public Sector Inspectors and Auditors-General

What will i learn?

• Understand modern auditing frameworks and forensic investigation principles;
• Identify and analyze financial irregularities and fraud patterns;
• Apply risk-based auditing techniques to improve efficiency and accuracy;
• Use digital tools to support forensic and audit processes;
• Conduct evidence gathering and reporting with legal and ethical standards;

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