Auditing and Governance Risk and Compliance

Forensic Accounting Techniques

Forensic accountants combine accounting, investigation and legal knowledge to uncover and quantify financial wrongdoing. This course covers forensic accounting techniques: fraud schemes, financial statement analysis, tracing funds, document examination, digital evidence, quantifying losses and preparing reports for legal proceedings.

5 days Classroom or live online English

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Take the course details with you.

Download the full standard outline: why attend, methodology, objectives, audience, competencies, the daily outline and current plans.

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Why attend

From knowledge to real-world impact.

Financial misconduct requires specialist techniques to uncover and prove. You will learn the core tools of forensic accounting.

Workplace challenges

Professional Problems This Course Is Designed to Solve

The programme explores practical approaches to the following challenges. Results depend on how the learning is applied in your organisation.

Difficulty translating subject knowledge into practical workplace decisions.
Inconsistent approaches to the activities covered in the course outline.
Lack of a structured plan for applying and reviewing new skills.

Course methodology

How you will learn.

Case-based exercises, fund tracing practice, data analysis and report writing.

Course objectives

What you'll take away.

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

Explain the role of forensic accounting
Recognise financial fraud schemes
Analyse financial statements for manipulation
Trace funds and assets
Examine documents and digital evidence
Quantify losses and prepare forensic reports

Target audience

Who should attend.

This course is suitable for:

Forensic accountants
Fraud investigators
Internal and external auditors
Compliance professionals
Legal and law enforcement staff

Target competencies

Capabilities you will build.

Participants will develop competencies in:

Fraud scheme analysis
Financial analysis
Fund tracing
Evidence handling
Expert reporting

Course outline

Your learning journey.

A focused, practical outline with time to explore, apply and reflect.

Day 1Forensic Accounting

09:00–10:08Role and standards
10:08–11:00Fraud schemes
11:00–11:30Coffee break
11:30–11:45Fraud schemes (continued)
11:45–12:53Case study
12:53–14:00Exercise

Day 2Financial Analysis

09:00–10:08Ratio and trend analysis
10:08–11:00Earnings manipulation
11:00–11:30Coffee break
11:30–11:45Earnings manipulation (continued)
11:45–12:53Red flags
12:53–14:00Workshop

Day 3Tracing Funds

09:00–10:08Bank records
10:08–11:00Asset tracing
11:00–11:30Coffee break
11:30–11:45Asset tracing (continued)
11:45–12:53Money laundering patterns
12:53–14:00Exercise

Day 4Evidence

09:00–10:08Document examination
10:08–11:00Digital evidence
11:00–11:30Coffee break
11:30–11:45Digital evidence (continued)
11:45–12:53Chain of custody
12:53–14:00Case study

Day 5Quantification and Reporting

09:00–10:08Loss quantification
10:08–11:00Expert reports
11:00–11:30Coffee break
11:30–11:45Expert reports (continued)
11:45–12:53Testifying basics
12:53–14:00Action plan

The timings provided are estimates and may vary depending on the number of participants and the discussions taking place during the sessions. They are indicative only and do not constitute a binding commitment.

Dates & venues

Find a session that works for you.

Confirmed dates accept registration requests. Tentative dates are enquiry only.

Good to know

A few things to know.

How is the course delivered?

Our classroom programmes combine facilitated discussion, case studies, exercises and reflection. The precise format will be confirmed before enrolment.

Can you deliver this programme for our team?

Yes, you can enquire about a tailored programme. Share your goals, group size and preferred dates with our learning team.

Will I receive a certificate?

Participants who complete the programme receive a Smart Horizon UK certificate of attendance. Smart Horizon UK programmes are not externally accredited and do not award a professional qualification, licence or designation. Where a course title or outline refers to a professional certification (for example, AACE International's Certified Cost Professional), the programme supports learning and preparation only; the credential itself is awarded solely by the relevant professional body under its own application and examination requirements.

What should I confirm before booking travel?

Please confirm the session, exact venue, accessibility arrangements, fees and any visa requirements with the team before arranging travel. Tentative dates are not confirmed sessions.

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