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This session will delve deeper into the world of financial manipulation. We will examine the concept of creative accounting and how it can blur the line between acceptable accounting practices and fraudulent activity. We will also explore the various fraud typologies and discuss the responsibilities of external auditors in relation to fraud. Finally, we will take a closer look at financial investigations, focusing on investigative techniques and the rules that govern the admissibility of evidence.
Key topics covered:
• Creative accounting vs. fraud – Understanding how financial statements are manipulated, and where it crosses into fraud.
• Fraud and the external auditor – Responsibilities of external auditors in relation to fraud
• Fraud typologies – Common financial fraud typologies
• Planning an investigation – Key steps forensic accountants take to structure an effective investigation.
• Conducting an investigation – Techniques for gathering financial evidence and applying direct and indirect methods of proof.
• Rules of evidence – Exploring types of evidence, admissibility of evidence, and the importance of maintaining the chain of custody
