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Forensic accounting for finance professionals


Gain tools to identify, investigate and prevent fraud, including methods of interviewing suspects or witnesses and analysing your accounts to identify fraud.

Who should attend?
CEOs and their financial directors and controllers, internal and external auditors, plus other financial managers.|

What you will gain

  • Tools to identify, investigate and prevent fraud.
  • An understanding of the law regarding fraud.
  • How to interview suspects or witnesses.
  • Tools to analyse the accounts to identify fraud.

Presented by a forensic accountant experienced in fraud investigations who is also a criminal barrister, the course will provide both an accountancy and a legal insight and include many true life fraud case studies.

Programme outline

  • Case study to demonstrate 'teeming and lading'.
  • Definitions of fraud and the burden and standard of proof.
  • An analysis of fraud in the UK: where it is happening, type of fraud, value and frequency of fraud.
  • Who is the fraudster: the profile of the typical fraudster.
  • What causes fraud - the fraud triangle: motivations and the Albrecht study showing how the fraud develops.
  • The law covering fraud: the Fraud Act 2006, Bribery Act 2010, other legislation.
  • Fraud types: misappropriation of assets; financial statement fraud; third party fraud - mortgage fraud, Ponzi schemes, tax fraud.
  • How do we detect fraud and investigate it - six fraud types analysed.
  • Indicators of fraud and warning signs to look out for.
  • Tools to analyse the financial statements to identify fraud.
  • What should you do when a fraud is detected? Should you go to the police? Prosecuting fraud - the criminal or civil route?
  • Fraud interviews: the techniques of interviewing witnesses and suspects - how can this help you?
  • Auditors - what are their responsibilities in relation to fraud; International Auditing Standard 240 - what does it mean for auditors?
  • Preventing fraud - the importance of accountancy controls - which ones work?
  • Case studies demonstrating the importance of accountancy controls when a case goes to court.
  • The companies most susceptible to fraud - make sure it's not yours.
  • Finally - 12 surprise control checks that can be used to help prevent fraud.

The course starts at 9.30am. Lunch and refreshments are included.
6 CPD hours (where applicable). 

CIMA work in partnership with BPP Professional Education to offer CPD training courses

Forensic accounting for finance professionals

CIMA members and students should log in to MY CIMA before booking to receive the appropriate discount.

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In-house training 
We can develop tailored training programmes to enhance the finance and business skills of staff across your organisation. To discuss how we can meet your learning and development needs please email us.

Find out more 
If you have any queries please email or phone us on: +44 (0)3300 603400.

The venue for this course will be confirmed 14 days before the scheduled date. 

CIMA work in partnership with BPP Professional Education to offer CPD training courses.  

This course will be delivered by BPP Professional Education Limited (“BPP”).  Accordingly, when you sign up for this course, CIMA will pass on the contact details you have provided to BPP so that they can contact you to complete your booking and process payment.  BPP will process any personal information it collects about you in accordance with its privacy policy, which is available at:

The information provided to BPP will not be used by BPP for marketing purposes.

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