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The growing complex nature of business environment has witnessed a simultaneous increase in the number of frauds and crimes. In this age of information technology, there is an alarming rise in computer crimes, financial frauds, employee thefts, and securities scams, insurance and bank frauds.
Forensic Accounting is a new, growing field which helps detect financial frauds which are otherwise left undetected by auditing and investigative techniques alone. With interpersonal skills, an understanding of psychological theories and analytical mindset, an ability to pay attention to minute details, a forensic accountant goes beyond the numbers to unravel frauds and accounting crimes.
The PG Diploma Program in Forensic Accounting is meant to prepare students/executives to take advantage of the growing opportunities and to make a successful career in forensic accounting and related fields.
Program Structure
The program covers all the important topics related to Forensic Accounting in two groups. The structure of the program is given below:
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Group/Part |
Subjects |
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Group A |
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Part I |
Financial Accounting and Financial Frauds |
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Part II |
Criminology & Ethics |
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Group B |
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Part III |
Forensic Accounting and Fraud Investigation |
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Part IV |
Legal Framework for Forensic Accounting |
Outline Curriculum
Group A
Part I: Financial Accounting and Financial Frauds
Basic Accounting Concepts, Introduction to Financial Statements, Responsibility of Management and Auditors for Financial Statements, Financial Statement Frauds, Misappropriation of Asset: Cash Theft-Fraudulent Disbursements, Corruption and Bribery, Intellectual Property, Frauds in Financial Institutions, Frauds involving Credit Cards and Cheques, Frauds in Insurance, Frauds in Health Care, Frauds in Bankruptcy, Frauds in Tax, Frauds in Securities, Money Laundering, Consumer Frauds, Computer and Internet Frauds, Frauds in Public Sector, Frauds in Contract and procurement.
Part II: Criminology & Ethics
Introduction to Criminology, Understanding Human Behavior, Theories of Crime Causation, White-Collar Crimes, Organizational Crimes, Occupational Crimes, Fraud Prevention Programs, Punishment and The Criminal Justice System, Ethics for Forensic Accountants, Code of Ethics, Code of Professional Standards.
Group B
Part III: Forensic Accounting and Fraud Investigation
Inspecting & Analyzing Documents, Interviewing: Theory and Application, Covert Examinations, Sources of Information, Accessing Information On-line, Data Analysis, Reporting Tools, Computer Forensics, Tracing Illicit Transactions, Reporting Standards.
Part IV: Legal Framework for Forensic Accounting
Overview of the Indian Legal System, The Law Related to Fraud, Individual Rights during Examination, Criminal Prosecutions for Fraud, The Civil Justice System, Basic Principles of Evidence, Testifying as an Expert Witness.
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©
2005-08 The ICFAI University, Dehradun. All rights reserved. Contact
The ICFAI University, Dehradun
for further information. |
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