Master Forensic Accounting

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Master Forensic Accounting

Master Forensic Accounting

A guided, multi-course journey that builds this skill from the ground up. Work through the chapters in order, or jump to any lesson.

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1Engagement Acceptance and the Engagement Understanding Memo 2Ethics and Independence Threat Assessment Under the AICPA Code (ET)3SSFS No. 1 Applicability and the Consulting and AUP Boundaries 4Investigation Planning and a Defensible Workplan Under SSFS

5Fraud Triangle Narratives vs Evidence-Based Hypotheses 6Cash-Handling Schemes: Records Signals and Follow-Up Tests 7Billing Schemes in Payables: Vendor Red Flags and Substantiation Tests 8Payroll and Expense Schemes: Time, Reimbursement, and System-Tied Evidence 9Corruption Schemes: Conflicts of Interest and Procurement Indicators 10Financial Statement Fraud Signals: Revenue, Estimates, and Journal Entries

11Evidence Requests and Preservation Planning 12Evidence Logs and Chain-of-Custody Records 13Document Examination and Tie-Out Worksheets 14Interview Plans, Sequencing, and Exhibit Control 15Findings-Focused Interview Notes and Corroboration Checklists

16Benford’s Law Screening and First-Two-Digit Testing 17Duplicate and Gap Testing for Transaction Files 18Vendor–Employee Matching and Corroboration-Ready Lead Logs 19Journal Entry Testing Rules and Exceptions Workpapers 20Findings-Focused Analytics Summaries for Reports and Exhibits

21Funds Tracing Schedules and Dollar-for-Dollar Tie-Outs 22Net Worth Method Schedules With Opening and Closing Balances 23Bank Deposits Method: Transfers, Nonincome Deposits, and Net Deposits 24Expenditures Method: Sources and Applications of Funds 25Selecting and Defending an Indirect Method Under Incomplete Records

26Loss Schedules Tied to Records: Gross Loss, Offsets, and Recoveries 27Findings-Focused Forensic Report Sections Under SSFS 28Federal Rule of Evidence 702 (2023 Amendments): Reliability and Fit 29Expert Methodology Statements and Exhibit Packages 30Testimony Preparation: Explaining Methods, Assumptions, and Limits

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