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Risk, Compliance and AML

Fraud Examination and Forensic Auditing

Standard audit is designed to detect error, which is random and leaves traces in obvious places, while fraud is concealed by somebody who knows how the audit works. This course covers the difference. Delegates work through the fraud triangle and the schemes that actually occur by function, predication and the threshold at which suspicion justifies an examination, and planning an examination without alerting the subject. Evidence follows: documents, digital records, the chain of custody, and the analysis that identifies anomalies in a population. Interviewing is covered, including admission seeking questions and the limits on what an examiner may do. Reporting is addressed, since a report may end in a disciplinary hearing or a court. The course closes on recovery, on referral to authorities, and on the control failures the examination exposes.

Course objectives

  • Explain why standard audit does not detect concealed fraud
  • Recognise the schemes that occur by business function
  • Establish predication before opening an examination
  • Plan and conduct an examination without alerting the subject
  • Gather documentary and digital evidence with chain of custody
  • Conduct interviews including admission seeking questions
  • Report for disciplinary or legal use, and pursue recovery and referral

Who should attend

  • Internal and external auditors moving into forensic work
  • Fraud examiners and forensic accountants
  • Risk and compliance officers investigating misconduct
  • Legal counsel working with forensic audit teams
  • Law enforcement and regulatory investigators

Course outline

  1. 01Error is random, fraud is concealed
  2. 02The fraud triangle and schemes by function
  3. 03Predication and when to open an examination
  4. 04Planning without alerting the subject
  5. 05Documentary and digital evidence
  6. 06Chain of custody and data analysis
  7. 07Interviewing and admission seeking questions
  8. 08Reporting, recovery, referral and control failures

Scheduled sessions

Scheduled sessions for Fraud Examination and Forensic Auditing
DatesVenueFormatPriceRegister
14 to 16 October 2026Cape Town, South AfricaClassroomR14,950 per delegateRegister Now
30 December 2026 to 1 January 2027Lagos, NigeriaClassroomUSD 995 per delegateRegister Now
17 to 19 February 2027OnlineOnlineR6,500 per delegateRegister Now
24 to 26 February 2027Port Louis, MauritiusClassroomUSD 995 per delegateRegister Now

Fraud Examination and Forensic Auditing

From R6,500

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