Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct. Forensic accountants apply a range of skills and methods to determine whether there has been financial reporting misconduct.

Financial forensic engagements may fall into several categories. For example:

  • Economic damages calculations, whether suffered through tort or breach of contract
  • Post-acquisition disputes such as earnouts or breaches of warranties
  • Bankruptcy, insolvency and reorganization
  • Securities and tax fraud
  • Money laundering
  • Business valuation
  • Computer forensics/e-discovery

Our previous course on Introduction to Forensic Accounting explored the many processes and roles of the forensic accountant. We discussed rules of evidence and the accountants potential need to testify in a court of law. Learners came away with an understanding of the world of forensic accounting and how it may differ from the typical accountant's role. Specific areas covered included:

  • Explored the world of forensic accounting and their role
  • Examined distinguishing concepts in forensic accounting
  • Evaluated the variances between litigation and investigative support
  • Identified the types of engagements completed by forensic accountants
  • Explored the process utilized by forensic accountants

 

This session is designed to delve a bit deeper into the world of forensic accounting and identify some of the specific areas of expertise required to become a forensic accountant. We will then first delve deeper into the art of document analysis and handwriting analysis.

Learning Objectives
  • Explore the history and credentials of forensic accounts.
  • Identify the areas of expertise.
  • Identify and focus on investigative techniques.
    • Document analysis.
    • Handwriting analysis.
  • Appendix:
    • Common terms.
    • Resources.
Last updated/reviewed: August 23, 2023

Included In Certifications

This course is included in the following Certification Programs:

9 CoursesBecoming a Forensic Accountant Certification

  1. Introduction to Forensic Accounting
  2. Preparing to be a Forensic Accountant: Focus on Document Review and Handwriting Analysis
  3. Forensic and Fraud Interviewing Skills and Techniques
  4. Preparing to be a Forensic Accountant: Focus Digital Forensics
  5. Preparing to be a Forensic Accountant: Focus on Computer Forensics - Part 1
  6. Preparing to be a Forensic Accountant: Focus on Computer Forensics (Cryptology) - Part 2
  7. Preparing to be a Forensic Accountant: Focus on Computer Forensics (Steganography) Part 3
  8. Preparing to be a Forensic Accountant: Focus on Network Forensics
  9. Preparing to be a Forensic Accountant: Cloud Forensics
9 Reviews (40 ratings)

Reviews

5
Anonymous Author
This was a great class. I learned more about handwriting than I knew before.

4
Member's Profile
The course was informative and interesting. It would be beneficial to anyone who is interested in learning more about forensic accounting or who might be an internal auditor with a special interest in fraud.

5
Member's Profile
The subject matter of this course is fascinating. I'm looking forward to the next course on this topic. The instuctor is knowledgeable and easy to follow.

5
Anonymous Author
Another great course from Lynn. It is very interesting to learn various techniques and aspects being considered by forensic accountants. Thank you!

5
Anonymous Author
Interesting class-my kids overheard the presentation and wondered if I was making a career change from accountant to detective:)

5
Anonymous Author
I liked how the instructor explained each module. To include, provided great examples of the course material.

5
Anonymous Author
This is another strong forensic course presented by Lynn providing in depth details and examples.

5
Member's Profile
Review of handwriting was very interesting. Wish they had provided more examples.

5
Member's Profile
Good course material, and the course was well organized.

Prerequisites
Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course. However, it is recommended to take Other Segments of Preparing to be a Forensic Accountant courses by Lynn Fountain.
Preparing to be a Forensic Accountant: Focus Digital Forensics
Preparing to be a Forensic Accountant: Focus on Computer Forensics - Part 1
Preparing to be a Forensic Accountant: Focus on Computer Forensics (Cryptology) - Part 2

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Focus on Document Review and Handwriting Analysis5:32
  Common Terms4:46
  History13:25
  Focus on Investigation Techniques3:20
  Document Review14:42
  Document Analysis12:47
  Document Analysis Cont'd10:24
  Document Analysis Techniques-Handwriting20:00
  Methodology of Handwriting Analysis11:41
  Summary1:45
CONTINUOUS PLAY
  Focus on Document Review and Handwriting Analysis1:38:22
SUPPORTING MATERIAL
  Slides: Preparing to be a Forensic Accountant: Focus on Document Review and Handwriting AnalysisPDF
  Preparing to be a Forensic Accountant: Focus on Document Review and Handwriting Analysis Glossary/ IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam