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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 accountants 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: September 13, 2021

Prerequisites

Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.
It is recommended to take Other Forensic Accounting course by Lynn Fountain.
Introduction to Forensic Accounting

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 .
Course Syllabus
INTRODUCTION AND OVERVIEW
  5:32Introduction to Focus on Document Review and Handwriting Analysis
  4:46Common Terms
  13:25History
  3:20Focus on Investigation Techniques
  14:42Document Review
  12:47Document Analysis
  10:24Document Analysis Cont'd
  20:00Document Analysis Techniques-Handwriting
  11:41Methodology of Handwriting Analysis
  1:45Summary
CONTINUOUS PLAY
  1:38:22Focus on Document Review and Handwriting Analysis
SUPPORTING MATERIAL
  PDFSlides: Preparing to be a Forensic Accountant: Focus on Document Review and Handwriting Analysis
  PDFPreparing to be a Forensic Accountant: Focus on Document Review and Handwriting Analysis Glossary/ Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM