Finance, Accounting and Audit
Audit and Assurance
Forensic Accounting and Fraud Control
Investigating a suspected fraud so the finding survives a hearing or a court, then closing the control that allowed it.
- Duration
- 5 days
- Contact hours
- 30
- Level
- Intermediate
- Fee from
- US$1,500
Overview
A fraud investigation is usually lost at the start rather than at the end. Evidence is handled by whoever found the problem, the suspect is interviewed before anybody understands the scheme, and by the time the organisation decides to act the position is unrecoverable. This week works through an investigation in sequence: the indicators, the data, evidence handling, the interview, the report, and then the control that failed. The second half matters, because an investigation that ends in a dismissal and no control change is a fraud the organisation will have again.
Who should attend
Internal auditors and investigators, finance managers who encounter suspected fraud, risk and compliance officers, and HR staff who handle the disciplinary consequence.
What you will be able to do
- Recognise the indicators of the common schemes, in the accounts and in behaviour.
- Plan an investigation, including the decision about when to confront.
- Handle evidence so it is admissible and the chain of custody holds.
- Interview without contaminating the account or exposing the organisation.
- Close the control that allowed it, and verify the closure.
How it is taught
Short input, then work, across 5 days of roughly 6 teaching hours each. Exercises run on situations delegates bring rather than on a case study written for a different organisation. Cohorts are capped so that everybody is asked something.
Available as classroom, live online, in house.
Programme outline
Day 1
How fraud happens here
- Opportunity, pressure and rationalisation, applied to real roles
- Procurement, payroll, expenses and journal schemes
- Indicators in the accounts, and indicators in behaviour
- Why long serving and trusted is the usual profile
Day 2
Starting an investigation
- The first hour, and the damage done in it
- Who needs to know, and who must not
- Deciding when to confront, and what it forecloses
- Legal, HR and external advisers, and when to involve them
Day 3
Evidence and data
- Chain of custody for documents and for devices
- Analysing a whole population rather than sampling
- Reconstructing a scheme from incomplete records
- Privacy and employment limits on what may be examined
Day 4
Interviewing
- Witnesses before subjects, and why the order matters
- Open questions, and not supplying the account
- Admissions, and recording them so they stand
- The interview that produces nothing, handled properly
Day 5
Reporting and closing the gap
- A report that survives a hearing or a court
- Recovery, insurance, and the decision to prosecute
- The control that failed, and whether it was absent or ignored
- Verifying the remediation a year later
What you leave with
- A fraud risk assessment for the delegate's own area, by scheme rather than in general.
- An investigation plan with evidence handling and escalation defined.
- A control remediation plan for one real weakness, with verification.
Dates and fees
| Dates | Location | Format | Fee |
|---|---|---|---|
| 23 to 27 November 2026 | Cairo, Egypt | Classroom | US$1,500 |
| 30 November 2026 to 4 December 2026 | Dar es Salaam, Tanzania | Classroom | US$1,500 |
| 7 to 11 December 2026 | Accra, Ghana | Classroom | US$1,500 |
| 14 to 18 December 2026 | Nairobi, Kenya | Classroom | US$1,500 |
Fees are per delegate and cover tuition, all programme materials and the certificate. Travel, accommodation and visas are arranged by the delegate. Registration closes two weeks before a programme starts.
Certificate
A GATI certificate recording what was attended, issued after the programme has run and attendance has been taken. Attending at least 80 per cent of the days earns a certificate of completion; attending less earns a certificate of attendance stating exactly what was attended. Every certificate carries a code that anybody can check against GATI's own record.
It records participation. and GATI does not claim one it does not hold.