THE INTERNATIONAL INSTITUTE OF CERTIFIED FORENSIC ACCOUNTANTS, INC. USA. CERTIFIED IN FRAUD & FORENSIC ACCOUNTING (Cr.

Transcription

1 THE INTERNATIONAL INSTITUTE OF CERTIFIED FORENSIC ACCOUNTANTS, INC. USA CERTIFIED IN FRAUD & FORENSIC ACCOUNTING (Cr.FFa) BROCHURE

2 Contents INTRODUCTION... 3 THE IICFA... 4 Basic Entry qualifications... 4 Exam Format and Period... 4 Program Modules:... 5

3 1. INTRODUCTION Forensic Accountants combine their accounting knowledge with investigative skills in various litigation support and investigative accounting settings. Forensic Accountants are employed by public accounting firms forensic accounting divisions; by consulting firms specializing in risk consulting and forensic accounting services; or by lawyers, law enforcement agencies, insurance companies, government organizations or financial institutions. Due to heightened awareness and growing intolerance of fraudulent activity, demand for Forensic Accountants is rapidly increasing. There is a need for people with specialist skills who can undertake fraud investigations, valuations, assist in dispute resolution, prepare expert reports, and conduct fraud and forensic analysis

4 2. THE IICFA The International Institute of Certified Forensic Accountants Inc. (USA), is a State of Delaware approved International Institution; with the license to operate globally. The IICFA is a leading International Forensic Accounting Certification body with members representing more than five continents and practicing in over hundred countries globally. The International Institute of Certified Forensic Accountants, IICFA is a proud member of the International Federation of Forensic Accountants and Auditors, IFFAA and a founder member s of The Forensic Auditors Certification Board (FACB) in England and Wales. The FACB is an Accreditation and Certification body for the Forensic Accounting and Auditing Profession; regulating the world s leading professional Forensic Accounting and Auditing professional bodies. The IICFA currently administers the CCFA and CGFA Certification programs and an accredited global Master of Science (M.Sc) Degree Program in Fraud Auditing and Forensic Accounting in collaboration with leading universities in Europe, Asia and Africa. 3. Basic Entry qualifications High School Diploma/Those without high school diploma, but with a considerable working experience shall be considered for admission. Undergraduate students may also apply. 4. Exam Format and Period The Cr.FFA exam is a computer based exams of 200 multiple-choice questions. Candidates must pass with a minimum of 80%. The Cr.FFA Exam is written anytime the candidate completes all the modules.

5 5. Program Modules: MODULE 1: FRAUD AND FORENSIC ACCOUNTING OVERVIEW Lesson 1: Introduction to the Fraud and Forensic Accounting Profession Lesson 2: Fraud and Accounting Information System Lesson 3: Fraud and the Public Accounting Profession MODULE 2: FRAUD INVESTIGATION Lesson 1: Principles of Fraud Lesson 2: Fraud Schemes Lesson 3: Red Flags Lesson 4: Fraud Risk Assessment Lesson 5: Fraud Prevention Lesson 6: Fraud Detection Lesson 7: Fraud Response Lesson 8: Legal Issues in Criminal Investigation MODULE 3: GATHERING, OBTAINING AND EVALUATING EVIDENCE Lesson 1: Interviews and Interrogations Lesson 2: Criminal Intelligence & Surveillance Operations Lesson 3: Management of Informants & Undercover Operations Lesson 4: Evidence Gathering Lesson 5: Obtaining and Evaluating Non-Financial Evidence MODULE 4: LITIGATION AND EXPERT WITNESSING Lesson 1: Preparation for Trial Lesson 2: The Investigator as a Professional Witness Lesson 3: Testifying in Court Lesson 4: The Role of the Expert Witness Lesson 5: General Criteria and Standards for Establishing an Expert Witness Qualification Lesson 6: The Legal Role and Qualification of an Expert Witness Lesson 7: Effective Tactics and Procedures for the Expert Witness in Court

6 MODULE 5: AUDITORS AND MANAGEMENT RESPONSIBILITIES Lesson 1: Management Responsibilities for the Quality, Integrity, Reliability and Internal Control for the Financial Reporting Process Lesson 2: Responsibilities of Signing Officers under Sarbanes-Oxley Act Lesson 3: The Independent of an Audit Committee Lesson 4: Responsibilities of External Auditors Lesson 5: Roles Internal Auditors Play in Preventing Fraud Lesson 6: The Treadway Commission MODULE 6: COMPUTER AND DIGITAL FORENSICS Lesson 1: Computer Forensics Fundamentals Lesson 2: Types of Computer Forensics Technology Lesson 3: Types of Computer Forensics Systems Lesson 4: Vendor and Computer Forensics Services Lesson 5: Data Recovery Lesson 6: Evidence Collection and Data Seizure Lesson 7: Duplication and Preservation of Digital Evidence Lesson 8: Computer Image Verification and Authentication Lesson 9: Discovery of Electronic Evidence Lesson 10: Identification of Data Lesson 11: Reconstructing Past Events Lesson 12: Networks MODULE 7: FORENSIC ACCOUNTING ENGAGEMENT Lesson 1: Definition of Forensic Accounting Engagement Lesson 2: Engagement Acceptance Lesson 3: Planning and Scope of Work Lesson 4: Information Collection and Analysis Lesson 5: Reliance on the Work of Others Lesson 6: File Documentation Lesson 7: Reporting