The International Institute of Certified Forensic Accountants, Inc (USA)'s Certified Global Forensic Accountant, CGFA Designation is a series of evaluation exams, designed for the development of Professional Forensic Accountants. Endorsed by leading university programs and industry firms.Built by a broad coalition of industry leaders to reflect the mission and objectives of the IICFA and to establish the leading form of education, accreditation and certification in the Forensic Accounting profession, the CGFA count candidates from over 100 countries.Forensic Accounting and Fraud Investigation | Exam Prep Course - Content:SESSION 1: FRAUD AND FORENSIC ACCOUNTING OVERVIEWIntroduction to Fraud and Forensic Accounting Profession Fraud and Accounting Information SystemFraud and The Public Accounting ProfessionSESSION 2: FRAUD INVESTIGATIONPrinciples of FraudFraud SchemesRed FlagsFraud Risk AssessmentFraud PreventionFraud DetectionFraud ResponseSESSION 3: GATHERING, OBTAINING AND EVALUATING EVIDENCEEvidence GatheringObtaining and Evaluating Non-Financial EvidenceSESSION 4: EXPERT WITNESSINGGeneral Criteria and Standards for Establishing an Expert Witness’ QualificationThe Legal Role and Qualification of an Expert WitnessEffective Tactics and Procedures for the Expert Witness in CourtSESSION 5: AUDITORS’ AND MANAGEMENT RESPONSIBILITIESManagement Responsibilities for the Quality, Integrity, Reliability and Internal Control for the Financial Reporting ProcessResponsibilities of Signing Officers Under Sarbanes-Oxley ActThe Independent of an Audit CommitteeResponsibilities of External AuditorsRoles Internal Auditors Play in Preventing FraudThe Treadway CommissionSESSION 6: FORENSIC ACCOUNTING ENGAGEMENTDefinition of Forensic Accounting EngagementEngagement AcceptancePlanning and Scope of WorkInformation Collection and AnalysisReliance on the Work of OthersFile DocumentationReporting
