Creative Accounting is part of fraudulent schemes aimed at deceiving stakeholders,i.e. Lenders, Suppliers, Customers, Tax Authorities, Workers Union, Host Communities, Governments etc. This course is therefore designed to expose the tricks and methods deployed by fraudulent accountants.
At the end of this session, participants will be able to:
- Define accounting frauds;
- List various types of accounting frauds;
- Review accounting statements;
- Conduct tests using various ratio analysis;
- Write reports on creative accounting discoveries.
To equip participants with the necessary skills to identify creative accounts thereby preventing the use of such accounts to deceive the relevant stakeholders.
- Elements of forensic accounting and fraud examination
- Test of inventory valuation methods
- Test of the expenditure profile
- Test of the assets profile
- Test of incomes: recognition and timing