Course Outline:

Module 1: Introduction to Forensic Accounting in the Public Sector

• Definition and scope of forensic accounting

• Differences between forensic accounting and auditing

• Role of forensic accountants in the public sector

• Ethical and legal considerations

• Case Study: Public sector fraud scandal analysis

Module 2: Understanding Public Sector Fraud and Corruption

• Common types of fraud in the public sector (procurement fraud, payroll fraud, asset misappropriation)

• Red flags and behavioral indicators

• The psychology of fraud and corruption

• Group Exercise: STP-based segmentation of fraud schemes in government bodies

Module 3: Techniques for Fraud Detection and Investigation

• Evidence collection and preservation

• Interviewing techniques and witness handling

• Financial statement and transaction analysis

• Use of digital forensics and data analytics

• Workshop: Conducting a simulated fraud investigation

Module 4: Documentation, Reporting, and Legal Proceedings

• Drafting forensic reports

• Presenting findings in a legal context

• Collaborating with law enforcement and legal teams

• Expert testimony and courtroom preparation

• Role Play: Presenting a forensic case before a mock tribunal

Module 5: Strengthening Controls and Preventing Financial Misconduct

• Building robust internal control systems

• Risk-based auditing approaches

• Integrating forensic accounting into regular audit plans

• Developing anti-fraud strategies and policies

• Capstone Project: Designing a forensic audit framework for a public sector agency