CS Professional Forensic Audit Notes Study Material Important Questions
- Chapter 1 Forensic Audit Introduction
- Chapter 2 Fraud and Audit
- Chapter 3 Audit and Investigations
- Chapter 4 Forensic Audit: Laws and Regulations
- Chapter 5 Forensic Audit and Indian Evidence Law
- Chapter 6 Cyber Forensics
- Chapter 7 Case Laws, Case Studies and Practical Aspects
CS Professional Forensic Audit Syllabus
CS Professional Forensic Audit Chapter Wise Weightage
Professional Programme Module 3
Paper 9.4 Forensic Audit (Max Marks 100)
Syllabus
Objective:
To understand and analyse the concept of Corporate Fraud and Forensics Audit in the contemporary world along with the legal mechanism to counter corporate fraud and understand Forensic Audit and its methods.
Detailed Contents:
1. Introduction: What is Fraud, Meaning and Definition under the Companies Act, 2013 and Criminal Procedure Code, 1973, Elements of Fraud, What is Audit; Forensic Audit, Need and Objectives, Fraud and Forensic Audit, Forensic Audit vis-a-vis Audit.
2. Fraud and Audit: Modern Day Scenario, Fundamentals of Forensic Audit, Fraud related Concepts, Kinds of Frauds, Corporate Frauds: An Insight, Live Cases, Directors’ Responsibilities.
3. Audit and Investigations: Tools for handling Forensic Audit and the Role of Company Secretary, Investigation Mechanism, Field Investigations, Methods of Investigations, Red Flags, Green Flags.
4. Forensic Audit: Laws and Regulations: Information Technology and Business Laws, International Laws and Practices; UK Bribery Act, US Foreign Corrupt Practices Act, Indian Laws, ICSI Anti Bribery Code.
5. Forensic Audit and Indian Evidence Law: Finding Facts, Relevant Facts, Admission of Evidence, Methods to Prove Cases.
6. Cyber Forensics: Introduction to Cyber Crime, International Guidance to Cyber Forensics Laws, Digital Forensics and Cyber Laws, Introduction to Data Extraction, Digital Forensics and Cyber Crime, Ethical Hacking, Digital Incident Response, Case Laws: Indian and International.
7. Case Laws, Case Studies and Practical Aspects.