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Judicial accounting

Course Description: This course addresses the analytical and professional aspects of financial fraud within regulatory and legal contexts. It focuses on assessing fraud risks, internal control weaknesses, and analyzing financial evidence. It also covers fraud schemes and detection methods, the application of investigative procedures, emphasizing professional judgment and ethical responsibilities in complex environments. Additionally, it reviews emerging issues in forensic accounting, including digital fraud, cybersecurity risks, cryptocurrency transactions, and the use of advanced technologies like artificial intelligence and data analytics in fraud detection and investigation.

Credit hours: 3

Objectives of the course :

Develop an integrated and critical understanding based on conceptual foundations of financial fraud phenomena within complex regulatory, supervisory, and legal environments.
Critically evaluate and challenge fraud risk assessments, internal control structures, and financial evidence using advanced analytical methods and sound professional judgment.
Applying evidence-based and sound scientific methodologies in the examination of suspected fraudulent activities.
Interpreting and integrating financial information to build defensible conclusions supported by logical arguments in judicial and regulatory contexts.
Integrate professional judgment, ethical reasoning, and professional skepticism when dealing with ambiguous, high-risk, and complex fraud cases.
Evaluating the impact of advanced technologies, including artificial intelligence and data analytics, on fraud risks, detection methods, and investigative practices in forensic accounting.

Course outputs :

1.0 Knowledge and Understanding
1.1 Analysis of concepts, frameworks, and types of financial fraud in regulatory and legal contexts.
1.2 Analysis of fraud risk factors and internal control structures related to fraud detection.
1.3 Examination of Regulatory and Professional Frameworks Related to Fraud Examination.

2.0 Skills
2.1 Analysis of financial evidence to identify indicators of fraudulent activities.
2.2 Apply evidence-based, systematic investigation procedures to assess suspected fraud cases.
2.3 Assessing Fraud Risks and Internal Control Weaknesses in Complex Regulatory Environments.
2.4 Interpreting Financial Information to Support Investigative Operations and Decision-Making.

3.0 Values, autonomy and responsibility
3.1 Demonstrate professional judgment and ethical reasoning in fraud-related cases.
3.2 Work effectively in teams to analyze and report on complex fraud cases.

Additional information:

Last updated: 2026-05-10