Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct. Forensic accountants apply a range of skills and methods to determine whether there has been financial reporting misconduct.

Financial forensic engagements may fall into several categories. For example:

  • Economic damages calculations, whether suffered through tort or breach of contract
  • Post-acquisition disputes such as earnouts or breaches of warranties
  • Bankruptcy, insolvency and reorganization
  • Securities and tax fraud
  • Money laundering
  • Business valuation
  • Computer forensics/e-discovery

Previous courses have overviewed:

  • Introduction to forensic accounting
  • Preparing to become a forensic accountant: focus on investigative and documentation techniques

This session is designed to delve into further investigative procedures used including digital forensics. Future sessions will focus on computer forensics, network forensics and mobile forensics.

Learning Objectives
  • Explore and examine the history of digital forensics.
  • Discover and define the digital forensic process.
  • Explore and examine application of digital forensics.
  • Identify and define types of digital forensics.
  • Identify digital forensic tools.
  • Explore and examine digital evidence.
  • Explore and examine forensic data analysis.
Last updated/reviewed: March 27, 2024

Included In Certifications

This course is included in the following Certification Programs:

9 CoursesBecoming a Forensic Accountant Certification

  1. Introduction to Forensic Accounting
  2. Preparing to be a Forensic Accountant: Focus on Document Review and Handwriting Analysis
  3. Forensic and Fraud Interviewing Skills and Techniques
  4. Preparing to be a Forensic Accountant: Focus Digital Forensics
  5. Preparing to be a Forensic Accountant: Focus on Computer Forensics - Part 1
  6. Preparing to be a Forensic Accountant: Focus on Computer Forensics (Cryptology) - Part 2
  7. Preparing to be a Forensic Accountant: Focus on Computer Forensics (Steganography) Part 3
  8. Preparing to be a Forensic Accountant: Focus on Network Forensics
  9. Preparing to be a Forensic Accountant: Cloud Forensics
8 Reviews (43 ratings)

Reviews

5
Anonymous Author
This course provided a great introduction to forensic accounting and digital forensics. It would be valuable course for anyone interested in pursuing more knowledge on investigating through digital means.
4
Member's Profile
Overview of the main concepts regards Digital Forensics. Also it has a good background/historical information. For those who are not into the practice, it is a good course.
5
Anonymous Author
Another great course from Lynn. It is unlike other courses is very heavy on technical aspects but I guess you cannot avoid it in this subject. Thank you.
5
Anonymous Author
The in depth discussion of digital tools and their application provided a deep dive into their forensic application.
5
Anonymous Author
thank you for this overview of digital forensics.. great course and intro to next courses for certification
5
Member's Profile
Very informative and I am going to do the other forensic courses she offers.
3
Anonymous Author
this course should have more real life examples for it to be of more value
5
Anonymous Author
Concise information that's easy to follow and understand.
Prerequisites
Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course. However, it is recommended to take Other Segments of Preparing to be a Forensic Accountant courses by Lynn Fountain.
Preparing to be a Forensic Accountant: Focus on Document Review and Handwriting Analysis
Preparing to be a Forensic Accountant: Focus on Computer Forensics - Part 1
Preparing to be a Forensic Accountant: Focus on Computer Forensics (Cryptology) - Part 2

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Preparing to be a Forensic Accountant: Focus Digital Forensics4:30
  Digital Forensic Terms13:32
  History of Digital Forensics8:49
DIGITAL FORENSIC PROCESS
  Digital Forensic Process7:42
  Application of Digital Forensics6:26
  Types of Digital Forensics9:30
  Digital Forensic Tools9:32
  Digital Forensic Tools Cont'd9:43
  Skills and Challenges2:44
  Digital Evidence8:33
  Forensic Data Analysis4:55
  Summary3:12
CONTINUOUS PLAY
  Preparing to be a Forensic Accountant: Focus Digital Forensics1:29:08
SUPPORTING MATERIAL
  Slides: Preparing to be a Forensic Accountant: Focus Digital ForensicsPDF
  Preparing to be a Forensic Accountant: Focus Digital Forensics Glossary/ IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam