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Forensic Accounting and Fraud Detection | FAFD | Lecture 1 – Case Scenario using CAAT/Excel


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FAFD ICAI AT Exam Announced – Exam Date – 5th Feb 2022


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Forensic Accounting is the specialty practice area that describes engagements which result from actual or anticipated frauds, disputes or litigations. Forensic Accounting, Fraud Detection & Prevention specialization is in increasing demand considering increasing incidents of cyber-crimes and frauds.

It is the practice of utilizing accounting, auditing, CAATs/ Data Mining Tools, and investigative skills to detect frauds/ mistakes. The Government bodies , PSU’s , Insurance sector, Banks, Investigating agencies as well as many medium-sized and boutique firms have specialist forensic accounting departments engaging Forensic Auditors.

Course Classes duration is Seven days with a prerequisite to undergo E-Learning of 17 hours and 30 minutes.

(One can learn, sitting at Home/Office).

2 Module tests.

One for E Learning on First day of class and one on 7th day. (20 Marks each)

Every Participant will have to submit of one Research paper (min. 10 pages) with PPT, two forensic audit reports within two weeks after completion of the Course (60 Marks).

A final assessment test of 100 Marks which will be held on quarterly basis in March, June, September and December.

Passing Requirement – 40 Marks for two Module Tests + 40 Marks for two Forensic Audit Report + 20 Marks for Research Paper & PPT (TOTAL- 100 Marks).Candidates have to secure 50% marks in their Module Test and Project Work (i.e. 50 Marks in total out of 100) to get eligible for appearing in the Assessment Test. Hence passing of the Module Tests and the Project Work is the precondition for appearing in the FAFD Assessment Test.100 marks for FAFD Assessment Test.

The minimum marks required for passing FAFD Assessment Test is 50% i.e. 50 marks out of 100.The Minimum Attendance Criteria is 90%.


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