Forensic Accounting - Techniques for Tracing Asset Misappropriation (Video) (Course Id 2961)

Asset misappropriation is not always obvious. A questionable payment, unusual margin change, or unfamiliar related entity may appear insignificant on its own, but it can be the first sign of a larger scheme involving multiple entities, concealed relationships, or unrecorded transactions. Accounting and finance professionals are often well positioned to identify these warning signs, even without a formal background in forensic accounting.

This practical course introduces participants to forensic accounting techniques used to identify and trace asset misappropriation. The course explores how funds may move through shell companies, affiliates, pass-through entities, and concealed related parties. Participants will examine common cash-skimming methods, learn how different schemes leave different evidentiary patterns, and explore how bank records, corporate filings, transaction data, public records, and other independent sources can help corroborate findings.

The course also introduces the fundamentals of preparing well-supported tracing schedules and planning an investigation. Through practical examples, an illustrative case study, and knowledge checks, participants will see how routine accounting information can reveal unusual patterns and how those patterns can be followed through evidence. The emphasis is on building a practical foundation for recognizing suspicious activity, tracing transactions, preserving evidence, and documenting conclusions.

Course Learning Objectives

By the end of this session, participants will be able to:

Major Topics

Multi Entity Fund Flows
 Concealed Related Party Indicators
 Cash Skimming Detection Methods
 Source Based Tracing Schedules
 Investigation Planning and Preservation