Course purpose
This course applies forensic-accounting principles to ministries, departments, statutory bodies, municipalities, state-owned entities, grant programmes and other public institutions. It shows how to connect legal authority, appropriation, budget, procurement, payroll, grants, benefits, assets, service delivery and public reporting. Learners identify fraud and integrity risks, test transactions and beneficiaries, quantify improper payments or unsupported expenditure and design proportionate responses. The course emphasizes stewardship, transparency, due process, continuity of essential services and the distinction between audit evidence, administrative decisions and criminal conclusions. It does not authorize the learner to exercise statutory powers, determine corruption or criminal liability, override procurement or employment procedures, or disclose protected information outside approved channels.
Learning outcomes
By the end of this course, you should be able to:
1. Map a public programme’s mandate, funding, authority, delivery chain, records, controls and accountability relationships.
2. Test procurement, payroll, grants, benefits, assets and payments using reconciled populations, integrity indicators and corroborated evidence.
3. Quantify supported financial effects and report governed prevention, recovery, remediation and transparency actions with clear boundaries.
Forensic CPD
