Participants apply Analytical Procedures, Digital Forensics, Transaction Testing, Link Analysis, and Findings to a realistic operating case for Fraud and Forensics Auditing – GRC. The activity uses an organization investigating procurement irregularities, payment manipulation, conflicts of interest, and digital evidence and contributes to the wider objective to conduct fraud risk assessment, forensic auditing, evidence handling, investigation, analysis, reporting, and remediation within GRC programmes.
The instructor traces a case involving an organization investigating procurement irregularities, payment manipulation, conflicts of interest, and digital evidence. The demonstration links decisions to objective evidence, records the result in forensic analysis and findings workbook, and tests the condition where interview conclusions are not corroborated with records.
Complete a controlled exercise covering Analytical Procedures, Digital Forensics, Transaction Testing, Link Analysis, and Findings. Confirm scope and responsibilities, examine the stated exception, reach a supported conclusion, and preserve the outcome in forensic analysis and findings workbook.
Start where expected practice and observed evidence first diverge. Separate a missing record from an ineffective process, distinguish unclear ownership from a control failure, and treat “interview conclusions are not corroborated with records” as a hypothesis until tested against the applicable criteria and intended outcome.
Learners can apply Analytical Procedures, Digital Forensics, Transaction Testing, Link Analysis, and Findings, explain the reasoning used, and defend the result through forensic analysis and findings workbook.