Forensic Accounting and Financial Review

Forensic Accounting and Financial Review brings together three complementary courses, each with eight modules. The curriculum combines subject knowledge, responsible role boundaries and practical work.

Who can attend?

Open to everyone; no particular occupation is required for admission. Familiarity with basic computer use helps with practical work. People interested in accounting, finance, control, compliance and internal audit; staff developing document-review and anomaly-checking skills alongside accounting experience; and people seeking accurate financial-record, corporate-risk and data-analysis skills.

Curriculum

Forensic Accounting

1. Introduction to forensic accounting and role boundaries

Content: The purpose of forensic accounting, distinguishing errors from irregularities, and differences between internal reviews and court-appointed expert work. Practice: Define the scope of a review in a case file.

2. Fraud risks and internal control

Content: Separation of duties, authority checks, conflicts of interest, risk indicators and preventive-control design. Practice: Prepare an internal financial-risk map.

3. Document and transaction review

Content: Invoices, payments, account records, bank transactions, order-delivery matching and document consistency. Practice: Match documents in a suspicious-payment scenario.

4. Anomaly-screening methods

Content: Using data to identify duplicate payments, round amounts, unusual payment terms and timing patterns, including false-positive risks. Practice: Produce a sample anomaly list using Excel filters.

5. Financial analysis and comparison

Content: Ratio analysis, trends over time, cash-versus-profit differences and comparative data interpretation. Practice: Prepare a short financial-risk assessment summary.

6. Digital records and evidence-integrity awareness

Content: Document sources, timestamps, change trails, access and confidentiality, preserving records without altering evidence. Practice: Design a sample document inventory and access log.

7. Review ethics and legal awareness

Content: Impartiality, distinguishing assumptions from findings, personal-data protection, authority boundaries and avoiding legal opinions. Practice: Complete an exercise in writing impartial findings.

8. Reporting findings

Content: Review objectives, methods, data limitations, findings, alternative explanations and proposed control measures. Practice: Prepare an evidence-based review note for a fictional case.

General Accounting Data Practice

1. Accounting data and the chart of accounts

Content: Assets, liabilities, income, expenses, equity, account codes and awareness of the Turkish Uniform Chart of Accounts. Practice: Assign sample transactions to appropriate account groups.

2. Double-entry bookkeeping and vouchers

Content: Debit-credit balance, journal entries, document-voucher relationships and entry descriptions. Practice: Draft entries for ten sample transactions.

3. Data entry and quality control

Content: Checking blank fields, duplicate entries, wrong dates, inconsistent VAT fields and document numbers. Practice: Clean a sample dataset containing errors.

4. Account reconciliation

Content: Comparing customer-supplier accounts, bank accounts, cash and subaccounts, and tracing discrepancies. Practice: Prepare a reconciliation-differences list.

5. Trial balances and basic financial statements

Content: Trial-balance equilibrium, main balance-sheet and income-statement items, and checks for variances and relationships. Practice: Complete a basic report-interpretation exercise.

6. Accounting-data analysis with Excel

Content: Filters, tables, IF, SUMIFS, cross-checks and pivot tables. Practice: Prepare an accounting-data validation template.

7. Preparing period-end data

Content: Missing entries, document matching, classification errors and closing checklists. Practice: Create a period-end preparation file.

8. Audit trails and report organisation

Content: Tracing back to sources, access boundaries, version tracking, report explanations and secure storage. Practice: Prepare a traceable data-document control report.

Computerised Accounting

1. Basic accounting-software settings

Content: Company records, user permissions, periods, charts of accounts, voucher types and data backups. Practice: Create a training company and account records.

2. Recording purchases and sales

Content: Invoice-delivery note links, account movements, VAT fields and entry checks. Practice: Enter sample purchase and sales documents in the software.

3. Cash, bank and customer-supplier accounts

Content: Receipts and payments, bank transfers, transfers between accounts, allocation of receipts and reconciliation checks. Practice: Create a cash-bank-account reconciliation report.

4. Inventory and warehouse transactions

Content: Stock records, units, receipts and issues, stocktaking, costs and periodic inventory reports. Practice: Record stock movements and examine discrepancies.

5. Introduction to electronic documents

Content: Turkish e-Invoice and e-Archive workflows, document matching, tracking errors and authorisation. Practice: Complete a sample electronic-document control scenario.

6. Accounting vouchers and corrections

Content: Journal-entry logic, document-based vouchers, cancellations and corrections, description fields and audit trails. Practice: Check and correct an erroneous sample voucher.

7. Period-end support tasks

Content: Comparing trial balances, listing missing documents, account reconciliation and preparing files for the accounting professional. Practice: Prepare a period-end control report.

8. Reporting, export and audit trails

Content: Account, cash, bank, sales and inventory reports, Excel export, filtering and user-activity logs. Practice: Prepare the sample company's periodic report package.

Integrated practical portfolio

Review a fictional allegation of a duplicate invoice payment and period-end account differences without prejudging conclusions. Match sample documents, payments and accounts; screen Excel data for duplicates, unusual amounts and reconciliation differences; record each source, limitation and alternative explanation; and present an impartial review note and control improvements.

Suggested assessment

Knowledge and comprehension checks 25%; practical tasks in each course 35%; integrated final project and presentation 40%. Organisation of files, data accuracy, communication, task completion and professional ethics are considered alongside correct answers. This is the document's suggested assessment model, not a newly configured automatic examination.

Professional boundaries and certificate scope

Forensic accounting education alone does not provide court-expert registration, official expert authority, a Turkish SMMM/YMM professional licence or an independent-auditor title. Court-expert work and licensed financial professions have separate legal requirements. Exercises must use anonymous or fictional data. The education prepares participants for current working practices. A certificate alone does not promise placement, public appointment, a licence or legally regulated professional authority.

Frequently asked questions

Are there admission prerequisites?

Anyone may attend. Introductory topics start with the basics; computer practice is helpful in some modules.

What is the benefit of combining three courses?

Participants explore related workflows rather than one task alone and can demonstrate several relevant skills through sample work.

Does this programme guarantee a job?

No. The purpose is to develop usable skills for applications and workplace performance; employment outcomes depend on employer and applicant circumstances.