Financial Accounting Fraud Review Training Course

Name: Financial Accounting Fraud Review Training Course
Availability: InStock

Review statements, entries, estimates, and disclosures to identify fraud indicators and support evidence-based financial review decisions.

At a glance

Duration: 1 Week
Format: Classroom
Cities: Langkawi, Dubai, London, Seoul, Tashkent, Amsterdam and more
Next session: 1 – 5 November 2026, Langkawi
Average fee: 5,750 €

Home
Our Categories
Financial Accounting Fraud Review Training Course

Download Brochure (PDF) Print PDF

Overview

Financial Accounting Fraud Review Training Course is a one-week course for finance controllers, accounting managers, internal auditors, and fraud-risk specialists who need a Financial Accounting Fraud Review File. The course connects financial statement analysis, accounting anomaly detection, fraud risk assessment, evidence evaluation, and review reporting across manufacturing and service organizations. Participants distinguish errors from fraud indicators and document fact-based escalation. Agile Leaders Training Center presents financial accounting fraud review as a controlled evidence process.

Who Should Attend

Functions responsible for financial reporting quality and account review
Teams responsible for internal audit and assurance testing
Functions responsible for fraud-risk assessment and control monitoring
Teams responsible for financial planning and business performance analysis
Functions responsible for compliance investigations and evidence coordination

The course assumes participants already interpret financial statements and accounting records and leaves out introductory bookkeeping and criminal investigation procedures.

Departments and Industries

The course supports departments and industries that review financial records for anomalies, manipulation indicators, and fraud risks.

Financial accounting, controllership, and reporting functions
Internal audit, risk, compliance, and investigation teams
Financial planning, treasury, and business-partnering functions
Manufacturing, distribution, and industrial service organizations
Banking, healthcare, technology, and professional service companies

Learning Objectives

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

Analyze links among statements, accounts, and disclosures
Apply analytical review to identify financial anomalies
Evaluate journal entries, estimates, revenue, and expense patterns
Build fraud-risk hypotheses and evidence logs
Diagnose control gaps and management-override indicators
Prioritize findings for escalation and documented response

Course Agenda

Day 1: Accounting Review Architecture

IAS 1 Financial Statement Review Map
Statement Linkage and Reconciliation Matrix
Material Account Risk-Scoping Method
Accounting Policy and Disclosure Review Checklist
Fraud-Risk Hypothesis Register

Day 2: Analytical Anomaly Detection

Horizontal and Vertical Analysis Worksheet
Ratio, Trend, and Peer Outlier Dashboard
Cash Flow and Earnings Reconciliation Test
Related-Party and Disclosure Exception Scan
Financial Anomaly Triage Matrix

Day 3: Transaction and Estimate Testing

Journal-Entry Population Risk Filter
Management-Override Test Design
Revenue Recognition and Cutoff Exception Test
Accounting Estimate Bias Review
Asset-Misappropriation Transaction Trail

Day 4: Evidence and Review Response

COSO Fraud Risk Control Map
ISA 240 Professional Skepticism Checklist
Evidence Log and Source-Reliability Matrix
Issue Escalation Decision Tree
Financial Review Finding Report

Day 5: Financial Fraud Review Practice

Exercise: Statement Linkage and Disclosure Exception Review
Exercise: Analytical Outlier and Fraud-Hypothesis Test
Exercise: Journal Entry and Estimate Bias Assessment
Exercise: Evidence Evaluation and Escalation Decision
Capstone Exercise: Financial Accounting Fraud Review File

Practical Exercises

The course uses suggested activities that connect accounting anomalies with risk hypotheses, evidence, controls, and reporting decisions.

Suggested activity: reconcile statements and disclosures for a manufacturing case.
Suggested activity: investigate ratio and cash-flow anomalies in a service company.
Suggested activity: test journal entries, revenue cutoff, and estimate bias.
Suggested activity: document evidence and prepare a fact-based escalation report.

FAQs

Who should attend financial accounting fraud review training?

Financial accounting fraud review training suits professionals responsible for financial reporting, account review, internal audit, fraud risk, compliance, or evidence coordination. It assumes working knowledge of financial statements and accounting records.

How does financial accounting fraud review differ from general fraud investigation training?

Financial accounting fraud review concentrates on records, statements, anomalies, accounting estimates, journal entries, controls, and documented escalation, while general fraud investigation training addresses broader evidence collection, interviews, legal processes, and case management.

Which financial accounting indicators may require fraud-risk review?

Fraud-risk review may be warranted by unexplained statement relationships, unusual journal entries, cutoff exceptions, estimate bias, revenue or expense anomalies, related-party gaps, disclosure inconsistencies, and weak supporting evidence.

How should accounting anomalies be documented for review?

Accounting anomalies should be documented with the affected account, assertion, period, transaction population, expected pattern, observed exception, supporting source, alternative explanation, control link, owner, and escalation decision.

Does financial accounting fraud review prove that fraud occurred?

Financial accounting fraud review identifies and evaluates indicators, misstatements, control gaps, and evidence for escalation; it does not by itself make a legal determination that fraud occurred.

Conclusion

The course integrates statement review, analytical testing, transaction analysis, fraud-risk hypotheses, control mapping, evidence evaluation, and reporting. Participants take back a Financial Accounting Fraud Review File linking each anomaly to its accounting basis, evidence, control, conclusion, and response. The file improves the consistency and traceability of financial review decisions.

credits: 5 credit per day

Course Mode: full-time

Provider: Agile Leaders Training Center

Download Brochure (PDF) Print PDF

Showing 61-75 of 75 events

Location	Dates	Duration	Mode	Price
Athens	Week 34, 2027 23 – 27 August 2027	1 Week	Onsite	€6,700
London	Week 35, 2027 30 August – 3 September 2027	1 Week	Onsite	€5,700
Bangkok	Week 35, 2027 5 – 9 September 2027	1 Week	Onsite	€6,000
Dubai	Week 37, 2027 13 – 17 September 2027	1 Week	Onsite	€4,500
Montreux	Week 37, 2027 13 – 17 September 2027	1 Week	Onsite	€7,500
Chicago	Week 37, 2027 19 – 23 September 2027	1 Week	Onsite	€12,000
Madrid	Week 39, 2027 27 September – 1 October 2027	1 Week	Onsite	€5,700
Lisbon	Week 39, 2027 27 September – 1 October 2027	1 Week	Onsite	€5,700
Kuala Lumpur	Week 40, 2027 4 – 8 October 2027	1 Week	Onsite	€5,200
San Diego	Week 40, 2027 4 – 8 October 2027	1 Week	Onsite	€14,000
Casablanca	Week 41, 2027 11 – 15 October 2027	1 Week	Onsite	€4,100
Cape town	Week 41, 2027 17 – 21 October 2027	1 Week	Onsite	€4,500
Rome	Week 43, 2027 25 – 29 October 2027	1 Week	Onsite	€5,700
Manama	Week 43, 2027 31 October – 4 November 2027	1 Week	Onsite	€4,700
Abu Dhabi	Week 44, 2027 1 – 5 November 2027	1 Week	Onsite	€4,700

Frequently asked questions

What does this course cover?

OverviewFinancial Accounting Fraud Review Training Course is a one-week course for finance controllers, accounting managers, internal auditors, and fraud-risk specialists who need a Financial Accounting Fraud Review File. The course connects financial statement analysis, accounting anomaly detection, fraud risk assessment, evidence evaluation, and review…

Are training dates available?

Yes. Available dates and destinations are listed in the course dates section on this page.

How can I register?

Choose an available date on this page and complete the registration form, or send a programme enquiry.

Can I download the course brochure?

Yes. Use the brochure download link provided on this page.

Financial Accounting Fraud Review Training Course