KENYATTA UNIVERSITY Ref.: KU/ACAD/SOP/8.

5-3
QUALITY MANAGEMENT SYSTEM Ver.: 1.0

Title Course Outline- Date:

BAC 409: FORENSIC ACCOUNTING

1. Pre-requisites: (if any)

2. Credit Hours: 35
3. Purpose of the Course: To equip the learner with knowledge in principles of Forensic
Investigation.
Expected Learning Outcomes: - By the end of the course, the learner should: -
Acquire a broad overview of the nature and magnitude of economic fraud as it affects a variety
of entities, develop a general understanding of the role of the accounting profession in fraud
prevention and detection, improve their knowledge of forensic accounting and laws to fight fraud
in Kenya, gain a basic understanding of how to use fraud detection tools such as fraud risk
assessment, analytical procedures and data mining; increase their knowledge of professional
literature sources related to forensic accounting and fraud examination.

Course Content (to be divided on a weekly basis and include CAT 1 n CAT 2)

Week (1-6) Content Week (7-12) Content

1. Fraud and Forensic Accounting overview: - 7. Documenting and presenting the case
Forensic Accounting -Creating a system
Fraud -Case book system
Legal Environment -Class assignment/ Sit-in group session
Understanding the basics of financial
accounting
.

2. -Fundamental principles of Analysis 8. -Report writing

-The role of the accounting profession. -Testifying as a financial expert
Financial crime investigation: -
Business as a victim
Business Villains

3. Financial crime investigation cont’d 9. Stolen asset recovery

-The investigative process -Theft of public assets
Interviewing financially sophisticated witnesses -Defining asset offences
-CAT 1 -Measures for the investigation of and
preservation of assets
-Procedural and evidentiary concepts

4. Proving cases through documentary evidence 10. -Parties to proceedings and notice

1
 Document collection requirements
Document organization -Judgement proceedings
-International cooperation in asset
recovery

5. - The process of proof 11. -Class presentation on analysis tools

Analysis tools for investigators for investigators.
Associational analysis -Cat 2
Temporal analysis

6. Analysis tools for investigators-cont’d 12. - Laws that govern civil and criminal
Inferential analysis prosecution in Kenya

4. Mode of Delivery: Lectures, Guided discussions, Student presentations

5. Instructional Materials and /or Equipment: Whiteboards, LCD projector.
6. Course Assessment: 2 Continuous Assessment Tests, a presentation, an assignment; Final
exam.
7. Core Reading materials: Text books and Journals.
8. Recommended Reference Materials
Silverstone, Howard. (2007). Forensic accounting and Fraud investigations for non –experts (Second
edition). John Wiley & Sons.Inc. New York.
Hopwood, Leiner & Young. (2008) Forensic Accounting (First Edition). McGraw-Hill Irwin.
Theodore S. et al. (2009) Stolen asset recovery: good practice guide for non-conviction based on asset
forfeiture. The World Bank. Washington, D.C.
Fraud Examiners Manual Publication: Association of certified fraud examiners (ACFE)
Laws of Kenya.