KyUC/F/ARSA/02

COURSE OUTLINE
SCHOOL: Business
DEPARTMENT: SBE
PROGRAMME: BCOM YEAR: FOUR SEMESTER: TWO
UNIT CODE: HBA 2403
UNIT TITLE: FORENSIC ACCOUNTING
LECTURE HOURS: 42
PRE-REQUISITES: ADVANCED AUDITING
LECTURER: DR. GITAU MUIGAI
LECTURER CONTACTS: 0723995085
EMAIL: gitauwamuigai@yahoo.com
1.0 COURSE PURPOSE: To provide students with detailed understanding of the
principles and procedures of Forensic and investigative accounting in business
reconstruction and malpractice
2.0 LEARNING OUTCOMES:
 To explain the procedures required in a computerized investigation and
accounting record reconstructions
 To be able to reconstruct financial statements after disasters and frauds
 To be able to carry out analysis of financial statements in the accounting
environment in the context of forensic accounting

KyU is ISO 9001:2015 Certified

 3.0 COURSE OUTLINE
Wee Topic Sub-Topic Remarks
k
1. Introduction Definition and nature of forensic accounting
2. Role of independent auditor Auditor’s role in uncovering fraud
3. Accounting crime Types of accounting crime and procedures
4. Fraud accounting Definition and procedures
5. Money Laundering Definition and control mechanisms
6. Reconstruction of accounts Procedures and necessities
7 CAT CAT
8. Reconstruction of accounts Computerized analysis
9. Fraud detection Use of data mining
10 Incomplete records Financial statements analysis
11 CAT 2 CAT 2
12 Computerized forensic Computer applications
13 Regulatory framework International best practices and standards
14 Reporting Report writing and case studies

4.0 TEACHING METHODOLOGY

Lectures, Group discussions
5.0 INSTRUCTIONAL MATERIALS
Tablet, LCD projector
6.0 COURSE EVALUATION
CAT 1 = 20 %
Assignment = 10%
Total = 30%
Examination = 70 %
Total = 100%
Pass mark: 40%
7.0 COURSE TEXTBOOKS
Crumbley, D.L. (2011). Forensic and Investigative Accounting (2nd Edition), Prentice Hall,
India., ISBN 978-01360663803
KyU is ISO 9001:2015 Certified