1. Brief Overview and Evolution of Forensic Accounting as Profession

2. Enron Fraud, World Com Fraud, Satyam Fraud and Rajat Gupta’s Insider Trading

3. Meaning of Forensics, Forensic Accounting, Fraud and Investigation

4. Difference Between Forensics, Investigation and Audit

5. Theories of Fraud : Fraud Triangle, Fraud Diamond, Fraud Pentagon, Fraud Scale and Fraud Circle

1. Characteristics, Nature and Reasons of Financial Statement Frauds

2. Different Types of Financial Statement Frauds : Cookie Jar Accounting, Channel Stuffing, Revenue Recognition Fraud, Expense Deferral Fraud, Asset Misappropriation, Accounts Receivable Fund, Bill-Pay Fraud, Payroll Fraud, Round Tripping, Fictitious Revenue, Inventory Manipulation, Improper Use of Estimates, Disclosure Violations, Management Override, Conflicts of Interest, Asset Diversion, Ghost Payrolling, Fake Vendor Fraud, Phantom Stock Fraud, Fictitious Expense Reimbursement, Improper Capitalization of Expenses, Unearned Discounts

(Include Cases Studies on Above and Theoretical Aspects Only)

3. Legal Regulations Governing Financial Statement Frauds

4. Fraud Indicators : Red, Yellow and Green Flags and Its Examples

5. Application of Forensic Accounting in Various Sectors