Practice Drills: Conducting a Basic Forensic Audit Walkthrough

A practice-first course that walks you through one complete forensic audit engagement on a fictional listed Indian small-cap, from the day the mandate letter lands to the day the report goes to the audit committee. Every lesson is a drill that produces a working paper: the scope and work plan, the document request list and evidence log, a public records pull from MCA21 and exchange filings, a process walkthrough, ledger analytics with Benford analysis and duplicate tests, a revenue trace from invoice to bank credit, a vendor master test for shell suppliers, a related party fund flow map, interview notes, a loss quantification and the final report. You will also learn where a forensic engagement sits next to the statutory audit, how evidence must be handled so it survives scrutiny, and what reporting duties apply under Section 143(12) of the Companies Act, SEBI LODR and the RBI Master Directions on Fraud Risk Management. The course closes with a second, shorter case you run end to end on your own. Built for aspiring forensic auditors, compliance officers at banks and NBFCs, and finance professionals in risk and compliance roles.