Forensic Accounting (How To Investigate Financial Fraud)



Forensic and investigative accounting is a relatively new discipline (Thornhill 1994). Principles, practices and approaches as well as forensic accounting and financial frauds are still flexible, as do the challenges, imagination, creativity and application, by accounting and forensic practitioners. Over time and probably, more accounting and financial fraud scenarios will contribute to a more pervasive development of the principles and guidelines and establish the precedence for future practitioners. This seminar is designed to show how the existing discipline of forensic accounting has become an important tool for management and the professional practitioners.


Upon completion of this programme, participants will be able to:

  • Identify how the forensic profession can be expected to expand
  • Indicate what is expected of the practitioners (training, experience, understanding of all management disciplines, interpersonal skills, ability to work with other professionals – law enforcement authorities, analytical skills)
  • Determine how effectively the services of forensic accountants contribute to solving litigations

Who Should Attend

This program is suitable for accountants, auditors, tax agents, directors, senior management, executives, managers, officers, financial analysts, academicians and interested parties.


This stimulating program will maximize the understanding and learning through lectures, discussions, case studies and practical activities.



  • Perspective Of ‘Forensic’
  • Perspective Of ‘Accounting’
  • Perspective Of ‘Forensic Accounting’
  • Services Provided By Forensic Accountants
  • Skills Required Of Forensic Accountants
  • Phases Of Forensic Accounting Review


  • ‘On-Book’ Accounting And Financial Statement Fraud
  • Case Studies
  • ‘Off-Book’ Accounting Financial Fraud
  • Case Studies
  • Computers And Computer Fraud
  • Case Studies
  • Investigation
  • Gathering Evidence
  • Interviewing And Interrogation


  • Essential Theories And Principles Of Fraud
  • Principles Of Accounting, Financial Statements, And Financial Analysis
  • Evaluating Organization And Internal Controls
  • Criminology
  • Litigation Services
  • Where Is Forensic Accounting Going?



Fee: RM 1800 per pax

Loyalty Points: 1800 Points

Duration: 2 Days

Note: In-house course is available. Request it HERE


Hari Ramulu Munusamy

Hari Ramalu Munusamy is a Business Financial Consultant cum Lecturer, with wide experience in public practice and in financial management & public sector accounting, auditing and taxation educational process, having been in the profession and industry since October 1976.
He started his career with Messrs F. H. Eiles & Co., a firm of Chartered Accountants in London as an Audit Assistant in October 1976. Subsequently, he continued his career as an Audit Supervisor with Messrs Coopers & Lybrand (now known as PricewaterhouseCoopers), Kuantan in May 1984. In January 1986 he joined Messrs Senthe & Co (a firm of Chartered Accountants in private practice in Petaling Jaya), as an Audit Manager, till December 2006. Over the years, he gained knowledge, experience, skills and expertise in accounting, auditing and taxation services including tax investigation, forensic accounting and company floatation.
Between 1993 and 2006, Hari had conducted seminars and courses in financial accounting, internal auditing, external auditing, and taxation to practitioners and general public. Notable and worthy of mention are: taxation seminars for Permodalan Nasional Berhad (PNB), auditing for FELDA, forensic accounting for ROYAL CUSTOMS MALAYSIA, and executive accounting and financial statements analysis course for Pahang ADUNs through Yayasan Pahang. He was the unofficial consultant to the State Secretary and Chief Minister of Pahang from 1997 to 2000.
He has consulted for small to large corporations in Malaysia, in areas of project feasibility studies, project finance, financial corporate restructuring, accounting and costing methodologies, economic and financial modeling.
Hari has done extensive work on feasibility & viability studies for the following industries; rubber plantations, palm oil plantations, cattle rearing [cow & bull farming], airline service, retail, manufacturing, restaurants and construction projects.
He is deemed to be a prolific presenter with excellent commendations from participants. In 2010 he presented several seminars relating to taxation, costing, budgeting, financial statements analysis, accounting standards, preparation of financial statements, financial statements fraud, and forensic accounting.
Professionally, Hari is a Fellow member of the Association of Chartered Certified Accountants of UK, a Chartered Accountant of the Malaysian Institute of Accountants, an Associate member of the Malaysian Institute of Taxation, a Chartered member of the Institute of Internal Auditors of Malaysia (affiliate of USA), and an Associate member of the Certified Fraud Examiners of USA. His academic qualifications are: Diploma in Accountancy (Newcastle-Upon-Tyne, England), and Master of Business Administration (Accounting) from University of Newcastle, USA.