Forensic Accounting is an integral part of an accountant’s role which has gained significance over the years due to increase in complexity and sophistication of fraud and related crimes. The Institute of Chartered Accountants of Sri Lanka, the national accounting body in their endeavor to empower finance professionals in coping up with this global challenge has organized a 2 day workshop titled ‘Forensic Accounting and Fraud Detection using IT and CAATs’ on 12th and 13th January 2010 at ICASL Members’ Lounge.
The programme will encompass various IT applications and CAATs on forensic accounting and how they can be used to detect fraud, measure resultant damage and as an investigation and reporting tool. Fraud and forensic accounting - elements and concepts; novel and research based methods for investigations; AV films and other tools for fraud investigations; spotting red flags and conducting investigations; using Excel and Microsoft Access as CAATs for investigations; interviewing techniques and field Investigations are topics that will be covered at the two day workshop.
The Institute has invited a panel of experts in the area namely, Chetan Dalal, Narasimhan and Balasubramanian to share their know-how and insights at the workshop.
Balasubramanian is member of the Auditing and Assurance Standards Board, India and has presented papers at numerous seminars for professional accountants. Graduate in Commerce and a fellow member of the Institute of Chartered Accountants of India (ICAI), Balasubramanian has experience in forensic engagements spanning over 15 years. He is also a visiting associate lecturer in ICAI and a certified fraud examiner who has handled a significant number of fraud investigations across many industries such as hospitality, plantations, engineering, manufacturing, chemical process manufacturing, electronic manufacturing, software, company, finance, transport and logistics, projects, infrastructure etc.,
P. Selvamoorthy, practicing as a Chartered Accountant since 1987 has gained general audit experience for more than 23 years. His experience in the field of systems audit spans for over 10 years. He holds a Diploma in Information and System Audit (DISA) from the Institute of Chartered Accountants of India; and is a Certified Information and Systems Auditor (CISA) attached to Information and Systems Audit Control Association. He also holds a Postgraduate Diploma in Cyber Crimes & Information Forensics from Madras University and has involved in the development of various software packages for industries such as engineering, educational, health care and pharmaceutical, banking etc.
Chetan D. Dalal, is also a fellow of The Institute of Chartered Accountants of India and a Certified Fraud Examiner attached to Association of Fraud Examiners, USA. He is also a Certified Internal Auditor and is certified as an Information and Systems Auditor by Information Systems Audit and Control Association, USA. Specialized in Internal Audit, Fraud Detection and Investigations, Chetan D. Dalal is presently an investigation specialist operating from Mumbai, India. He has served on the Board of the India Chapter of the Association of Certified Fraud Examiners and was a member of the Managing Committee of the India Merchants Chamber Banking Finance and Insurance Committee. Dalal was also on the editorial board of the UK based magazine ‘Inside Fraud’ and provides training on fraud detection and investigation.