Bharat’s FORENSIC INVESTIGATIONS AND FRAUD REPORTING IN INDIA

Chapter 1          Overview of white-collar crimes in India

Chapter 2          Definition of “Fraud” under relevant governance regulations

Chapter 3          Integrity and ethics

GOVERNINGFRAMEWORKANDROLES&RESPONSIBILITIESOFVARIOUS STAKEHOLDERS TOWARDS PREVENTION, DETECTION, INVESTIGATION

Chapter 4          Reporting of frauds under different governance regulations in India.

Chapter 5          Roles and responsibilities of CEOs & CFOs in prevention detection and investigation of frauds

Chapter 6          Roles and responsibilities of directors in prevention, detection and investigation of frauds

Chapter 7          Role of internal auditor in prevention, detection and investigation of frauds

FINANCIALSTATEMENTFRAUDANDROLES&RESPONSBILITIESOF STATUTORY AUDITOR

Chapter 8          Fraud detection and reporting – role of statutory auditor

Chapter 9          Financial statement frauds

Chapter 10       Identification of fraud–Role of whistle blowers and Audit considerations

Forensic investigations and fraud reporting in India

FRM&FORENSICINVESTIGATIONS-EVOLUTION,TYPES,METHODOLOGY & APPROACH

Chapter 11       Evolution of forensic accounting & investigations in India

Chapter 12       Types of forensic investigations in India

Chapter 13       Forensic accounting and investigation methodology

Chapter 14       Audit vs. Forensic investigation

Chapter 15       Fraud Risk Management

FRAUDSATFINANCIALINSTITUTIONS,INCLUDINGBANKS

Chapter 16       Frauds at financial institutions, including banks

CASESTUDIES,FORENSICSTANDARDS,CYBERFRAUDRISKAND ILLUSTRATIVE EXAMPLES OF REPORTING

Chapter 17       Case studies–Promoter, management, employee and third-party frauds

Chapter 18       ICAI Standards-Forensic Accounting and Investigation Standards

Chapter 19       Cyber fraud risk and Auditors’ role

Chapter 20       Illustrative reporting by auditor and examples of reporting