To develop, regulate and promote an internationally recognized accountancy profession that upholds public interest through capacity building, advocacy, innovation and sustainable practices.
THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountant Act, Laws of Kenya)
Forensic Audit Practical Skills Workshop (Central Rift Branch
Date: 17th-18th July 2025
Time: 09.00am -3.30pm
Venue: Merica Hotel, Nakuru.
Overview
Fraud and financial irregularities have become increasingly sophisticated, leveraging digital platforms, complex corporate structures, and emerging technologies to conceal misdeeds. In Kenya alone, recent high‑profile cases—from procurement scams in public agencies to insider trading schemes in commercial banks—have underscored how costly and reputationally damaging these breaches can be. Traditional audit techniques, focused primarily on sample testing and internal controls reviews, often fail to detect intentional manipulation or collusion. Meanwhile, regulators and enforcement bodies expect auditors not simply to “tick the box” but to bring specialized investigative skills to engagements involving higher fraud risk.
Against this backdrop, a practical forensic audit workshop is no longer an optional add‑on for audit professionals—it is an essential complement to core audit competencies. Participants will gain hands‑on experience in the end‑to‑end methodology of fraud investigations: from scoping and evidence preservation through advanced data analytics and witness interviewing right up to courtroom‑ready reporting. Engaging with real‑world case studies sharpens the ability to spot subtle red flags in large data sets, evaluate the credibility of documents and testimony, and maintain rigorous chain‑of‑custody protocols.
Furthermore, organizations are under growing pressure—from boards, investors, and regulators—to demonstrate that their auditors possess both the competence and the ethical grounding to uncover and report financial misconduct. Attending this workshop signals to stakeholders that your firm is proactive in equipping its professionals with the latest forensic tools and techniques. In a market where public trust in financial accountability is paramount, these enhanced skills translate directly into competitive advantage: faster detection of wrongdoing, stronger evidence for recovery or prosecution, and a demonstrable commitment to integrity that underpins long‑term organizational resilience.
Key areas to be covered include:
1. Fundamentals of Forensic Audit
• Definition and scope of forensic audit
• Fraud triangle and common schemes
• Role of the forensic auditor vs. traditional auditor
• Ethical considerations and ICPAK Code of Ethics
2. Planning and Risk Assessment
• Developing a forensic audit plan
• Identifying and assessing fraud risk factors
• Designing audit objectives and procedures
• Documentation and working papers
3. Evidence Collection Techniques
• Types of evidence: documentary, electronic, testimonial
• Techniques for document review and authentication
• Digital forensics fundamentals (e-mail, metadata)
• Chain-of-custody requirements
4. Interviewing and Communication Skills
• Preparing for witness interviews
• Questioning techniques and dealing with evasiveness
• Documenting interviews: notes vs. recordings
• Communicating findings to stakeholders
5. Reporting and Legal Considerations
• Structuring the forensic audit report
• Legal frameworks: Evidence Act, Anti-Corruption laws
• Working with law enforcement and regulators
• Post-audit follow-up and recommendations
6. Ethics & Professional Standards
• Fundamental Principles of Professional Ethics
• Independence and Conflict of Interest
• Professional Skepticism and Judgment
• Confidentiality and Data Protection
• Ethical Decision Making Models
• Professional Liability and Documentation
Target Audience:
This workshop will be useful to all professional Accountants and those aspiring to join the profession.
Continuous Professional Development Units (CPD UNITS):
Members of ICPAK and those from reciprocating professional bodies will be awarded 14 Structured CPD Units upon successfully completion of the seminar.
Financial Commitment:
The workshop charges are Kes. 10,000. Charges will cater for the seminar fees, learning materials, and e-certificates of attendance.
Online Booking:
Registration: Delegates are reminded to note that online booking for the seminar is mandatory on https://www5.icpak.com/event-registration/Online Booking We call on workshop participants to note that booking is available only online at www.icpak.com and will close one day before the training session. Delegates are reminded to note that online booking for the training is mandatory.
National Industrial Training Authority (NITA) Reimbursement:
The Institute is registered as a trainer with National Industrial Training Authority. The Institute’s registration number is DIT/TRN/47. Participants who are registered levy contributors should apply to NITA for reimbursement of their fees. Please note that this is applicable for Kenyan citizens only and subject to NITA regulations. Remember that to qualify you should apply to NITA for approval prior to the date of the conference. Further details can be obtained from their website (www.nita.go.ke).
Further requests can be channeled to us via telephone calls on, +254 719 074 100, or via email to Henry Ngetich at henry.ngetich@www5.icpak.com with a copy to memberservices@www5.icpak.com
We encourage members to regularly visit our website https://www5.icpak.com for updates.
To develop, regulate and promote an internationally recognized accountancy profession that upholds public interest through capacity building, advocacy, innovation and sustainable practices.
