Certified Forensic Tax Auditor (CFTA)

Core Modules

INTRODUCTION TO FORENSIC ACCOUNTING

1. Concept of Forensic Accounting
2. Objective of Forensic Accounting
3. Justification for Forensic Accounting
4. Forensic Accounting Skill Set
5. Forensic Accounting Engagements

FAUD EXAMINATION/INVESTIGATION

1. Concept of Fraud Examination/Investigation
2. Anatomy of Fraud
3. Fraudulent Financial Reporting
4. Fraud Theories
5. Fraud Deterrence Cycle

FORENSIC AUDITING

1 Concept of Forensic Auditing
2. Principles of Forensic Auditing
3. Legal Liability and Rule-Based Practice from Performance Audit
4. Forensic Auditing practice, engagement and application
5. Techniques and Challenges of Forensic Auditing

FORENSIC ACCOUNTING INVESTIGATIONS

1. Concept of Investigation
2. Types of Investigation
a. Interview
b. Interrogation
3. Techniques in Investigation
4. Forensic Investigation
5. Formation of Investigation Team
6. Forensic Investigation Evidence

TAX AUDIT AND INVESTIGATION

1. Concept of tax audit,
2. Tax investigation and statutory audit;
3. Legal framework and basis of tax audit and investigation;
4. Tax audit evidence,
5. Testing and guidelines;
6. Tax audit planning, strategy, programme and tax audit risk
7. Tax avoidance and evasion

EVIDENCE AND EVIDENCE HANDLING TECHNIQUES

1. Concept of Evidence
2. Forms of Evidence
3. Types of Evidence
4. Admissibility of Evidence
5. Evidence Collection Process

6. Evidence gathering procedure
7. Best Evidence Rule
8. Electronic Evidence Rule

INSTRUCTIONS AND EXEMPTIONS

1. Candidates must be AFAR members in good financial standing before applying for any of the AFAR Certifications;
2. Holders of any of the following Certifications are exempted from taking all Modules except Modules on Forensic Audit, Creative Accounting and Forensic Research:
a. ICAN- CFA/CFAN
a. ANAN- CrFA
b. ACFE- CFE
c. AICPA- CFF
d. CPA- CFF
e. ACFEI- CFR
f. ICFA- CPFA
g. ACAMS- CAMS (Exempted in modules in Certified Forensic Anti-Money Laundering Investigator (CFAMI))
3. All other Candidates apart from those mentioned in “1” above are to take all Compulsory Modules and relevant Elective Modules;
4. Candidates with Accounting background are exempted from the Module on Financial Accounting;
5. Candidates with Information Technology/Computer Studies related background are exempted from the Module on Information and Communication Technology;
6. To be eligible for exemption in any of the Compulsory or Elective Modules, candidates must present evidence to support their claims for assessment before such would be granted;
7. Candidates are to sit and pass their Computer Based Texts(CBT) of 100 questions per module at 75% pass rate before awarded the Certificate;
8. Candidates are at liberty to sit for any of the modules within a certification in no particular order at anytime, but candidate must sit for all modules in that certification within 20 days.
8. AFAR Members may obtain AFAR Forensic Practicing License but must have sit and pass at least two of the seven AFAR Certifications with not less than 3 years’ relevant practice experience and on fulfilling other AFAR Forensic Practice License requirements.

List of Recommended Books for AFAR Certifications
i. Oyedokun, G. E. (2017). Compendium of writings in forensic accounting & fraud examination. Lagos, Nigeria. ASCO Publishers. ISBN: 978-978-55513-7-2
ii. Oyedokun, G. E. (2017). Practical approach to information & communication technology. Lagos, Nigeria ASCO Publishers. ISBN: 978-978-56462-6-9
iii. Oyedokun, G. E. (2018). Fundamentals of forensic accounting & fraud Investigation. Lagos, Nigeria. Aaron & Hur Publishing. ISBN: 978-978-56462-6-9
iv. Oyedokun, G. E. (2018). Ethical justification for creative accounting: Fraud & forensic Accountants’ perspectives. Lagos, Nigeria. Aaron & Hur Publishing. ISBN: 978-978-56462-9-2
v. Fowokan, T. E. & Oyedokun, G. E. (2019). International taxation in Nigeria. Lagos, Nigeria. Aaron & Hur Publishing
vi. Oyedokun, G. E. (2019). Imperatives of tax audit & investigation. Lagos, Nigeria. Aaron & Hur Publishing. ISBN: 978-978-56481-2-6
vii. Oyedokun, G. E. (2019). Compendium of writings in Accounting & Taxation. Lagos, Nigeria. Aaron & Hur Publishing.
viii. Oyedokun, G. E. (2019). Business policy, strategy & ethics. Lagos, Nigeria. Aaron & Hur Publishing. ISBN: 978-978-56481-1-9
ix. Oyedokun, G. E. (2019). Research methods for management Scientists. Lagos, Nigeria. Aaron & Hur Publishing. ISBN: 978-978-56481-3-3
x. Mainoma, M. A. & Oyedokun, G. E (2019). Forensic Accounting Research Developments (Eds). Lagos, Nigeria. Aaron & Hur Publishing
xi. Journal of Forensic Accounting & Fraud Investigation, A publication of Association of Forensic Accounting Researchers (AFAR)

All books are available at
Association of Forensic Accounting Researchers (AFAR)
10, Abiodun Sobanjo Street, Off Bayo Ajayi Street,
Off Hakeem Balogun Street, Alausa
Agdingbi, Ikeja, Lagos. Nigeria
+2348132445878, +2348095491026, +2348118051923
info@afars.org; www.afars.org