Last revised 9/21/2026

Forensic Accounting

The whole course, rebuilt from the standard textbook into short pieces

A complete pass through forensic accounting: how money leaves an organisation, how the records are made to hide it, and how an investigator rebuilds the trail. Eight parts follow the subject the way an investigation meets it — what the discipline is, who commits fraud and under what rules, the asset and statement schemes, detection and evidence, interviewing and digital forensics, complex and online fraud, then damages and remediation. It is the ground a university course covers, cut down to what carries weight and handed to you one short piece at a time.

Field GuideWorkbook

Earn11CreditsinAccounting

8Modules63Sessions

Modules in this Collection’s System

Coming soon

What fraud examination is, and what it is not

Four professions get conflated, and the differences decide who can conclude what

7Sessions

Coming soon

Who commits fraud, and the rules that govern the search

The offender profile, then the legal and professional frame the investigation runs inside

8Sessions

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Cash taken in and paid out

The two largest families of asset misappropriation, and the paperwork each one hides behind

8Sessions

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Corruption, and fraud written into the statements

Schemes run by insiders against their own employer, then schemes run against the readers of a report

8Sessions

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Detection: where to look, and what proves it

Risk assessment, analytics and the evidence rules that decide whether a finding stands

8Sessions

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Interviews, technology and the evidence they yield

Getting a statement that holds, and getting answers out of a ledger

8Sessions

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Complex frauds and crime in a digital world

Schemes that reach past the organisation, and the ones that moved online

8Sessions

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Deterrence, damages and what changes afterwards

Preventing the next one, quantifying this one, and closing it out

8Sessions

Coming soon

What You'll Walk Away With

4scheme families mapped to the records each one distorts
6concealment patterns you can recognise in a journal
5detection tests matched to the data each one needs
3evidence rules that decide whether a finding survives court
4damages methods and what each one assumes

You'll Have Answers To

?Why does the same missing money look like theft in one company and an error in another?
?If the entries balance, how can a fraud sit in the books for years?
?Why do most frauds get found by a routine test rather than by anyone noticing?
?What turns a finding into something a court will actually accept?
?Once the fraud is over, why is replacing the person usually the wrong fix?

Critical Concepts Explored

The fraud triangle and its blind spotSkimming versus cash larcenyShell company billingConcealment journal entryTargeted risk assessmentChain of custodyEvidence-based examinationPlacement, layering, integrationPredicated investigationDamages counterfactual

Editor's Note

“A technical subject, made readable without being made easy.”

Forensic accounting textbooks carry case law, scheme taxonomies and procedure in one volume, which is why they run long. This collection keeps all three and removes the repetition, so a learner meets each scheme once, at the point in the investigation where it would actually surface.

Editor's Brief

Who it's for: A self-directed learner who wants a real grounding in forensic accounting and would rather not spend a term inside a textbook to get it.
What stands out: The subject is followed in the order an investigation meets it — scheme, concealment, detection, proof — so each piece lands where you would actually need it.
Read if: Read if you can read a set of accounts but have never had to prove what happened to them.

Gold Quotes

A fraud examination starts from a hypothesis; an audit starts from a report. That one difference decides what each is allowed to conclude.

An audit gives reasonable assurance that a statement is fairly presented. An examination sets out to establish whether a specific act occurred and who did it. Reading one as a stronger version of the other is the most common mistake in the field, and it leads people to promise conclusions their engagement cannot support.

About the Curator

NNano College

Nano College takes the standard university textbook for a course and turns it into short, self-contained pieces you can actually finish. We keep the ground the textbook covers and the rigour it insists on; what we leave out is the padding that only exists to fill a semester.