FORENSIC INVESTIGATIONS AND FRAUD REPORTING IN INDIA

by Sandeep Baldava & Deepa Agarwal

Chapter 1 Definition of “Fraud� under relevant governance regulations	�
Chapter 2 Integrity and ethics	�

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	�

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	�

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	�

Chapter 16 Frauds at financial institutions, including banks

�

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	�