Detecting Misstatement in Reported Accounts
Statements can be manipulated in ways that pass an ordinary review. This course covers the schemes used to misstate results and the analysis that exposes them.
Course outline
What this programme covers, module by module.
- 01Why financial statements get manipulated and by whom
- 02Revenue recognition schemes and their signatures
- 03Expense, capitalisation and timing manipulation
- 04Reserves, provisions and earnings smoothing
- 05Analytical procedures and ratio behaviour under fraud
- 06Cash flow as a check on reported earnings
- 07Documenting concerns, escalation and professional duties
What you will gain
- Recognise the main financial statement fraud schemes
- Identify the pressures and opportunities that drive them
- Apply analytical procedures that expose manipulation
- Examine revenue recognition for aggressive treatment
- Assess reserves, provisions and estimate manipulation
- Document concerns and escalate appropriately
Who should attend
- Credit analysts assessing borrower accounts
- Internal and external auditors
- Investment and equity analysts
- Forensic and investigation staff
Upcoming sessions
| Date | City | Duration | Fees | Book |
|---|---|---|---|---|
| 26 to 28 Oct 2026 | Johannesburg | 3 Days | R13,000 | |
| 16 to 18 Nov 2026 | London | 3 Days | US$1,500 | |
| 30 Nov to 2 Dec 2026 | Dubai | 3 Days | US$1,500 | |
| 11 to 13 Jan 2027 | Pretoria | 3 Days | R13,000 | |
| 26 to 28 Jan 2027 | Durban | 3 Days | R13,000 | |
| 12 to 14 Apr 2027 | Cape Town | 3 Days | R13,000 | |
| 14 to 16 Jun 2027 | Johannesburg | 3 Days | R13,000 |
Fees are per delegate and exclude VAT. Public intakes are confirmed once minimum numbers are met. We also deliver this course on your own schedule, in-house or live online.
Enquire about this course
Register your team or ask for a tailored in-house quote. We reply within one working day.
WhatsApp usCourse brochure (PDF)- Fees from
- R13,000 per delegate
- Duration
- 3 Days
- Field
- Banking & Financial Services
- Formats
- In-house, public, online
More in Banking & Financial Services
Credit Analysis and Lending Decisions
Good lending decisions rest on a clear reading of the borrower and a sound structure for the facility. This course builds the analytical discipline to assess financial statements, judge repayment capacity and structure credit that protects the lender without losing the client.
Retail Banking Operations
Retail banking runs on high volumes and thin margins, where small operational failures multiply quickly. This programme covers the products, processes and controls behind branch and channel operations, with attention to service quality and loss prevention.
Trade Finance Fundamentals
Trade finance bridges the trust gap between buyers and sellers who may never meet. This course explains the main instruments, the documentary discipline they demand and the risks that arise when documents and goods do not match.