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Short Learning Programme
Commercial Forensic Accounting
The short course aims to equip learners with the fundamental knowledge and skills necessary to effectively participate in the prevention and combating of commercial crime.

Purpose of the course:

The course will enable participants to have a detailed knowledge of accounting principles and transactional cycles, the analysis of financial statements and accounting records as well as the manipulation thereof in order to execute commercial forensic investigations.

Admission requirements:

Admission requirements: 
A senior certificate (Grade 12), three years’ relevant academic or practical experience.
Learning assumed to be in place: 
The successful completion of a senior certificate (grade 12) plus two years relevant experience or a tertiary qualification.

Course outcomes and assessment criteria :

Course outcomes and the associated assessment criteria: 

Study Unit


Assessment Criteria

  After completion of this course, participants will: Participant will be assessed on the following criteria:
  • To demonstrate a detailed knowledge of South African accounting principles relevant to the commercial forensic environment;
  • To be able to solve problems through the analysing of sets of facts and or source documentation relating to accounting aspects of the commercial forensic environment and to formulate arguments in an orderly fashion;
  • To demonstrate an ability to evaluate different sources of information, to select information appropriate to the task, and to apply well-developed processes of analysis, synthesis and evaluation to that information relating to legal aspects falling within the ambit of the commercial forensic accounting environment;
  • To demonstrate an ability to present and communicate complex information reliably and coherently using appropriate academic and professional or occupational conventions, formats and technologies falling within the ambit of the commercial forensic accounting environment;
  • application within the commercial forensic accounting environment
  • Demonstrate a detailed knowledge base of key terms, principles and theories in the field commercial forensic accounting through the use of it in arguments and debates in written (assignments, case studies and / or company project) and/or oral format including but not limited to the following:
  • Basic transactional cycles with components referring to its purpose, sequence, core documentation, business risks normally associated thereto, concepts of internal control and risk, purpose of internal control and components of internal control with limitations thereto;
  • Demonstrate detailed knowledge of basic accounting principles which includes debits and credits, income, expense, debtor and creditor, book of first entry, trial balance etc.;
  • Demonstrate detailed knowledge in relation to the practical application and principles behind a flow-of-funds analyses which include the interpretation of bank statements and other associated documentation as well as the determining of the source and flow of funds with reliable best evidence.


  • A detailed knowledge of the application of basic research methods techniques and technologies appropriate to the field of commercial forensic accounting should be demonstrated through identifying, gathering, organizing, critical analysing, evaluating, interpreting relevant information and to write up the findings in assignments.








Formative assessment and summative assessment.
Method of assessment: 
Attendants will have to submit two written assignments and/or cases studies (formative assessment) and complete a 3-hour examination (summative assessment). The elements stated in the abovementioned learning outcomes and assessment criteria will form the basis of the assessment

Additional information

J04 100 1
Mode of delivery: 
Target group: 
South African commercial forensic practitioners, specifically those who intend to become professional members of the Institute of Commercial Forensic Practitioners.
Contact us
Mr Albert van Zyl
Telephone number: 
018 285 2014
Additional Documentation: