Short Learning Programme in Commercial Forensic Accounting

The short course aims to equip participants with fundamental knowledge and skills in commercial forensic accountancy necessary to effectively participate in the prevention and combating of commercial crime and related irregularities.

Purpose of the course

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

Admission requirements

Admission requirements
The successful completion of a senior certificate (grade 12) plus two years’ experience relevant to the field of commercial forensic investigations or a tertiary qualification relevant to the field of commercial forensic practice.
Learning assumed to be in place
The ability to study and communicate in English on an acceptable academic level as well as basic skills to independently navigate in an e-learning learning environment.

Course outcomes and assessment criteria

Course outcomes and the associated assessment criteria


Assessment Criteria

After completion of this course, the participant should be able to demonstrate: The participant will reach the CED Offering outcomes if he/she is able to:
  • detailed knowledge of South African accounting principles relevant to the commercial forensic environment;
  • apply a detailed knowledge base of key terms, principles and theories in the field of 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;
  • solving problems through the analysis of sets of facts and / or source documentation relating to accounting aspects of the commercial forensic environment and formulating arguments in an orderly fashion;
  • show insight into the transactional cycles with components referring to its purpose, sequence, core documentation, business risks commonly associated thereto, concepts of internal control and risk, the purpose of internal control and components of internal control with limitations thereto;
  • 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;
  • explain and identify basic accounting principles, which include debits and credits, income, expense, debtor and creditor, book of first entry, trial balance etc.;
  • 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; and
  • apply detailed knowledge of the practical application of the principles behind a flow-of-funds analysis, which includes the interpretation of bank statements and other associated documentation as well as determining the source and flow of funds with reliable best evidence;
  • an ability to evaluate, select and apply appropriate methods, procedures or techniques in investigation processes or application within the commercial forensic accounting environment.
  • identify and apply basic research methods and technologies appropriate to the field of commercial forensic accounting through identifying, gathering, organising, critically analysing, evaluating, interpreting relevant information and writing up the findings in assignments.


Formative assessment: two written assignments and/or cases Summative assessment: 3 hours, 100 marks examination
Method of assessment
Participants will have to submit two written assignments and/or cases studies (formative assessment), and complete a three-hour examination (summative assessment). The elements stated in the learning outcomes and assessment criteria will form the basis of the assessment.

Additional information

Programme number
J04 100 1
Target group
Aspiring commercial forensic practitioners, specifically those who intend to become members of the Institute of Commercial Forensic Practitioners.
6 months

Contact us

Contact person name
Mr Albert van Zyl
Contact person e-mail
Contact person telephone number