Forensic Audit and Internal control Workshop-Central Rift Branch

THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountant Act, Laws of Kenya)

Forensic Audit and Internal control Workshop-Central Rift Branch
Theme:
Date: 16th – 17th  July 2026
Time: 09.00am -3.30pm
Venue: Naivasha, TBC

Overview

Forensic auditing has become an essential response to the growing incidence and sophistication of fraud, financial misconduct and governance failures within organizations. The application of forensic audit principles, including the identification of fraud risk factors, understanding fraud typologies, and recognizing red flags, is increasingly relevant in strengthening accountability and transparency. These aspects provide a foundation for examining how financial irregularities arise and how they can be detected through focused investigative approaches.

Equally critical is the role of internal control systems in mitigating organizational risk. The design and implementation of effective internal controls, guided by established frameworks such as the COSO Internal Control Framework, form a core element of sound financial management. Weak or poorly implemented controls often expose organizations to fraud, errors, and non-compliance, making the assessment of control environments a key area of focus in forensic audit engagements.

The interaction between internal controls and forensic audits underscores the importance of linking preventive and detective mechanisms. Understanding how control weaknesses create opportunities for fraud, and how forensic audit techniques such as data analysis, digital forensics, and evidence gathering are applied when controls fail, remains central to modern audit and assurance practices. Investigation processes and forensic reporting further support the communication of findings in a manner suitable for management, regulators, and legal proceedings.

In addition, governance, ethical considerations, and regulatory requirements shape the effectiveness of both forensic audits and internal control systems. The responsibilities of auditors and finance professionals, alongside emerging challenges such as technology-driven fraud and cyber risks, continue to influence the evolution of forensic auditing. These developments highlight the need to remain responsive to new risks while reinforcing strong internal control and governance structures.

The workshop is designed to cover the following topics:

1. Introduction to Forensic Auditing: Principles, Scope, and the Forensic Audit Process
2. Techniques and Best Practices in Forensic Auditing
3. Data Forensics in Action: Leveraging AI and Big Data to Strengthen Audit Trails and Internal Controls

• Application of technology, Data analytics, and AI in forensic investigations and control testing.

4. Modern Fraud Landscape and Emerging Trends in Forensic Auditing

• Overview of current fraud schemes
• Key players
• Evolving fraud risks and regulatory developments.

5. Risk Assessment and Fraud Risk Profiling for Organizations

• Identifying, assessing, and prioritizing fraud risks across organizational processes and sectors.

6. Internal Control Frameworks: Developing an effective Internal Control Framework (ICF)
7. Developing Policies: Procedure manuals to support effective internal controls
8. Forensic Investigation Report Writing and Evidence Management

• Documentation standards, evidence handling, and preparing reports that stand up

9. Embedding a Proactive Fraud Detection and Ethical Culture in the Workplace

• Whistleblowing mechanisms
• Fostering ethical culture and building a sustainable “speak-up” and fraud-aware culture.

Target Audience

This workshop will be useful to all professional Accountants and those aspiring to join the profession

Continuous Professional Development Units (CPD Units):

Members of ICPAK and reciprocating professional bodies will be awarded 14 CPD Units upon successfully attending the session.

Cost:

Charges for the training will be Kes 10,000/= which will cover workshop fees, materials, and e-certificates of attendance.

Online Booking:

We call on Seminar participants to note that booking for is available only online at www.icpak.com/events and will close two hours before the training session.  Delegates are reminded to note that online booking for training sessions is mandatory.   This is available either online at www.icpak.com/events  or on the ICPAK Live – A smart phone-based application that is available from google store.

National Industrial Training Authority (NITA) Reimbursement:

The Institute is registered as a trainer with National Industrial Training Authority. The Institute’s registration number is DIT/TRN/47. Participants who are registered levy contributors should apply to NITA for reimbursement of their fees. Please note that this is applicable for Kenyan citizens only and subject to NITA regulations. Remember that to qualify you should apply to NITA for approval prior to the date of the conference. Further details can be obtained from their website (www.nita.go.ke).

Further requests can be channeled to us via telephone calls on, +254 0723 920829,  or via email to Henry Ngetich   at henry.ngetich@icpak.com with a copy to memberservices@icpak.com

We encourage members to regularly visit our website https://www.icpak.com for updates.