Forensic accounting and litigation support

Aims and contents

The “Forensic accounting and litigation support” course comprises two parts.

  1. The first concerns corporate fraud and corporate governance mechanisms designed to prevent such fraud from taking place. Several studies have shown that fraud is a widespread phenomenon with an extremely negative impact upon the companies affected. After providing an overview of various types of fraud, the course embarks upon a more in-depth examination of the evolution of corporate governance in terms of fraud prevention. The focus will be on the following topics, in particular:

    • the roles of the various actors involved (including the Board of Directors, Board of Auditors, Internal Auditors, Supervisory Body 231/2001, Risk manager, external auditor);
    • the best sources of professional references available (best frameworks and best practices both within Italy and at international level).

  1. The second part of the course moves from the preventive approach to what happens after fraud or acts of maladministration have taken place, doing so from a more technical, accounting-oriented point of view. It examines in particular the role of the Chartered Accountant in civil lawsuits. The topics examined include: damage assessment in the context of actions to ascertain liability of administrators; damage assessment in the case of copyright violations (focus on trademarks); the activities of technical consultants in banking litigation.

This highly specialized course is the only one of its kind in Italy and covers teaching areas that will help prepare students for the following professional profiles:

  • technical-legal consultants (CTU, CTP) specialized in providing litigation support and members of supervisory bodies (Board of Auditors, supervisory bodies etc.);
  • administrators with focus on fraud prevention and internal auditing;
  • forensic services of the leading auditing and consulting companies.

As well as classroom-based lessons, the course will also involve two workshops organized together with AIIA (Associazione Italiana Internal Auditor) on fraud prevention and together with PWC on liability support.

For further information see the course webpage.

Intended participants

The course is intended for students enrolled in the first or second year of a Master’s Degree Programme in the economic area at Ca’ Foscari University of Venice (a.y. 2017/2018) and for graduates matriculating in a Master’s Degree programme in the economic area by December 2017.

The teaching committees responsible will decide whether to consider the course (6 ECTs) as an optional or additional course.

Last update: 26/09/2018