Certified Forensic Tax Audit & Investigation Analytics
Program Objective
This program is designed to develop expert-level competencies in forensic tax audit and investigation using advanced data analytics and visualization tools. Participants will learn to identify, investigate, and report on tax fraud and evasion across Nigeria’s tax ecosystem, supported by a blend of practical labs, legal frameworks, and digital tools.
Curriculum Modules
MODULE 1: Foundations of Forensic Tax Audit & Investigation<li>
- Definitions: Forensic Audit vs. Tax Audit vs. Tax InvestigationImportance of forensic audit in enhancing government revenue
- Overview of tax stakeholders:
- Federal Inland Revenue Service (FIRS)
- State Boards of Internal Revenue (SBIRs)
- Economic and Financial Crimes Commission (EFCC)
- Independent Corrupt Practices and Other Related Offences Commission
- Nigeria Deposit Insurance Corporation (NDIC)
- Nigerian Financial Intelligence Unit (NFIU)
- Global trends in forensic auditing for tax compliance
- Deliverables: Quiz on types of audits Position paper on forensic audit and Nigeria’s tax-to-GDP ratio
MODULE 2: Overview of the Nigerian Tax Environment
Structure of Nigeria’s tax system (Federal, State, and Local tiers)
Roles and functions of:
- FIRS:
Administers federal taxes
- SBIRs:
Administers personal income and other state-level taxes
- JTB:
Harmonizes tax administration across tiers Key tax legislation (Finance Act updates)
Covered Taxes (with fraud risk emphasis):
- Companies Income Tax (CIT)
- Personal Income Tax (PIT)
- Value Added Tax (VAT)
- Petroleum Profits Tax (PPT)
- Capital Gains Tax (CGT)
- Education Tax (EDT) / Tertiary Education Tax (TET)
- Withholding Tax (WHT)
- Stamp Duties
- Customs and Excise Duties
- National Information Technology Development Levy (NITDL)
MODULE 3: Tax Fraud Typologies and Red Flags
- Corporate and Personal Tax Fraud Techniques:
- Income underreporting and expense inflation Phantom/ghost vendors and shell companies Transfer pricing and Base Erosion Profit Shifting (BEPS) Falsified invoices and dummy contracts Non-remittance of collected VAT or WHT
- Payroll, Pension, and Reward Scheme Frauds:
-
Ghost workers: fictitious employees drawing salary and PAYE (Pay-As-You-Earn) tax
Ghost vendors: false supplier entities used to siphon pension or reward funds Multiple payroll entries or duplicated bank accounts Misclassified allowances to evade tax (e.g., taxable rewards listed as non-taxable reimbursements) Pensions diverted to false retirement accounts or manipulated contribution records Payroll fraud in Ministries, Departments and Agencies (MDAs) Deliverables: Red flag checklist Simulation: Identify anomalies in payroll and vendor records Applied exercise on identifying misstatements in returns
MODULE 4: Investigative Methodology and Legal Framework
- Phases of tax investigation: Planning, Execution, Reporting Collection and preservation of evidence (digital and physical) Chain of custody protocols and forensic documentation Interview techniques: suspects, whistleblowers, and witnesses Working with enforcement agencies (e.g., EFCC, ICPC, NFIU) Legal instruments: Search warrants, subpoenas, court orders Role of expert witnesses in court and tribunal settings
- Deliverables: Mock tax investigation simulation Legal brief on admissibility under the Evidence Act of Nigeria (2011)
Module 5: Advanced Excel for Payroll Analytics
Software Tools and Platforms: Microsoft Excel (Advanced functions, PivotTables, macros) Structured Query Language (SQL) – Data extraction & queries Python (with libraries: Pandas, NumPy, Seaborn, Matplotlib) Power BI and Tableau – Data visualization and dashboards Audit Command Language (ACL) and Interactive Data Extraction and Analysis (IDEA) – Audit-focused tools Integration with QuickBooks, Sage, Zoho Books
Analytical Techniques: Application of Benford’s Law to detect manipulation Ratio, variance, and time-series trend analysis Predictive modeling and risk scoring for high-risk taxpayers Cross-database matching (FIRS, CAC, NFIU, JTB, Banks) Deliverables: Taxpayer dataset analysis lab Risk scoring model using Excel/Python
MODULE 6: Data Sources and Evidence Integration
Internal data: General ledgers, payroll, cashbooks, bank statements External data: Corporate Affairs Commission (CAC) – Company registration and ownership Land Registries – Real estate assets JTB/National Identification Number (NIN) – Identity verification Nigeria Inter-Bank Settlement System (NIBSS) – Financial transaction traces Customs – Import/export declarations Open-source intelligence (OSINT) for digital footprints
Deliverables: OSINT report on suspected tax evader Data linking exercise from multiple sources
MODULE 7: Visualization for Forensic Investigation Reporting
- Principles of forensic data storytelling Dashboards for:
- Financial flows
- Tax anomalies
- Asset acquisitions
- Related-party transactions
- Creating timelines, fraud maps, and flowcharts
- Geospatial mapping and network analysis
Deliverables: Power BI dashboard presenting a tax evasion scheme Group presentation of visualization storyboards
Module 8: Power BI for Payroll & Pension Dashboards
International Ethics Standards Board for Accountants (IESBA) Code Professional ethics from: Institute of Chartered Accountants of Nigeria (ICAN) Chartered Institute of Taxation of Nigeria (CITN) Anti-Money Laundering (AML) and Combating the Financing of Terrorism (CFT) compliance under Central Bank of Nigeria (CBN) regulations Confidentiality, integrity, objectivity, and independence
Deliverables: Ethical dilemma simulation AML compliance audit checklist
MODULE 9: Real-World Case Studies (Nigeria & Global)
FIRS investigations and enforcement cases EFCC prosecutions of tax-related fraud Transfer pricing and base erosion cases in oil & gas Global examples: OECD, FATF, and IRS-style enforcement models Lessons learned and emerging risks
Deliverables: Case study analysis and lessons learned report Group presentation of a real-world investigation summary
Module 10: Azure DevOps in Payroll & Pension Projects
- Participants will perform a full-scope forensic audit investigation:
Develop investigation scope and hypothesis Extract and clean data from simulated records Apply analytics to uncover discrepancies Build dashboards for insight communication Present findings as expert witnesses in a mock tribunal Assessment Components: Forensic investigation report Dashboard demonstration Legal presentation simulation Final knowledge-based test
Program Duration and Delivery Options
Full Program: 12 Weeks (Part-Time)
Accelerated Bootcamp: 4 Weeks (Full-Time)
Delivery: Blended (Instructor-led + Online Learning Labs)
Target Audience
Federal and State tax officers (FIRS, SBIRs)
Tax practitioners and consultants
Internal and external auditors
Legal and compliance professionals
EFCC/ICPC investigators
Law enforcement and judicial officers
Recommended Resources
FIRS Tax Audit Manual (2022)
Nigeria Finance Acts (2023 and 2024)
ICAN Forensic Accounting Syllabus
CITN Taxation Standards
OECD Transfer Pricing Guidelines
AML/CFT Guidelines (CBN and NFIU)
Certification
Upon successful completion, participants will earn:
Certified Forensic Tax Analytics Specialist (CFTAS )