1. Banking Regulation Act 1949 & Forensic Audit

2. Categorization of Accounts as Fraud

3. Diversion and Siphoning of Funds

4. Categorization of accounts as fraud by bank

5. Cooperation vs Non-cooperation – trigger events for recognising a non-cooperative borrower

6. Definition of Fraud

7. Difference between Diversion of funds & Siphoning of Funds

8. Indian Contract Act with relevant sections that are applicable in the drafting of Forensic Audit Reports

9. RBI Circular on Wilful Defaulter

10. Banking Regulation Act and Forensic Audits

11. Ways to gather evidence and chain of custody

12. Indian Contract Act with relevant sections that are applicable in drafting of Forensic Audit Reports