Institute of Forensic Auditors | The Global Body For Forensic Auditors

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CFA Jurisdictional Competencies

A Certified Forensic Auditor (CFA) is naturally a person who is qualified to testify in a Court of Law as an expert witness in terms of the Institute's Bye-Laws. The CFA designation is given to a person who has satisfied the Institute that he or she is a person in good standing of the profession and have complied with all the admission requirements of the Institute. The Institute does not certify anyone as a Certified Forensic Auditor (CFA) through life experience or because one has another qualification publicly perceived as superior, we do not offer any exemptions and accordingly the CFA designation is a rare and most respected professional title that one can attain within the ranks of the Institute and the profession at large. Our pass mark for the certification examination is 75%. As a professional body, the Institute has control over its members that it monitors and supervises independently.

Domain Competence of CFA Designation

While every member of the Institute has a duty to accept assignments that he is competent to carry out, our members are competent to carry out the following assignments (the term competence in this context refers to technical competence and does exclude resource competence, etc):-

  1. Forensic Auditing
  2. Forensic Audit Report Writing
  3. Testifying in a Court of Law
  4. Fraud Investigations
  5. Computer Forensic Investigations
  6. Mobile Forensics & Investigations
  7. Digital Evidence Handling & Investigations (Authentication, Preservation, etc) in terms of ISO 27037
  8. Email Investigations
  9. Digital Incident Response
  10. Litigation & Support

What is an Expert Witness

An expert witness, professional witness or judicial expert is a witness, who by virtue of education, training, skill, or experience, is believed to have expertise and specialized knowledge in a particular subject beyond that of the average person, sufficient that others may officially and legally rely upon the witness's specialized (scientific, technical or other) opinion about an evidence or fact issue within the scope of his expertise, referred to as the expert opinion, as an assistance to the fact-finder. Expert witnesses may also deliver expert evidence about facts from the domain of their expertise.

Qualities required of an expert witness

Expert evidence should be – and should be seen to be –independent, objective and unbiased. In particular, an expert witness must not be biased towards the party responsible for paying his fee. The evidence should be the same whoever is paying for it.

Clearly, too, an expert witness should have:

  • a sound knowledge of the subject matter in dispute, and, usually, practical experience of it
  • the powers of analytical reasoning required to fulfil his assignment
  • the ability to communicate findings and opinions clearly, concisely and in terms adapted to the tribunal before which evidence is being given
  • the flexibility of mind to modify opinions in the light of fresh evidence or counter-arguments
  • the ability to ‘think on one’s feet’, so necessary in coping with cross-examination, and
  • a demeanour that is likely to inspire confidence, particularly in court appearances.