This online course provides fraud investigators, auditors, forensic accountants, and financial professionals with a practical and forward‑looking understanding of how artificial intelligence is transforming modern fraud investigations. As organizations face increasingly sophisticated fraud schemes, AI tools such as machine learning, anomaly detection, natural language processing, and predictive analytics have become essential components of the investigative toolkit. Participants will explore how AI enhances detection capabilities, accelerates data analysis, and strengthens investigative conclusions—all while understanding the risks and limitations associated with AI‑driven tools.
The course also covers ethical considerations, professional responsibilities, and the ACFE’s guidance on incorporating AI into investigative work. Real‑world examples and case scenarios help attendees evaluate which AI applications are appropriate, how to interpret AI‑generated results, and how to integrate AI processes into traditional investigative methods to improve accuracy and efficiency.
Who Should Attend
This course is ideal for professionals seeking to elevate their fraud‑detection and investigative capabilities through emerging technologies.
Topics Covered
- Introduction to artificial intelligence and machine learning in fraud detection
- Real‑world AI applications in forensic accounting and auditing
- How AI identifies anomalies, patterns, and high‑risk transactions
- Ethical considerations and responsible use of AI tools
- Limitations and risks associated with AI‑supported investigations
- ACFE standards and requirements for using AI in fraud investigations
- Integrating AI results with traditional investigative procedures
Learning Objectives
- Recognize practical ways artificial intelligence can be used in fraud investigations
- Identify limitations and risks associated with AI‑driven investigative tools
- Explain key ethical considerations when using AI in investigative work
- Identify the ACFE standards and requirements for incorporating AI into a fraud investigation
- Evaluate when and how AI should be integrated alongside traditional investigative procedures
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Auditing (1 hour), Information Technology (1 hour)
Program Prerequisites
None
Advance Preparation
None
Instructor
Robert K Minniti
DBA, CPA, CFE, Cr.FA, CVA, MAFF, CFF, CGMA, PI
Dr. Minniti is the President and Owner of Minniti CPA, LLC. Dr. Minniti is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator in the state of Arizona.
Dr. Minniti received his doctoral degree in business administration from Walden University, received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Dr. Minniti taught graduate and undergraduate courses in forensic accounting at DeVry University, Grand Canyon University, Kaplan University, Northwestern University, and the University of Phoenix. He designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College.
He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, internal control development, business continuation planning, risk management, cyber security, privacy laws, data security, Sarbanes-Oxley compliance work and business consulting. In addition to his practice Dr. Minniti is an instructor teaching continuing professional education classes for a variety of providers and CPA Societies.
Dr. Minniti is currently serving as a board member on the National Association of Certified Valuators and Analysts' (NACVA) Litigation Forensics Board (LFB) and as a committee member on the Arizona State Board of Accountancy's Law Review Advisory Committee.