You Suspect Fraud? Now What?

This online course equips professionals with the essential knowledge and practical steps needed when fraud is suspected within an organization. Designed for staff accountants, auditors, bookkeepers, and professionals who may encounter red flags in the normal course of their duties, this program demystifies the early stages of a fraud response. Participants will learn how to assess predication, preserve evidence, document findings, and navigate sensitive reporting requirements—all while maintaining ethical and professional standards.

The course explores communication protocols, investigative tools, and critical elements of fraud examinations, including interviewing techniques, non‑verbal communication considerations, and common retaliation risks. Attendees will also gain clarity on whistleblower protections, when external reporting may be required, and how multidisciplinary fraud investigation teams operate. Updated with current examples and best practices, this course prepares professionals to respond confidently and appropriately when fraud concerns arise.

Who Should Attend
This course is designed for professionals who may encounter fraud indicators or who play a role in preventing, detecting, or responding to fraud within their organizations.

Topics Covered

• Assessing predication and determining whether a fraud investigation is warranted
• Documenting findings and communicating concerns professionally
• Collecting, preserving, and evaluating evidence in a fraud case
• Interviewing considerations, including methodologies and non‑verbal communication signals
• Whistleblower programs, external reporting requirements, and related ethical considerations
• Understanding retaliation risks and employee protections

Learning Objectives

• Identify common red flags that signal potential fraud
• Recognize fraud schemes that affect individuals and organizations
• Describe the key elements required to establish predication for a fraud investigation
• Identify interviewing methodologies that are no longer used in the United States
• Identify tools used to determine the sequence of events and those used to analyze cause‑and‑effect relationships
• Recognize the type of retaliation that interferes with an employee’s future employment prospects
• Describe non‑verbal communication indicators relevant to fraud interviews
• Identify key members of an effective fraud investigation team

Level
Basic

Instructional Method
Group: Internet-based

NASBA Field of Study
Accounting (1 hour), Auditing (1 hour)

Program Prerequisites
None

Advance Preparation
None