Basics of Fraud Investigations

Author: Robert K Minniti

CPE Credit:  2 hours for CPAs

If you are working in the forensic accounting field at some time in your career it may be necessary to conduct a fraud investigation. This on-demand course is designed to review the procedures for conducting fraud investigations. We will review the steps and discuss potential pitfalls as well as some of the legal issues involved in conducting fraud investigations. Real world examples will be provided to help the participants understand the material in the course.

Publication Date: July 2018

Designed For
CPAs, CFEs, CFFs, MAFFs, CGMAs, CMAs, CIAs, CFOs, CEOs, business owners, business managers, internal auditors, external auditors, corporate accountants, government accountants and risk management personnel.

Topics Covered

  • Do You Need a PI License?
  • Gathering Evidence-Direct Evidence VS. Circumstantial Evidence
  • Some Tools for Analyzing and Presenting Evidence
  • Procedures for conducting fraud investigations
  • Potential pitfalls and the steps to take
  • Legal issues involved in conducting fraud investigations
  • Real world examples

Learning Objectives

  • Recognize which states require PI licensing
  • Idenitfy illegal investigative activities
  • Recognize the predication of fraud
  • Differentiate procedures for conducting a fraud investigation
  • Describe PI licensing and requirements
  • Recognize what should always be avoided when conducting a fraud investigation
  • Identify circumstantial evidence
  • Differentiate interviewing techniques used in United State fraud investigation
  • Recognize data visualization tools and how they are used
  • Identify legal fraud investigation activity
  • Describe data mining
  • Recognize how recordings can be used during a fraud investigation
  • Identify when a fraud investigator must obtain consent to search individuals records
  • Describe misappropriated assets for evidence
  • Recognize how quantitative data analysis is performed on data
  • Identify data analysis used to find causes
  • Describe how a chain of custody form is used

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Auditing (2 hours)

Program Prerequisites
None

Advance Preparation
None

Registration Options
Quantity
Fees
Regular Fee $55.00

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