This online course introduces professionals to the foundational principles, processes, and best practices involved in conducting fraud investigations. As organizations face increasing exposure to fraud risks, financial professionals must be equipped to identify red flags, understand investigative protocols, and navigate legal and ethical considerations with confidence.
In this course, participants will examine the full lifecycle of a fraud investigation—from initial risk identification and assessment to evidence gathering, internal control evaluation, interviews, documentation, and reporting. The course also highlights ACFE professional standards, common pitfalls encountered during investigations, and real world examples that illustrate practical investigative techniques. By the end of the program, attendees will have a clear roadmap for approaching fraud investigations in a structured, compliant, and defensible manner.
Publication Date: June 2026
Designed For
This course is ideal for professionals involved in fraud prevention, detection, or investigation.
Topics Covered
- Understanding fraud risk and organizational exposure
- Conducting effective fraud risk assessments
- Fraud risk‑management strategies and frameworks
- Internal controls and their role in fraud prevention
- Investigative steps, documentation, and legal considerations
- ACFE professional standards and common investigative pitfalls
Learning Objectives
- Identify common fraud risks and the factors that increase vulnerability within an organization
- Apply the key steps required to conduct an effective fraud risk assessment
- Evaluate basic risk management strategies used to reduce the likelihood and impact of fraud
- Describe fundamental risk management processes and how they apply to fraud prevention and detection
- Explain how to connect internal controls to specific risks and how controls mitigate fraud exposure
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Accounting (2 hours)
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.