This course is designed for staff accountants, auditors, and bookkeepers who might encounter fraud during the normal course of their duties. We will review some of the basic issues involved in investigating fraud and determining if there is a predication for a fraud investigation. We will discuss how to communicate and document what you found. We will review some of the procedures for gathering and maintaining evidence in a fraud case. We will discuss the ethical issues of reporting fraud outside the organization and what whistleblower programs exist. Is your job or engagement at risk if you report or go public with a fraud?
Publication Date: October 2021
Designed For
CPAs, CFEs, CGMAs, CIAs, CMAs, CFFs, MAFFs, and any employee, contractor or auditor who believes they may have discovered fraud in an organization.
Topics Covered
- Basic issues involved in investigating fraud
- Determine if there is a predication for a fraud investigation
- How to communicate and document what you found
- Procedures for gathering and maintaining evidence in a fraud case
- Discuss the ethical issues of reporting fraud outside the organization and what whistleblower programs exist
Learning Objectives
- Identify Red Flags for Fraud
- Identify fraud schemes that affect businesses and individuals
- Recognize elements of fraud
- Identify which interviewing methodologies are no longer used in the United States
- Identify which tool is commonly used to determine the sequence of events in an investigation
- Identify which tool is commonly used to determine cause and effect
- Recognize which type of retaliation interferes with an employee's ability to obtain future employment
- Describe which non verbal communications deal with body language
- Recognize who is included as an important members of a fraud investigation team
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Accounting (1 hour), Auditing (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.