Forensic Accounting: Basics of Fraud Investigations (Currently Unavailable)

Author: Robert K Minniti

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 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: September 2016

Designed For
CPAs, CFEs, external auditors, internal auditors, CIAs, forensic accounts, CFFs, MAFFs, law enforcement personnel and others who might be involved in searching for hidden assets.

Topics Covered

• Rrocedures for conducting fraud investigations
• Review the steps and discuss potential pitfalls
• Legal issues involved in conducting fraud investigations
• Real world examples

Learning Objectives

• Recognize the predication of fraud
• Review the procedures for conducting a fraud investigation
• Identify which states allow exceptions for Private Investigator licensing for CPAs
• Recognize which states and Federal Rules of Evidence apply to testimony by expert witnesses
• Differentiate which act made pretexting illegal
• Describe which type of recording requires two part consent
• Identify which type of evidence is most likely to be found on a computer
• Recognize which designations have an exception to PI licensing requirements in various states
• Identify which record/report requires consent to search
• Recognize which investigative actions is legal
• Describe which states have PI licensing laws and which states don't
• Differentiate which forensic accounting engagement can be used to obtain evidence
• Identify physical evidence used in fraud investigation
• Recognize tools commonly used to determine the sequence of events in an investigation
• Identify the interviewing model used in various situations

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Auditing (2 hours)

Program Prerequisites
None

Advance Preparation
None