You Suspect Fraud? Now What? (Currently Unavailable)

Author: Robert K Minniti

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.

Publication Date: August 2016

Designed For
Staff accountants, auditors, and bookkeepers who might encounter fraud during the normal course of their duties.

Topics Covered

• Basic issues in a fraud investigation
• Basics of evidence management
• Basic legal issues involved in a fraud case

Learning Objectives

• Identify the type occupational fraud causing the highest average losses according to the ACFE
• Recognize the types of occupational frauds that occur most frequently
• Differentiate types of evidence most common in fraud investigations
• Describe the method for obtaining evidence in a civil trial
• Identify the behavioral red flags most commonly found in fraud cases
• Recognize the law enforcement methods most commonly used by law enforcement in the United States
• Identify the most common method for discovering occupational fraud
• Describe types of non-occupational fraud
• Recognize what should be considered before starting a fraud investigation
• Differentiate reasons for and not for conducting a fraud investigation
• Identify who should be the team conducting a financial statement fraud investigation
• Recognize common algorithms used by data mining software
• Describe common methodologies for reconstructing income
• Identify ways to deal with deception
• Recognize verbal clues of deception

Level
Basic

Instructional Method
Self-Study

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

Program Prerequisites
None

Advance Preparation
None