Basics of Fraud Investigations
Author: Robert K Minniti
| CPE Credit: |
2 hours for CPAs |
If you are working in the accounting field at some time in your career it may be necessary to conduct a fraud investigation. Unfortunately, fraud occurs at all types of entities including; public companies, private companies, partnerships, not-for-profits, LLCs, sole proprietors, and government entities. In many instances criminal and civil cases cannot move forward because evidence is gathered incorrectly and is therefore inadmissible in court.
This course is designed to introduce participants to 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: June 2023
Designed For
CPAs, CFEs, external auditors, internal auditors, CIAs, forensic accounts, CFFs, MAFFs, law enforcement personnel and others who might be involved a fraud investigation.
Topics Covered
- Fraud Investigations
- Gathering Evidence
- Some Tools for Analyzing and Presenting Evidence
Learning Objectives
- Recognize which states require PI licensing
- Recognize illegal investigative activities
- Identify the predication of fraud
- Identify the procedures for conducting a fraud investigation
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Auditing (2 hours)
Program Prerequisites
None
Advance Preparation
None
