Fraud Investigation

Overview

This course introduces the foundational principles and practical techniques required to conduct effective fraud investigations. At its core is a simple but powerful idea: follow the facts. Facts—not assumptions, emotions, or external pressures—must guide every step of the investigation process. Whether accessing an allegation, securing evidence, conducting interviews, or presenting findings, the ability to remain focused on verifiable information is what distinguishes successful investigators. 

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Learning Objectives

  • Describe the steps involved in setting the foundation within an organization for effective investigative response
  • Discuss the elements of a complete fraud investigation
  • Describe common sources of information for the gathering of facts surrounding different types of fraud
  • Assess the most common and effective methods of proving fraud cases of different types and presenting the evidence to management
  • Describe the most effective types of questions during an interview for the gathering of information
  • Discuss the type of documentation required to create a written record of an admission of wrongdoing during an interview 


Designed For:

CPAs, CFEs, CMAs, auditors, managers, risk management, and other finance professionals


WebCE® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.

Course Information

Adding additional credit may change exam requirements.

Advanced Preparation: None