Principles of Fraud Investigation

Overview

This course is intended to help auditors and other finance professionals understand the issues that surround the investigation of allegations of fraud, waste, and abuse in the business arena. The course addresses the entire process of fraud investigation from the logging of initial allegations through to planning and conducting an investigation and presenting the related findings. The main techniques involved in conducting interviews are discussed, including a number of helpful practical details. 

While the course is mostly text-based, the author uses a series of short video vignettes to enhance the subject matter by providing practical examples from his own investigations over the years.

Learning Objectives

Upon conclusion of this course, students will be able to: 

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

Designed For

CFEs, CPAs, auditors, and other finance professionals

Advanced Preparation

None

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