MYCPE ONE

Forensic Accounting: Interviews, Investigations, and Evidence 8 Credits

Forensic Accounting: Interviews, Investigations, and Evidence 8 Credits

Learning mode

On Demand
  • Access the course at your convenience
  • Take the assessment test
  • Get your certificate
  • Attend the live interactive session
  • Answer the polling questions
  • Get your certificate

Access to this course is included with a MYCPE ONE subscription.

See how subscription works

AI Review Summary

Generated by AI based on all course reviews

Learning Objectives

  • To discuss the process of fraud investigation.
  • To discuss methods for gathering evidence.
  • To recognize ethics requirements for forensic accountants.
  • To describe how to write an effective report disclosing the results of a fraud investigation.
  • To identify various methods and resources for conducting online investigations.
  • To identify ethical and legal issues that arise in online investigations.
  • To review various interviewing techniques.
  • To review the procedures for conducting an interview.
  • To describe how to write an effective report disclosing the results of a fraud investigation.
  • To describe how to present evidence effectively with visual aids.
  • To explain how to testify effectively at deposition and trial.

Course Overview

A fraud investigation is aimed at examining evidence to determine if a fraud occurred, how it happened, who was involved, and how much money was lost. Investigations occur in cases ranging from embezzlement to falsification of financial statements, to suspicious insurance claims.

This online CPE course is designed to cover the steps of the fraud engagement starting with the determination of whether a fraud investigation should be conducted, working with clients and attorneys, gathering and analyzing evidence, completing an engagement report, and testifying at depositions and trials about the evidence that wasn’t covered during the investigation.

The speaker Dr. Robert Minniti, CPA will walk through ways to document evidence including the use of a chain of custody form. We will look at the ethics and professional requirements for forensic accountants who are conducting fraud investigations. In this continuing education course, examples from real-world investigations will be presented for the participants to consider and discuss.

If you are considering doing a fraud engagement for the first time, are new to the field, or would just like a refresher on the procedures for performing a fraud investigation engagement then this CPE webinar is for you.

If you turn on the news today, you will likely see a story related to fraudulent activity. As criminals and scammers adapt to a world that revolves around the internet, committing fraud has become far easier. According to the Global Fraud and Identity Report, 33% of businesses experienced more fraud losses than they did in the prior year.

Forensic accountants typically begin an investigation and collect evidence when fraud suspicions already exist. Because of this, the data they look for when conducting an investigation include red flags and discrepancies that might indicate fraud has taken place. They may interview staff at an organization to gain more information and attempt to find the individual behind the fraud. Using the gathered information, they begin to form a hypothesis as to what happened and create follow-up plans to continue to assess the business.

The internet is a treasure trove of open-source information: We all leave detailed trails of our lives on social media, professional networking platforms, and online forums. For forensic accountants, all of this material can be instrumental in conducting investigations.

This CPE course is designed for individuals who would like to obtain a basic understanding of conducting online investigations.

Imagine someone taking an automobile to a mechanic for repair. The mechanic asks, "What's the problem?" The customer replies, "I'd rather not say. Just take it apart, and tell me what you find."

Sound crazy? Of course, it does, but it's not that much different from what happens when forensic accountants always start fraud investigations by digging through the financials.

Consider this. What if someone would simply tell the investigator how the fraud was perpetrated—whether the incriminating information was provided by the interviewee intentionally or not? How valuable would that be? How much time would that save compared to a semi-blind search through a company's books?

If you are working in the forensic accounting field at some time in your career it will be necessary to interview a suspect or other individuals tied to the investigation. The main goal of an interviewing strategy is to gather and synthesize enough supporting evidence to provide a sound basis for questioning the suspected fraudster and to elicit an admission of guilt.

This CPE course is designed to review the process for conducting interviews.

Forensic accounting engagements are normally investigated over fraud, dispute, insurance claims, and criminal cases. This engagement is normally called by police, lawyer, or the parties in dispute.

Preparing the fraud investigation report is part of your major responsibility if you are a forensic accountant. This task is normally done at the final stage of your investigation. Forensic accountant’s reports are normally used as evidence to resolve the case and present to the person seeking forensic accounting service, normally a lawyer, the insurance company, etc.

Main elements that should be included in your investigation report:

  • Executive summary of the report
  • Scope of works in the report
  • Findings from the investigations
  • The conclusion from the investigations 

Through this Online Accounting CPE Webinar Course, you will learn how to draft an effectively written report on a fraud investigation.

On Demand Credits for All Qualifications

License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 8 CPE Approved
Financial Accounting for Certified Internal Auditors (CIA) 8 CPE Eligible
Accounting for Certified Fraud Examiner (CFE) 8 CPE Eligible
Certified Valuation Analyst (CVA) 8 CPE Eligible
Financial Reporting for Certified Financial Forensics (CFF) 8 CPD Eligible
Chartered Financial Analyst (CFA) 8 PL Eligible
Certified Government Financial Manager (CGFM) 8 CPE Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 8 CPE Approved
Financial accounting concepts for Certified FP&A Professional (FP&A) 8 CE Eligible
Qualification in Internal Audit Leadership (QIAL) 8 CPE Eligible
Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 8 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 8 CPE Approved
Certificate in Investment Performance Measurement (CIPM) 8 PL Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 8 CPE Approved

Additional Information

Credits

8

Course Level

Advanced

Instructional Method

QAS Self Study

Group Internet Based

Pre-requisites

None

Advance Preparation

None

NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC 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.

Explore CPA CPE Courses with MY-CPE. Our online offerings make it easy for you to fulfill your CPA CPE requirements. With a broad selection of topics taught by experienced professionals, you can enjoy flexible scheduling and self-paced learning. Say goodbye to traditional methods and begin your path to professional growth with us today!

About Instructor

Dr. Robert Minniti

Dr. Robert Minniti CPA (US), CFE

President, Minniti CPA LLC

  • 4.6
  • rating
  • rating
  • rating
  • rating
  • rating

Dr. Minniti is the President and Owner of Minniti CPA, LLC. Dr. Minniti is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator in the state of Arizona. Dr. Minniti received his doctoral degree in business administration from Walden University, received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Dr. Minniti taught graduate and undergraduate courses in forensic accounting at DeVry University, Grand Canyon University, Kaplan University, Northwestern University, and the University of Phoenix.


He designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College. He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, internal control development, business continuation planning, risk management, financial forecasting, and Sarbanes-Oxley compliance work. Dr. Minniti is an instructor teaching continuing professional education classes for the American Institute of Certified Public Accountants, Compliance Online, CPE Link/CCH . AccountingEd, Global Compliance Panel, Clear Law Institute, CPE Solutions, Canopy CPE, The Institute of Management Accountants, the National Association of Valuators and Analysts, the Association of Certified Fraud Examiners, the Institute of Internal Auditors, and various state CPA Societies.

Dr. Robert Minniti

Dr. Robert Minniti CPA (US), CFE

President, Minniti CPA LLC

  • 4.6
  • rating
  • rating
  • rating
  • rating
  • rating

Dr. Minniti is the President and Owner of Minniti CPA, LLC. Dr. Minniti is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator in the state of Arizona. Dr. Minniti received his doctoral degree in business administration from Walden University, received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Dr. Minniti taught graduate and undergraduate courses in forensic accounting at DeVry University, Grand Canyon University, Kaplan University, Northwestern University, and the University of Phoenix.


He designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College. He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, internal control development, business continuation planning, risk management, financial forecasting, and Sarbanes-Oxley compliance work. Dr. Minniti is an instructor teaching continuing professional education classes for the American Institute of Certified Public Accountants, Compliance Online, CPE Link/CCH . AccountingEd, Global Compliance Panel, Clear Law Institute, CPE Solutions, Canopy CPE, The Institute of Management Accountants, the National Association of Valuators and Analysts, the Association of Certified Fraud Examiners, the Institute of Internal Auditors, and various state CPA Societies.

On Demand FAQs

What is Self Study (QAS)?

Self Study QAS (Quality Assurance Service) is a NASBA and other regulatory bodies approved program designed for Professionals to complete their Continuing Professional Education credits through self-paced, interactive courses that meet the highest standards of quality and compliance. Our courses qualify for credits with NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other professional organizations.

How do I earn CPE credits through self-study?

To earn CPE credits, you must complete the self-study course, pass the required assessments, and submit the necessary documentation. Credits are awarded based on the completion of course hours and successfully passing the assessments.

Are the self-study courses accepted by NASBA and other professional organizations?

MY-CPE LLC courses are accepted for continuing education credit by various professional certification programs, including NASBA, IRS, CFP Board, and HRCI. MY-CPE LLC is also recognized by SHRM to offer Professional Development Credits (PDCs) for SHRM-CP® and SHRM-SCP® recertification activities.

What are the requirements to maintain compliance with self-study courses?

To maintain compliance, you must follow the guidelines set by NASBA and other regulatory bodies, which include completing the course within the specified timeframe, passing the assessments, and keeping accurate records of your learning activities.

How can I access my course completion certificates?

After successfully completing a self-study course and passing the assessments, you can access and download your course completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other professional organizations for compliance and reporting purposes.

How are credits reported to governing bodies?

We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

Reviews and Ratings

out of 5

Excellent (70%)

Very Good (23%)

Average (7%)

Poor

Terrible

KJ

Keith Johnson, CGFM

5

Very informative and helpful. Instructor clearly has a knowledge of the material and conveyed it in a concise and easy to follow pattern. I would definitely take another class from him. Material will be very useful in my work.

SK

Swathi Krishna, CIA

5

This course provided a comprehensive overview of investigative techniques and legal procedures. It strengthened my skills in conducting interviews, analyzing evidence, and preparing effective reports.

Recommended Courses

SEC Overview: Regulations, Enforcement, and Corporate Compliance

Jun 30, 11:30 AM EDT

  • CPA (US)
  • CFE
  • CMA
  • CVA
  • CPA/CFF
  • CFA
  • CGFM
  • DE LPA
  • FPAC
  • CBA/MCBA
  • IA LPA
  • ME LPA
  • CIPM

Emerging Fraud Schemes and What Lies Ahead in 2026

Jun 30, 12:30 PM EDT

  • CPA (US)
  • CIA
  • CFE
  • CRMA
  • CPA/CFF
  • CGAP
  • DE LPA
  • IAP
  • CICA
  • MAFF
  • QIAL
  • IA LPA
  • CCS
  • ME LPA

PCAOB ITGC Deficiencies and Audit Solutions

Jun 30, 02:30 PM EDT

  • CPA (US)
  • CIA
  • CFE
  • CMA
  • CPA/CFF
  • CGFM
  • CGAP
  • DE LPA
  • IAP
  • CICA
  • QIAL
  • IA LPA
  • CCS
  • ME LPA

Audit Evidence: Best Practices for Effective Audit Documentation

Jun 30, 03:00 PM EDT

  • CPA (US)
  • CIA
  • CFE
  • CMA
  • CPA/CFF
  • CGFM
  • CGAP
  • DE LPA
  • IAP
  • CICA
  • QIAL
  • IA LPA
  • CCS
  • ME LPA

Payroll Accounting Techniques for Advancing Your Career

Jul 01, 09:30 AM EDT

  • CPA (US)
  • CFE
  • SHRM - CP
  • PHR
  • CMA
  • SPHR
  • SHRM - SCP
  • CVA
  • CPA/CFF
  • CFA
  • HRCI - aPHR
  • CGFM
  • DE LPA
  • PHRca
  • SPHRi
  • HRCI - aPHRi
  • PHRi
  • GPHR
  • FPAC
  • CBA/MCBA
  • IA LPA
  • ME LPA
  • CIPM

System and Organization Controls 1 (SOC 1): Audit Roles & Report Review

Jul 01, 11:30 AM EDT

  • CPA (US)
  • CIA
  • CFE
  • CMA
  • CPA/CFF
  • CGFM
  • CGAP
  • DE LPA
  • IAP
  • CICA
  • QIAL
  • IA LPA
  • CCS
  • ME LPA
Forensic Accounting: Interviews, Investigations, and Evidence

Inclusions

  • Multiple Credits

    Multiple Credits

    Earn continuing education credits with flexibility. Choose from live webinars, on-demand courses, e-books, or podcasts to fit your learning style and schedule.

  • Certifications & Reporting

    Certifications & Reporting

    We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days - fastest in the industry.

  • Credit Tracker

    Credit Tracker

    Track and manage your compliance across all 50 states and over 100 designations. Our Credit Tracker keeps your CPE credits and compliance requirements always up-to-date.

  • Certificate Vault

    Certificate Vault

    Certificate Vault to upload, manage, and access certificates earned from various sources and an integrated credit tracker, allowing users to monitor and manage their credits conveniently for compliance.

  • Compliance Reminders

    Compliance Reminders

    Stay current with our automated reminder system. Receive timely alerts for your CPE requirements, ensuring you never miss a deadline.

  • Mobile App Access

    Mobile App Access

    The MYCPE ONE Mobile App allows you to learn on the go, providing access to educational content on Android and Apple iOS devices. You can learn anytime and anywhere, making it convenient for busy schedules.

  • Live Support

    Live Support

    Our support team is available via live chat, email, and phone from 9 AM to 5 PM ET. We're here to help with any questions or issues, ensuring you have a seamless experience.

Exclusive mobile
app for our unlimited
access subscribers

Get Started with Unlimited Learning

Select your plan, complete your payment, and access a world of knowledge.

Get Started Today

Start your journey towards learning and compliance.

card

$299$199 For 12 Months

Your information is securely encrypted using SSL

Get Started Today

Click Here

More Reasons to Subscribe

  • true true

    80% of Content Rated 4.5+ Stars

    High-quality content rated by professionals.
  • true true

    4X More Content at 1/3rd the Price

    Serious value compared to your regular provider!
  • true true

    Non-Sponsored Content

    Purely educational, unbiased content for your learning.
  • true true

    Monthly & Quarterly Updates

    Keeping you ahead of trends and changes.
  • true true

    Podcasts with Industry Leaders

    Learn and Earn CPE from experts on the go.
More Reasons