Forensic Accounting: Fraud Investigation Engagements

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

Course Description

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 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.

This course is designed for people who are interested in learning to do forensic accounting engagements specifically fraud examinations.

It’s a basic CPE course to review the steps, procedures, and risks of performing a fraud examination. We will discuss initiating a fraud investigation, gathering evidence, analyzing evidence, and completing an engagement report. 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.

Major topics covered in this Accounting online CPE webinar:

• Starting a fraud investigation
• Gathering evidence
• Analyzing evidence
• Forensic accounting ethics
• Creating a fraud investigation report
• Testifying at depositions and trials

Overview

• Fraud examiner roles

  2 mins
• Interstate investigations

  14 mins
• Recording conversations

  29 mins
• Gathering evidence

  45 mins
• Other methods for verifying evidence

  61 mins
• Chain of custody

  71 mins