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Forensic Accounting: Interviews, Investigations, and Evidence

  • ACCT/BK
  • CRMA
  • CFF
  • CFE
  • CGAP
  • CIA
  • CPA (US)
  • CA - ICAEW
  • IAP
  • QIAL
  • ACCA
  • MAFF
  • CA - Ireland
  • CA - Scotland
  • CPA - Ireland
  • CFIRS
  • CWS

Published: January, 2022

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Before starting this self study program, please go through the instructional document.

  • Course Description
  • Course Qualification
  • Presenter
  • FAQ

Course Description

Overview

  • Consulting versus testifying expert
    5 mins
  • Recording conversations
    29 mins
  • Archived public records
    52 mins
  • Forensic accounting testimony
    87 mins
  • Maintaining anonymity
    110 mins
  • Sample of available information
    143 mins
  • Illegal investigation activities
    166 mins
  • Initial interview goals
    201 mins
  • Preparing for the interview
    225 mins
  • Other methods for verifying informations
    274 mins
  • Direct evidence vs. Circumstantial evidence
    338 mins

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 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 Accounting CPE course, you will learn how to draft an effectively written report on a fraud investigation.

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.

Recommended For

  • This CPE course is intended for CPAs, CFEs, CFFs, CMAs, CIAs, CFOs, CEOs, business owners, business managers, internal auditors, external auditors, corporate accountants, government accountants, and risk management personnel 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.
  • This CPE course is appropriate for forensic accountants, internal auditors, CFEs, MAFFs, CFFs, private investigators, and law enforcement personnel.
  • This CPE course is appropriate for CPAs, CFEs, external auditors, internal auditors, CIAs, forensic accounts, CFFs, MAFFs, law enforcement personnel, and others who might be involved in the interviewing process.
  • This CPE course is appropriate for CPAs, CFEs, external auditors, internal auditors, CIAs, forensic accounts, CFFs, law enforcement personnel, and others who might be involved in fraud investigations and reporting the results of fraud investigations.

Who Should Attend?

  • Accountant
  • Accounting and audit managers/practitioners
  • Accounting Firm
  • Accounting Managers
  • Accounting Practice Owners
  • Accounts Director
  • Certified Public Accountant (CPA)
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Entrepreneurial CPA
  • Fraud Examiner
  • Fraud Investigator
  • Fraud Professionals
  • Staff of Accounting Firm
  • Young CPA

Course Qualification

Webinar Qualifies For

  • 8 CPD Credit for Certified Financial Forensics (CFF)
  • 8 CPE Credit for Certified Fraud Examiner (CFE)
  • 8 CPE Credit for Certified Government Auditing Professional (CGAP)
  • 8 CPE Credit for Certified Internal Auditors (CIA)
  • 8 CPE Credit of Accounting for Certified Public Accountants (CPA-US)
  • 8 CPE Credit for Internal Audit Practitioner (IAP)
  • 8 CPE Credit for Qualification in Internal Audit Leadership (QIAL)
  • 8 CPE Credit for Certification in Risk Management Assurance (CRMA)
  • 8 CPE Credit for Master Analyst In Financial Forensics (MAFF)
  • 8 CE Credit for Certified Fiduciary & Investment Risk Specialist (CFIRS)
  • 8 CE Credit for Certified Wealth Strategist (CWS)
  • 8 General Credit for Accountant/Bookkeeper (ACCT./BK)
  • 8 CPD Credit for Chartered Accountants - Ireland (CAI)
  • 8 CPD Credit for CPA - Ireland
  • 8 CPD Credit for Chartered Accountants - Scotland
  • 8 CPD Credit for Chartered Accountants - ICAEW
  • 8 CPD Credit for Chartered Certified Accountants (ACCA)

Additional details

  • Course Level :
    Basic
  • Credits :
    8
  • Instructional Method :
    QAS Self Study
  • Pre-requisites :
    None
  • Advance Preparation :
    None

NASBA APPROVED

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

MY-CPE LLC (Sponsor Id#: 143597) 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.

Presenter

About Presenter

Dr. Robert Minniti

President, Minniti CPA LLC

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.

About Company

Minniti CPA LLC

www.minniticpallc.com

MINNITI CPA LLC is seeking professional, hard-working, licensed CPAs with at least four years of experience.

The Firm demands independence, integrity, objectivity, competence and due care from all of its personnel in the conduct of its engagements. Our Firm is structured to provide leadership in achieving high quality professional performance while maintaining the concept of individual responsibility. Policies and procedures have been established providing assurance that professional engagements are properly planned and executed. Decisions are based on the substance of issues, not on form.

Our policies and procedures designate Partners of the Firm for consultation on significant ethical, technical and industry questions. The policies and procedures are designed to assure that clients receive the best professional services we can provide. We continually keep in mind the public interest. We expect our Partners and Associates to identify and resolve all important engagement issues.

The job requires high level tax preparation skills, superior tax research and problem solving abilities, broad software knowledge, and excellent written and oral communication skills. We have a team approach to provide high quality client service for tax compliance, planning, financial statements, and general business consulting.

Faq

FAQs content

  • To receive Continuing Education credit for the event, you must register for the webcast prior to the start of each program.
  • Continuing Education Credit Certificate is available to all eligible participants within 24 hours of each webinar.
  • You must attend complete live webinar and respond to all polling questions asked during the webinar. Credits would be issued on 50 minute credit hour basis.
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  • This event may be a recorded rebroadcast of a live event done in past and the instructor will be available to answer your questions during/after the webinar.
  • If you still face the polling problem please don’t panic and provide your response in the chat and we shall consider the same for processing for credits. You can download Zoom by clicking on the mentioned link : https://zoom.us/download
  • Our courses meet the global Continuing Professional Development (CPD-IES7) Standard for Chartered Accountants with International Education Standard 7 (IES 7) set by The International Federation of Accountants (IFAC), the International Accounting Education Standards Board (IAESB) and the Association of Chartered Certified Accountants (ACCA). Based on our accreditation by existing IFAC members and affiliates, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • You can manage your continuing education certificates and credits through your certificate dashboard which is available when you are logged in to your account (LOGIN)
  • As an accredited provider of Continuing Professional Education in the United States, myCPE online learning platform, courses, and webinars meet the requirements set forth by the Institute of Management Accountants (IMA), an IFAC Member Organization, as well as the National State Boards of Accountancy (NASBA) and the Institute of Internal Auditors (IIA), both IFAC Affiliates. As well as it has been approved by NASBA, Internal Revenue Service (IRS), Certified Financial Planner Board (CFP Board), California Tax Education Council (CTEC), Society of Human Resource Professional (SHRM), Human Resource Certification Institute (HRCI) and many more.Therefore, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable continuing education requirement as CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
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