You Suspect Fraud? Now What?

Author: Robert K Minniti

This course is designed for staff accountants, auditors, and bookkeepers who might encounter fraud during the normal course of their duties. We will review some of the basic issues involved in investigating fraud and determining if there is a predication for a fraud investigation. We will discuss how to communicate and document what you found. We will review some of the procedures for gathering and maintaining evidence in a fraud case. We will discuss the ethical issues of reporting fraud outside the organization and what whistleblower programs exist. Is your job or engagement at risk if you report or go public with a fraud?

Publication Date: October 2021

Designed For
CPAs, CFEs, CGMAs, CIAs, CMAs, CFFs, MAFFs, and any employee, contractor or auditor who believes they may have discovered fraud in an organization.

Topics Covered

• Basic issues involved in investigating fraud
• Determine if there is a predication for a fraud investigation
• How to communicate and document what you found
• Procedures for gathering and maintaining evidence in a fraud case
• Discuss the ethical issues of reporting fraud outside the organization and what whistleblower programs exist

Learning Objectives

• Identify Red Flags for Fraud
• Identify fraud schemes that affect businesses and individuals
• Recognize elements of fraud
• Identify which interviewing methodologies are no longer used in the United States
• Identify which tool is commonly used to determine the sequence of events in an investigation
• Identify which tool is commonly used to determine cause and effect
• Recognize which type of retaliation interferes with an employee's ability to obtain future employment
• Describe which non verbal communications deal with body language
• Recognize who is included as an important members of a fraud investigation team

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Accounting (1 hour), Auditing (1 hour)

Program Prerequisites
None

Advance Preparation
None