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Common Investigative Techniques

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AICPA's Fundamentals of Forensic Accounting Certificate Program

This course is part of the Fundamentals of Forensic Accounting Certificate Program – a comprehensive, integrated curriculum - covering AICPA's entire Body of Knowledge in this topic area. The program will provide you with the training, knowledge, and practical guidance needed for a solid understanding of financial forensics. Credit for individual courses purchased can be applied to the full program when you enroll within one year of the original purchase date. Please visit for information on the complete program.

This course explores some of the specific approaches a forensic accountant should take in a fraud investigation. The seven investigative techniques, the fraud triangle, and investigative pitfalls are discussed. Analytical procedures are explained including the tracing of cash and assets, financial statement analysis, and insider training analysis.

Learning Objectives

Throughout this course, participants will:

  • Describe common forensic accounting investigative systems and approaches:
    • Forensic Data Analysis
    • Fraud Classification
    • Market Studies
    • Due Diligence
  • List key concepts for working with clients, auditors, and witnesses
  • Describe how and why people hide assets
  • Recognize and apply techniques for finding hidden assets
  • Apply the practice to strengthen the validity of investigative findings

Prerequisite: None

Advanced Preparation: None


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NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 1
Common Investigative Techniques
CPE On-Demand
Product# 159957
Availability: Online Access 1 Year
For registered users only
AICPA Member:$49.00
Your Price:$59.00
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