Common Investigative Techniques
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 cpa2biz.com/forensic 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.
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
Advanced Preparation: None
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