Identifying and Obtaining Evidence
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 provides an overview of evidence identification and collection during legal matters and independent investigations. It includes the various duties a forensic accountant can be asked to provide for a client. Also reviewed is where evidence (both paper and electronic) can be found and how it should be treated and processed.
Learning ObjectivesAt the conclusion of this program, you will be able to:
- Explain the different methods used to obtain and collect evidence during discovery
- Describe how forensic accountants can be engaged by clients
- Nontestifying consultants
- Request for production
- Document identification
- Request for admissions
- Expert witnesses
- Explain the document custody and preservation process and how documents should be treated and retained
- Identify various locations where evidence can be found
- Describe how electronic evidence is processed in a sound manner as part of the forensic accounting process
- List public and private research sources that can assist during an investigation
- Recall evidence-related legal terminology that one might encounter during a forensic accounting assignment
Advanced Preparation: None
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