Common Investigative Techniques
Provider: AICPA
Length: 50 minutes
Accounting
1 CPE Credits
Basic
QAS self study
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.