Investigation of financial fraud is a complex process and involves a discovery process where the accountant has to analyze and evaluate evidence in order to find out where, when, how, and by whom the fraud was committed or what other financial crimes can be found from the data. The amount of data involved could be voluminous. Thus, this course will focus on ways to manage and organize voluminous data in order to break-down the discovery process in more manageable phases.
1. Establish intent or motive involved in financial fraud.
2. Determine methods and means used in committing the fraudulent activities.
3. Learn the policies, legal ramifications, procedures, and methodologies involved in the discovery process.
4. Create reports that summarize the information from the discovery process to support fraudulent litigation cases.