Forensic Accounting and Fraud Examination
Read Chapters 9, 10, and 11 in Forensic Accounting and Fraud Examination.
Read “Evidence,” from Gale Encyclopedia of Everyday Law (3rd ed.) (2013).
Overcoming Obstacles To Engagement Letter Use
Read “Overcoming Obstacles To Engagement Letter Use,” from Journal of Accountancy (2018).
Be sure to answer all questions:
- When approaching an investigation, what are the challenges an investigator faces with providing evidence of intent on the part of the fraudster?
- What constitutes evidence for an investigation?
- Compare the four types of evidence often presented in a case.
In your responses, comment on a classmate’s perspective of challenges when providing evidence of the intent on the part of the fraudster. How would you manage this challenge differently?