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Forensic Accounting

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through, making it difficult to prove if a fraudulent activity occurred or not. If there’s no one in your organization with the experience or skill set to handle an accounting fraud investigation, hire an outside professional in order to uphold the credibility of the investigation. The main focus of an accounting fraud investigation is to collect the pieces of the puzzle and put them together to create a clearer picture of what happened.
There are three main pieces in the accounting fraud puzzle: the pre-investigation, evidence collection and investigation interviews. These three activities help investigators get the information they need to complete the puzzle and report on the investigation.
Pre-Investigation
You need to know what you’re looking for. Set objectives at the outset of the investigation to make sure you know what documents you will need to obtain, professionals you’ll need to involve and people you’ll need to interview. The easiest way to gain greater insight into each of these areas is to conduct a thorough pre-investigation. The pre-investigation will help you make sure you have the facts of the initial complaint straight. Investigation Report Template Free Download
A ready-to-use template to guide you through the investigation report writing process.
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According to Eugene Ferraro’s book “Investigations in the Workplace,” interviewing the complainant during the preparation and planning phase allows investigators to determine the size and scope of the investigation and better judge the credibility of the allegations. This information will make it easier for you to find out what additional resources you’ll require and a list of who should be interviewed and why.
Evidence

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