Conducting an internal investigation can be a difficult task. Internal investigations, by their very nature, tend to involve accusations of wrongdoing against employees within the organization and can be disruptive, costly, distracting, and time consuming. However, internal investigations are often necessary for the well-being of the company. This online self-study course explores the process of gathering and protecting evidence to ensure your investigation is successful.
You Will Learn How To:
Identify situations that call for an internal fraud investigation
Explain the elements of planning internal fraud investigations
Apply the fraud theory approach and fraud examination methodology to internal investigations
Differentiate the characteristics of civil and criminal actions for fraud
Assess legal concerns encountered when conducting internal fraud investigations
Recognize employees’ rights during internal fraud investigations
Describe processes to assess, collect, maintain and organize information obtained in an investigation
Evaluate processes to help ensure the admissibility of tangible and digital evidence in court
Apply techniques for preserving the confidentiality of internal investigations
Identify methods for collecting relevant information from internal and external sources
Field of study: Specialized Knowledge and Applications
Last updated: December 2014
ACFE Ordering and Return Policy
Please note: To be eligible for CPE credit, you must complete the final exam within one year of purchase date. You may only claim CPE credit for a course once.
Table of Contents:
Lesson 1: Introduction
Lesson 2: Deciding Whether to Conduct an Investigation
Lesson 3: Accountants' and Auditors' Duties to Investigate
Lesson 4: Planning the Investigation
Lesson 5: Fraud Examination Methodology
Lesson 6: Steps in a Fraud Examination
Lesson 7: Collecting Documentary Evidence
Lesson 8: Legal Requirements Related to Document Collection
Lesson 9: Digital Evidence
Lesson 10: Internal Sources of Documentary Evidence
Lesson 11: External Sources of Documentary Evidence
Lesson 12: Organizing Documentary Evidence
Lesson 13: Preserving the Confidentiality of the Investigation
Lesson 14: Employees' Rights and Duties During an Internal Investigation
Lesson 15: Employees' Privacy Rights During an Internal Investigation
Lesson 16: Criminal Actions for Fraud
Lesson 17: Remedies in a Criminal Fraud Case
Lesson 18: Civil Actions for Fraud
Lesson 19: Establishing Elements of Fraud Claims
Lesson 20: Federal Criminal Statutes Pertaining to Fraud
Lesson 21: Discharging Employees
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Free Adobe Flash Player
Speakers required for video sound
Online Self-Study Troubleshooting Guide:
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Try a different browser. ACFE online self-study courses are designed to run on all modern web browsers, but if you encounter a problem that is not solved using one of the suggestions above, you can try using a different web browser to see if it eliminates the problem. We have most frequently seen where using Mozilla Firefox or Google Chrome has resolved an issue that was seen in Internet Explorer.
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