Internal Investigations in Canada: Gathering and Protecting Evidence (Online Self-Study)

CPE Credit: 4 
Course Level: Intermediate
Prerequisite: Understanding of basic fraud examination


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, as well as costly, distracting and time consuming; however, internal investigations are often necessary to for the well-being of the company.

This course addresses issues unique to fraud examinations in Canada, exploring the process of gathering and protecting evidence to ensure your investigation is successful.

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CPE Information:

You Will Learn How To:

  • Identify situations that might call for an internal fraud investigation.
  • Ascertain the elements of planning internal fraud investigations
  • Recall the fraud theory approach to fraud examinations
  • Apply the fraud examination methodology to internal investigations
  • Identify the characteristics, similarities and differences between civil and criminal actions for fraud
  • Assess legal concerns encountered when conducting internal fraud investigations
  • Recognize employees’ rights during internal fraud investigations
  • Identify the appropriate processes to assess, collect, maintain and organize information obtained in an investigation
  • Recognize appropriate processes to help ensure the admissibility of tangible and digital evidence in court
  • Recall techniques for preserving the confidentiality of internal investigations
  • Grapple with common challenges faced when enforcing legal judgments
  • Identify the most common types of fraud schemes 
  • Identify methods for collecting relevant information from internal and external sources





Table of Contents:

  • Lesson 1: Introduction
  • Lesson 2: Deciding Whether to Conduct an Investigation
  • Lesson 3: Planning the Investigation
  • Lesson 4: Fraud Examination Methodology
  • Lesson 5: Steps in a Fraud Examination
  • Lesson 6: Collecting Documentary Evidence
  • Lesson 7: Legal Requirements Related to Document Collection
  • Lesson 8: Digital Evidence
  • Lesson 9: Internal Sources of Documentary Evidence
  • Lesson 10: External Sources of Documentary Evidence
  • Lesson 11: Organizing Documentary Evidence
  • Lesson 12: Preserving the Confidentiality of the Investigation
  • Lesson 13: Employees' Rights and Duties During an Internal Investigation
  • Lesson 14: Employees' Privacy Rights During an Internal Investigation
  • Lesson 15: Criminal Actions for Fraud
  • Lesson 16: Remedies in a Criminal Fraud Case
  • Lesson 17: Civil Actions for Fraud
  • Lesson 18: Establishing Elements of Fraud Claims
  • Lesson 19: Federal Criminal Statutes Pertaining to Fraud
  • Lesson 20: Discharging Employees

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System Requirements:

Internet access: High-speed connection recommended

Free Adobe Flash Player

Speakers required for video sound

Online Self-Study Troubleshooting Guide:

Problem: When I attempt to access my courses from “My Online Learning,” the course never launches, or I receive an error message saying my pop-up blocker needs to be turned off.

Solution: Your web browser must be configured to allow pop-ups in order to access ACFE Self-Study courses. Your browser may prompt you to allow pop-ups, or you may have to allow them manually. You may either allow them for all sites, or allow them just for the current site.

For information on how to manage your pop-up blocker settings in a specific browser, click the link below that corresponds to the browser you are using:

Internet Explorer
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Also note that many toolbars, such as the Google Toolbar and Yahoo! include pop-up blockers as well. If you have one or more toolbars installed on your browser with built-in pop-up blockers, you must configure them to allow pop-ups.

Problem: When I click on a course from “My Online Learning,” I am presented with a login page, but my username and password won't allow me to log in.

Solution: You do not have to log in a second time to access your online self-study. You most likely reached the login page because you clicked the link labeled “Click Here” as shown below:

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Do not click that link; instead, allow your browser to automatically open the eLearning window on its own, which should happen after a few seconds. This will log you in automatically so that you can access your online courses.

Problem: I receive the following error when I try to load a different lesson with a course:

SS Online API Error

Solution: This occurs in Internet Explorer when trying to load a different lesson without closing the current lesson. This error can be avoided two different ways:

Always close the current lesson before going to another one. Always click the Close Window button (usually the red “X” in the upper right corner) of the current lesson before clicking on another lesson.

Use a different browser. This error seems to only occur in Internet Explorer, so using Mozilla Firefox or Google Chrome should resolve the issue (see below for links to download either of these browsers).

Other Troubleshooting Tips: If you encounter other errors, such as courses freezing or crashing, we recommend taking the following action:

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.

Mozilla Firefox can be downloaded here
Google Chrome can be downloaded here

Make sure you are running the latest version of Flash. Go to to see what version of Flash you are running, and then compare that to the table on that page to see what the latest version is for your operating system/browser combination. If you are not running the newest version, you should upgrade and see if that resolves the problem.