Financial Investigations for Non-Financial Professionals

Laptop displaying spreadsheets and a magnifying glass
Course Level
Delivered via
4 Credits


Financial statements can be daunting to non-financial professionals, yet many times that is exactly where fraud is concealed. Every fraud fighter needs a working knowledge of fundamental accounting principles and a familiarity with the structure of financial statements in order to effectively investigate allegations of fraud. 
This course will prepare you to uncover indicators of fraud concealed in financial records, even if you’re not an accountant. You will review the essential financial statements and their components, the basic accounting principles that drive the numbers on these statements, examples of typical occupational fraud schemes that can be uncovered using financial statement and some rudimentary financial analysis techniques that can quickly point you toward suspicious activity. 




You Will Learn How To:

Recognize the fundamental accounting concepts used to prepare financial statements

Discern financial analysis techniques used to analyze financial statements

Determine how financial statements and records can be used to detect fraud

Identify occupational fraud schemes by examining financial records and statements

Table of Contents

Lesson 1 Introduction
Lesson 2 What Is Accounting?
Lesson 3 What Is a Balance Sheet?
Lesson 4 What Is an Income Statement?
Lesson 5 What Is a Statement of Cash Flows?
Lesson 6 Putting Together the Statements
Lesson 7 Basic Accounting Concepts
Lesson 8 Financial Analysis Techniques
Lesson 9 Financial Statement Fraud
Lesson 10 Cash Receipt Schemes
Lesson 11 Fraudulent Disbursements
Lesson 12 Asset Misappropriation - Inventory and Other Assets
Lesson 13 Corruption and Bribery
Lesson 14 Obtaining and Using Data
Lesson 15 Interviews
Lesson 16 Role of Auditors
Lesson 17 Conclusion

CPE Information

CPE Credit: 4
NASBA Information: Accounting
Advanced Preparation: None
Last Updated: November 2022
Delivery Method: QAS Self-Study


CPE Credit

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.

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System Requirements:

  • Internet access: High-speed connection recommended
  • Speakers required for video sound

The Association of Certified Fraud Examiners, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:


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