This course is designed to cover the steps of the fraud engagement starting with the determination whether a fraud investigation should be conducted, working with clients and attorneys, gathering and analyzing evidence, completing an engagement report, and testifying at depositions and trials about the evidence that wasn’t covered during the investigation. We will walk through ways to document evidence including the use of a chain of custody form. We will look at the ethics and professional requirements for forensic accountants who are conducting fraud investigations. Examples from real world investigations will be presented for the participants to consider and discuss.
This course is designed for people who are interested in learning to do forensic accounting engagements specifically fraud examinations. It’s a basic course to review the steps, procedures, and risks of performing a fraud examination. We will discuss initiating a fraud investigation, gathering evidence, analyzing evidence, and completing an engagement report. If you are considering doing a fraud engagement for the first time, are new to the field, or would just like a refresher on the procedures for performing a fraud investigation engagement then this course is for you.
Bob Minniti is the President and Owner of Minniti CPA, LLC. Bob is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator. Bob is currently pursuing a doctoral degree in business administration at Walden University. Bob received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Bob is a professor teaching graduate and undergraduate courses in accounting, fraud examination, fraud criminology, ethics, forensic accounting, external audit, internal audit, tax, and real estate finance at DeVry University, Grand Canyon University, Northwestern University, and the University of Phoenix. He has designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College. He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, real estate financing, internal control development, business continuation planning, risk management, financial forecasting and Sarbanes-Oxley compliance work. Bob is an instructor teaching continuing professional education classes for the American Institute of Certified Public Accountants.