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Fraud Investigation Tools and Techniques

Course Description

Print-friendly Course Description and Outline

​This course is most appropriate for professionals involved in investigating potential frauds within an organization, is about the different types of fraud, the key federal statutes, investigative guiding principles and process, and interviewing skills, document analysis, surveillance and other techniques. It is a joint effort between The IIA and Deloitte & Touche.

Course Duration: 2 day(s)
CPE Hours Available: 16
Knowledge Level: Basic
Field of Study: Auditing


Advance Preparation: 


Delivery Format: On-site Training (Group-Live)

​Definition of Fraud

  • Statistics
  • Characteristics of fraud

Types of Fraud

  • Financial statement fraud
  • Misappropriation of assets
  • Corruption

Key Federal Statutes

  • Bribery, graft, corruption
  • Conspiracy
  • Fraud and false statements
  • Embezzlement and theft
  • False claims and contracts
  • Wire and mail fraud
  • FCPA
  • Anti money laundering

Investigative Guiding Principles and Process

  • Predication
  • Confidentiality
  • Legal constraints
  • Evidence
  • Investigative process — model

Investigative Tools and Techniques

  • Interviewing
  • Identify “normal behavior”
  • Look for “deceptive behavior” and “stress signals”
  • Document analysis
  • Public records
  • Surveillance and other techniques

Key Questions to Consider

  • Who perpetrated the fraud?
  • Who was aware of the fraud?
  • What was taken (assets, information) and what was it converted into?
  • When did the fraud occur (first and last instance)?
  • Why did the fraud occur (what pressures existed)?
  • How did the fraud occur and how was it concealed (what internal controls were not in place or not operating effectively)?

​Most courses can be delivered through on-site training. You might be surprised that the organization leading the profession is just as committed to the delivery of affordable training.

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