Glossary & References
GLOSSARY
| Term | Meaning in this manual |
| Assumption | A proposition accepted for a calculation or analysis and identified so that its effect can be tested. |
| Corroboration | Testing a material assertion against an independent or complementary source. |
| Evidence log | A controlled record of an item’s identity, source, receipt, handling, storage and disposition. |
| Inference | A reasoned interpretation drawn from facts rather than a fact observed directly. |
| Mandate | The documented authority, purpose, scope, intended use and reporting line for an engagement. |
| Professional judgement | The reasoned application of relevant knowledge, standards, experience and evidence to a decision. |
| Analytical population | The complete set of records defined for a particular procedure, including documented inclusions and exclusions. |
| Authenticity | The degree of support that an item is what it purports to be and originates from the stated source. |
| Corroboration | Testing a material assertion against an independent or complementary source. |
| Data dictionary | A controlled definition of fields, formats, codes, signs, units, transformations and permitted values. |
| Exception | A record or condition meeting a documented rule for further review, without implying misconduct. |
| Population control | A reconciliation of expected and received records, fields, periods, sequences, balances and exclusions. |
| Reconstruction | Arranging supported events and records into a reproducible sequence or accounting explanation. |
| Reperformance | Independent execution of a procedure or calculation to test whether the reported result can be reproduced. |
| Sensitivity analysis | Testing how a result changes when a material assumption, method or input changes. |
| Source-to-use tracing | Following value from identified origins through intervening activity to subsequent applications or holdings. |
| Transformation lineage | The record of changes from preserved source evidence through normalized and analytical outputs. |
REFERENCES
Association of International Certified Professional Accountants. (2022). Statement on Standards for Forensic Services No. 1. https://www.aicpa-cima.com/resources/download/statement-on-standards-for-forensic-services
International Ethics Standards Board for Accountants. (2025). Handbook of the International Code of Ethics for Professional Accountants. https://www.ethicsboard.org/publications/2025-handbook-international-code-ethics-professional-accountants
The Institute of Internal Auditors. (2024). Global Internal Audit Standards. https://www.theiia.org/en/standards/2024-standards/global-internal-audit-standards/
Forensic CPA Society. (2026). CPD Course Structure Report. Internal curriculum document.
Forensic CPA Society. (2026). CPD Allocation Recommendation Report. Internal curriculum document.
Financial Action Task Force. (2012). Operational Issues – Financial Investigations Guidance. https://www.fatf-gafi.org/en/publications/Methodsandtrends/Operationalissues-financialinvestigationsguidance.html
Organisation for Economic Co-operation and Development. (2021). Fighting Tax Crime: The Ten Global Principles (2nd ed.). https://www.oecd.org/en/publications/fighting-tax-crime-the-ten-global-principles-second-edition_006a6512-en.html
International Auditing and Assurance Standards Board. (2025). Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, including ISA 500. https://www.iaasb.org/publications/2025-handbook-international-quality-management-auditing-review-other-assurance-and-related-services
National Institute of Standards and Technology. (2006). NIST SP 800-86, Guide to Integrating Forensic Techniques into Incident Response. https://csrc.nist.gov/pubs/sp/800/86/final
Further learning
- Reperform one material analysis from source evidence and document every transformation, control total and exception.
- Compare two lawful tracing conventions on the same commingled account and explain the difference in result and assumptions.
- Review one analytics rule for population definition, false positives, alternative explanations and appropriate escalation language.