Course purpose
This course introduces fraud examination as a disciplined process for receiving concerns, defining examinable questions, preserving evidence, testing competing explanations and communicating supported findings. It distinguishes an investigation from an audit, a red flag from proof and a factual finding from a legal conclusion.
Learning outcomes
On successful completion, the learner should be able to:
1. Explain the purpose, boundaries and principal stages of a fraud examination.
2. Convert an allegation or anomaly into a neutral examination plan with testable hypotheses.
3. Evaluate, document and communicate evidence without overstating what it proves.
Forensic CPD
