Questions to Ask at the Start of a Fraud Investigation

In order to properly plan a fraud investigation, a fraud examiner needs to be able to ask good questions that extract valuable information about what needs to be done. The specific questions vary with each investigation, but the following are some basic areas that an investigator should strongly consider exploring. …

Sources of Information in Fraud Investigations

Written by Tracy L. Coenen, CPA, CFF Wisconsin Law Journal When you think of information in an internal fraud investigation, you most likely think of things like a company’s internal records. These include accounting documents, personnel files, payroll records, accounting system information, and internal memos. While these items are key …

Internal Investigations and the Use of Auditors and Accountants

When whistleblowers report potential ethics violations within companies, the first step the company must take is an internal investigation. The best internal investigations are independent and led by outside counsel, for a variety of reasons. But what about the part of the investigation that involves analyzing accounting records, financial statements, …