Information Gathering, Preservation of Evidence, and Analysis

Overview

Evidence is the heart of forensic practice. You'll learn unique aspects of evidence gathering in forensic engagements to understand how it differs from evidence gathering in other types of engagements.

Highlights

Key Topics

• Evidence-gathering techniques
• Preservation and retention of evidence
• Quantitative and qualitative analysis
• Interviewing
• Discovery
• Observations
• Technology tools

Prerequisites

Foundational knowledge of forensic accounting

Designed For

Who Will Benefit

• Members of the AICPA who are interested in earning the Certified in Financial Forensics (CFF®) credential.
• Professionals in the broader accounting, managerial, legal, and international busine

  Objectives

  Learning Outcomes

  • Identify the unique characteristics of information gathering in forensic engagements.
  • Identify the forensic accountant's role in discovery, and common discovery tools and processes in forensic engagements.
  • Identify the importance of interviewing as an evidence-gathering technique and the potential legal issues relating to interviews in forensic engagements.
  • Identify the types of observational and open-source evidence that can be gathered by practitioners.
  • Determine effective strategies to collect evidence through observation and open-source research.
  • Determine the forensic practitioner's role in collecting, preserving, and retaining evidence, including meeting legal requirements.
  • Identify best practices, potential pitfalls, and strategies for evidence collection, preservation, custody, and retention activities.
  • Determine the appropriate thematic, qualitative, and quantitative approaches for specific types of forensic engagements.
  • Determine strategies to successfully incorporate technology into forensic engagements.