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FVS Home > Resources > Antifraud/Forensic Accounting

Antifraud/Forensic Accounting

CPAs may be retained to perform a variety of antifraud and forensic accounting engagements including, but not limited to, investigating suspected fraud, investigating assertions of fraud, developing fraud loss estimates, and many other types of engagements. The Antifraud/Forensic Accounting resource section provides important information about the CPA's roles and responsibilities; fraud detection, investigation, and prevention methods; analysis and techniques; key developments in financial-related fraud; the litigation process; and research tools and aids.

NOTE:  As of September 2008, content that was previously located on the Antifraud and Corporate Responsibility Center Web site has been transferred to the Antifraud/Forensic Accounting portion of the FVS Web site.  This was done in an effort to consolidate information that related to Antifraud and Forensic Accounting.  We hope our members are happy with the consolidation of this information. 


 

Forensic Accounting Procedures in the Audit Process
FVS Section Member

This document provides background information on forensic accounting procedures used in the audit process, and contains sections on: (1) Studies and Surveys on Fraud; (2) A Historical Look at the Audit as it Relates to Fraud; (3) Defining the Practice of Forensic Accounting; (4) The Seven Investigative Techniques; and (5) AICPA Competency Self-Assessment Tool (CAT): Fraud Prevention, Detection, and Investigation Model. Learn More>>
Managing the Business Risk of Fraud
This guide was developed collectively by the AICPA, Institute of Internal Auditors, and the Association of Certified Fraud Examiners discussing "Managing the Business Risk of Fraud."  Learn More>>
Sources of Information on Fraud
FVS Section Member
This document was compiled to provide a list of authoritative and nonauthoritative references to practitioners engaged to provide investigative or litigation support services (collectively, "Forensic Accounting Services"). Learn More>>