If you’re investigating potential fraud in your organization, you need to guard against bias. Although it’s hard to eradicate all preconceptions, unchecked bias can lead to erroneous conclusions, including that an innocent employee is guilty. Be particularly careful about identity-based bias (based on gender, race, etc.) as well as favoritism that might exempt certain individuals
Fraud investigations Archives - Crawford Ellenbogen
Dec 8, 2020
Sep 10, 2020
3 steps experts follow when investigating fraud
- By Joan Ellenbogen
- Fraud
- 0 Comments
When investigating suspected fraud, forensic accountants follow three steps to build a solid case. They generally interview management to gather information about the specific suspicion, general fraud risks and internal controls in place. They also interview suspects and possible witnesses. Next, they gather physical and digital information, such as HR files and IT records. Finally,