Financial Statement Fraud Investigations: From Red Flags to Evidential Proof

Investigating financial statement fraud requires more than identifying suspicious transactions—it demands a structured approach to gathering evidence, reconstructing financial events, and building defensible findings. From initial red flags to evidential proof, investigators must assess fraud risks, evaluate material misstatements, and determine whether intentional misconduct has occurred.

This practical webinar provides a step-by-step framework for conducting financial statement fraud investigations. Participants will explore fraud risk assessment, management override of controls, forensic reconstruction of transactions, documentary evidence collection, interview planning, and techniques for developing robust, evidence-based fraud cases suitable for internal, regulatory, or legal proceedings.

Key Topics Discussed:

• Financial statement fraud risk assessment
• Identifying material misstatements and fraud indicators
• Management override of internal controls
• Forensic reconstruction of financial transactions
• Documentary evidence collection and preservation
• Planning and conducting fraud interviews
• Corroborating financial and non-financial evidence
• Investigative documentation and case management
• Preparing defensible findings and investigation reports
• Lessons from complex financial fraud investigations