This course provides an overview of evidence identification and collection during legal matters and independent investigations.Â It includes the various duties a forensic accountant can be asked to provide for a client. Also reviewed is where evidence (both paper and electronic) can be found and how it should be treated and processed.
▪ Explain the different methods used to obtain and collect evidence during discovery
▪ Describe how forensic accountants can be engaged by clients
▪ Non-testifying consultants
▪ Request for production
▪ Document identification
▪ Request for admissions
▪ Expert witnesses
▪ Explain the document custody and preservation process and how documents should be treated and retained
▪ Identify various locations where evidence can be found
▪ Describe how electronic evidence is processed in a sound manner as part of the forensic accounting process
▪ List public and private research sources that can assist during an investigation
▪ Recall evidence-related legal terminology that one might encounter during a forensic accounting assignment
Accountants and others who are considering entering the field of forensic accounting.