Identifying and Obtaining Evidence

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  • Location
    • Your Space
      Your Space
      Self Study - AICPA, ID 00000
  • Credits
    • 1.00
  • Credit Type(s)
    • Accounting (1.00)
  • Prerequisites
    • None

  • Vendor
    • AICPA
  • Level
    • Basic
  • Fields of Study
    • Accounting
  • Message
    • When & Where You Want

Description

This course provides an overview of evidence identification and collection during legal matters and independent investigations. It includes the various duties a forensic accountant can be asked to provide for a client.

Objectives

  • Explain the different methods used to obtain and collect evidence during discovery
  • Describe how forensic accountants can be engaged by clients
  • 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

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