Techniques for Conducting Fraud and Other Employee Misconduct Investigations - OAF120


In this three-day seminar, participants will learn how to conduct investigations using systematic, logical and comprehensive steps which can be applied to a wide variety of investigations, including: code of conduct, fraud, HSE, employee malfeasance, asset misappropriation and theft, human resource complaints, management practices.

Participants will learn how to prepare an investigation work plan by applying critical thinking concepts when developing hypotheses and studying assertions. By utilizing a lecture and case study course format, participants will learn how to gather relevant evidence that introduces topics and applies them to illustrative cases. Participants will learn how to prepare an investigation work plan that identifies critical elements that need to be addressed before undertaking an investigation, including: identification of relevant parties, allegations, hypothesis development, use of experts, attorney-client privilege communication, attorney-client work product doctrine, witnesses, evidence sources, key-word searches, interviews and interrogations, and the final report.  

You will leave the seminar with a solid understanding of how to organize and conduct a fraud investigation using a proven and reliable framework to support and document conclusions reached.

NOTE: Attendees are encouraged to bring a laptop to review their companies policies in order to practice how to write an investigation plan.


Prerequisites: None
Advance Preparation: None
Learning Level: Basic         
Field: Auditing
Delivery Method: Group-Live

What you will learn

What You Will Learn 

1. What a Forensic Investigation Entails
• forensic services defined 
• types of engagements
• reasons for complaints

2. Regulatory Requirements and Why Companies Should Investigate Complaints
• reasons to investigate
• regulatory requirements
• culpability score
• SEC voluntary disclosure program
• other acts and agencies

3. Investigator’s Role and Framework 
• investigator’s role
• independence
• using the scientific experimentation method in planning
• the investigation work plan
• hypothesis development using reasoning skills
• case study

4. Attorney-Client Privilege
• understand and adhere to attorney-client privilege communication
• understand the attorney-client work doctrine 
• case study
• information for non-lawyers
• workpaper suggestions

5. How to Identify and Secure Evidence Needed to Support or Reject Claims and Assertions
• credibility of witnesses
• how to conduct key word searches
• understanding indicators

6. What Steps to Consider When Conducting Fact Finding Interviews and Interrogations
• overview of interview techniques and frameworks
• the fact-finding interview
• interview topics 
• interview planning
• interview safety

7. Understanding Interrogation Techniques Used by Law Officials
• steps involved in using the Reid Technique
• steps involved in the Wicklander-Zulawski and Associates Technique
• the P.E.A.C.E. Framework

8. Final Report Elements and How to Organize and Communicate Results
• documentation requirements
• final report contents

Further information

ACI Learning
ACI Learning
3 Days
Scheduled dates
Course type:
Amsterdam, Atlanta, GA, Bandar Seri Begawan, Boston, MA, Burlington, MA, Cape Town, Charlotte, NC, Chicago, IL, Dallas, TX, Denver, CO, Dubai, Dublin, Dublin, OH, Hong Kong, Houston, TX, Las Vegas, NV, London, Manila, New York, NY, Oman, Orlando, FL, Philadelphia, PA, San Antonio, San Diego, CA, San Francisco, CA, Seattle, WA, Singapore, Virtual Training Room Only, Washington, DC

Contact Information

ACI Learning

6855 S. Havana St.
Suite 230
80112 USA