This course builds upon the knowledge gained in the AICPA courses on Common Frauds and Internal Controls for Revenue, Purchasing and Cash Receipts, and The Top Ten Fraud Schemes: How to Detect and Prevent Them, which address how numerous fraud schemes are perpetrated and how they can be prevented and detected. It provides an in-depth description of the methods used by forensic and/or investigative accountants to conduct financial fraud investigations. Topics such as public record research, evidence gathering and preservation (including electronic evidence), interviews and interrogations, and traditional and emerging analytical procedures are addressed. Relevant material from technical specialists' forensic accounting publications are incorporated into the course, including citations from the AICPA publication, The Guide to Investigating Business Fraud. Cases are provided to reinforce the material.