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This posting addresses evidence in fraud investigations.

Identify one category of evidence accumulated during a fraud investigation, and explain what types of items are classified as such. How does the forensic accountant work with the type of evidence you selected? Identify a challenge the accountant faces in dealing with this evidence during the investigation process.

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One type of evidence collected would be internal source documents, such as internal invoices (from department to department), or internal requisitions. Any documents gathered from internal means would be classified as internal source documents, and would become a part of the classification for whichever account you are doing testing on. If you are investigating and performing testing on the supplies purchase account, internal documents to test the account include the requisitions from each department for supplies orders.

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Solution Summary

The solution provides a detailed discussion on a category of evidence accumulated during a fraud investigation, the types of items are classified as such, and how the forensic accountant works with the type of evidence selected. Challenges that the accountant faces in dealing with this evidence during the investigation process are also discussed.

This solution is written based upon extensive experience as a fraud investigator.

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