The current fraud environment is changing in multiple ways. The way CPAs conduct engagements to detect fraud has been shaped by the changing global and technological environment. Additionally, both superior and county court rules are changing the way attorneys are preparing their cases to defend a client or prove innocence. The joining of attorneys in the fraud detection process has created the need to enhance CPA oversight in preparing fraud schedules and visuals.

• Evaluate the fraud schedules and visuals presented in the case and discuss their usefulness in the event of an appeal or the discovery of additional evidence.
• Support your rationale and provide examples.