This week we have been studying fraud investigation, which centers around accounting regulatory and rule-making bodies. However, let's take a look at what the American Bar Association recommends. Download and read the following pdf document:

Six Basic Steps for Investigating Allegations of Fraud and Misconduct. https://pdf4pro.com/cdn/six-basic-steps-for-investigating-allegations-of-8fb42.pdf

Then answer a few of the following questions and explore some of your own thoughts and ideas in a substantive, original post.

• Are the suggestions in the pdf document different than other accounting organizations such as the Association of Certified Fraud Examiners or the AICPA?
• What did you learn from this article?
• Since law enforcement personnel are responsible for prosecuting crime, do you think following their guidance is the responsible approach?
• What characteristics should a fraud specialist possess? Other than becoming a CFE, what could you do to become a fraud specialist?
• What did you find interesting or surprising in the article?
• Why is an investigation plan critical in a fraud investigation?
• What is the most effective sequence of interviews? Why?
• Discuss the pros and cons of putting a subject on notice.