Critical thinking paper

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. Read the following pdf document:

net/38910098-Six-basic-steps-for-investigating-allegations-of-fraud-and-misconduct.html”>https://docplayer.net/38910098-Six-basic-steps-for-investigating-allegations-of-fraud-and-misconduct.html "Six Basic Steps for Investigating Allegations of Fraud and Misconduct. Then answer a few of the following questions and explore some of your own thoughts and ideas in a substantive, original post.

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· 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.

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