Investigative Auditing & Fraud Detection

Fraud and misconduct rarely appear as clear, isolated events. They often emerge through unusual transactions, conflicting explanations, control overrides, hidden relationships, or patterns that initially appear insignificant. Internal audit professionals therefore need more than awareness of common fraud schemes; they need a disciplined way to recognize warning signs, determine when concerns require investigation, and develop reliable conclusions from financial, operational, documentary, and behavioral evidence.
 

Boost Consulting & Training offers this course to develop practical investigative auditing capability from the first indication of suspicious activity through evidence-based reporting. Participants learn to assess fraud exposure, recognize red flags, plan investigations, examine transactions and relationships, preserve and evaluate evidence, conduct investigative interviews, test competing explanations, and develop defensible findings while maintaining professional objectivity and confidentiality.
 

The main concept of this course is to transform fraud indicators and suspicious activity into structured investigative work that establishes what happened, how it happened, and what the available evidence can reliably support.

• Recognize fraud indicators and suspicious patterns across business activities.
• Assess fraud exposure and determine when further investigation is warranted.
• Develop a structured plan for an investigative audit.
• Collect, preserve, and organize relevant documentary and digital evidence.
• Analyze transactions, relationships, and behavioral indicators for potential irregularities.
• Conduct investigative interviews and evaluate conflicting explanations.
• Build evidence-based findings while avoiding unsupported assumptions.
• Communicate investigation results and identify improvements that reduce future fraud exposure.