This course provides an in-depth review of the major processes that are performed in a financial fraud investigation. These processes include planning, hypothesis generation, Internet-based and other types of research, link analysis, statistical and other forms of data analysis, interviews and interrogations, and several other phases.This course furnishes accounting and other professionals with an understanding of the tasks that a financial forensic accountant and others perform during a financial fraud investigation. The relative strengths and weaknesses of the various investigative techniques are addressed. This course also provides external auditors with guidance as to when they should transition from being an auditor conducting a financial statement audit into an investigator conducting a financial fraud engagement when fraud is discovered during the financial statement audit. Auditing standards that address both management's and the external auditors' responsibility concerning fraud are presented to delineate the difference between fraud considerations during an audit of financial statements with a financial fraud investigation.