Information Gathering, Preservation of Evidence, and Analysis

Evidence gathering, preservation, and analysis in forensic engagements

Evidence gathering, including collection, preservation, and retention is often where new forensic practitioners begin their foray into forensic services while seasoned practitioners focus on interpreting, analyzing, and synthesizing the evidence. Regardless of your role, your forensic work relies on gathering adequate, reliable evidence. You’ll learn about the major aspects of evidence gathering, including:

• Evidence-gathering techniques
• Evidence preservation and retention
• Technology tools

Breaking down the specificities of evidence gathering

Evidence gathering and analysis can vary based on the engagement facts and types of available evidence. You’ll do a deep dive into evidence gathering and analysis for forensic engagements, covering topics such as:

• Forensic practitioner’s role in evidence discovery
• Considerations related to interviewing, observations, public information, and ESI
• Common approaches to quantitative and qualitative analysis

Achieving your goals

You’ll take steps toward augmenting your professional knowledge and expanding your service offerings by:

• Understanding the evidence-gathering processes for forensic services engagements
• Building your knowledge in a burgeoning subspecialty within the accounting profession
• Earning CPE credit to maintain licensure
• Working toward your CFF® credential to expand your service offerings

Who Will Benefit

• Members of the AICPA who are interested in earning the Certified in Financial Forensics (CFF®) credential.
• Professionals in the broader accounting, managerial, legal, and international business industries with an interest in forensic and fraud risk management services.

Key Topics

• Evidence-gathering techniques
• Preservation and retention of evidence
• Quantitative and qualitative analysis
• Interviewing
• Discovery
• Observations
• Technology tools

Learning Outcomes

• Identify the unique characteristics of information gathering in forensic engagements.
• Identify the forensic accountant’s role in discovery, and common discovery tools and processes in forensic engagements.
• Identify the importance of interviewing as an evidence-gathering technique and the potential legal issues relating to interviews in forensic engagements.
• Identify the types of observational and open-source evidence that can be gathered by practitioners.
• Determine effective strategies to collect evidence through observation and open-source research.
• Determine the forensic practitioner’s role in collecting, preserving, and retaining evidence, including meeting legal requirements.
• Identify best practices, potential pitfalls, and strategies for evidence collection, preservation, custody, and retention activities.
• Determine the appropriate thematic, qualitative, and quantitative approaches for specific types of forensic engagements.
• Determine strategies to successfully incorporate technology into forensic engagements.