The Role of the Certified Fraud Examiner
Fraud examinations usually commence on the basis of sufficient predication. Predication is the totality of circumstances that would lead a reasonable professionally trained and prudent individual to believe a fraud has occurred, is occurring, and/or will occur. Each fraud examination begins with the premise that all cases will end in litigation. Certified Fraud Examiners resolve these allegations by obtaining evidence in a legal manner that support or refute the allegation of fraud.
The responsibilities of Certified Fraud Examiners are to:
✓ Help resolve allegations of fraud, from inception to disposition
✓ Obtain evidence
✓ Take statements
✓ Write reports of Fraud Examination
✓ Testify to Findings
✓ Assist in Fraud Detection and Prevention
Certified Fraud Examiners are particularly trained to:
✓ Conduct Interviews
✓ Analyse Documents which includes:
⇢ Examining Fraudulent Documents
⇢ Forensic Document Examinations
⇢ Handling Documents as Physical Evidence
⇢ Recognising Phoney Documents
⇢ Forgery
⇢ Counterfeit Printed Documents
⇢ Fingerprints
✓ Access Information from Other Sources
✓ Conduct Data Analysis
✓ Report Findings
Certified Fraud Examiners are also trained in:
✓ The Law Related to Fraud
✓ Individual Rights
✓ The Civil Justice System
✓ The Criminal Justice System
✓ Evidence
✓ Testifying as a Witness
Contact AMCS for:
✔ Fraud Prevention and Detection Advisory Services
✔ Fraud Investigation ( Fraud Examination ) Services
✔ Independent Review and Monitoring Of An Entity’s Systems
✔ Inspection of Assets
✔ Inventory Counts and Inspection
✔ Cash Counts and Point Of Sale Reconciliations
✔ Investment Securities Counts and Inspections
✔ Trade Payables or Supplier Reconciliations
✔ Trade Receivables Reconciliation
✔ General Ledger Account Reconciliation
✔ Jamaica Tax Return Reviews
Contact AMCS Jamaica Limited