Investigating Fraud Takes Courage: How Do You Get It?

Following is one small excerpt of the notes I took the last two days at the ACFE's "Conducting Internal Investigations" conference held in Atlanta. The presenter, who did a super job, was Allen F. Brown, CFE, CPA.

To investigate fraud, you must have...

1. The authority to do what you need to do;

2. The support of those above you;

3. The necessary skills;

4. COURAGE (Fraud work can get ugly/nasty).

    How do you get the courage to be an effective fraud investigator?

    ...have 1, 2, and 3, above!