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:
The authority to do what you need to do;
The support of those above you;
The necessary skills;
COURAGE (Fraud work can get ugly/nasty).
How do you get the courage to be an effective fraud investigator? Answer: Have 1, 2, and 3, above!