NCJ Number
66377
Date Published
Unknown
Length
14 pages
Annotation
THE OBJECTIVES AND FORMAT ARE DESCRIBED FOR A COURSE DESIGNED TO TRAIN AUDITORS IN THE ATTITUDES AND SKILLS OF INVESTIGATIVE AUDITING.
Abstract
THE SEMINAR, DEVELOPED BY THE DIVISION OF CRIME PREVENTION OF THE OHIO DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT, WAS DESIGNED FOR AUDITORS ASSIGNED INVESTIGATIVE RESPONSIBILITIES WHO HAVE HAD LITTLE OR NO LAW ENFORCEMENT TRAINING. A PRINCIPAL INTENT OF THE SEMINAR IS TO SHIFT STUDENTS' ATTITUDES FROM THOSE OF AN ADMINISTRATIVE AUDITOR TO AN INVESTIGATIVE AUDITOR. THIS INVOLVES SHIFTING EMPHASIS FROM ADMINISTRATIVE TEST CHECKS OF THE ACCURACY OF BOOKS AND RECORDS TO INDEPENDENT VERIFICATION OF BOOKS AND RECORDS WITH THIRD PARTIES AND OTHER 'TEST CHECKS,' SHIFTING THINKING FROM ADMINISTRATIVE VIOLATIONS OF PROPER BOOKKEEPING PRACTICES TO CRIMINAL VIOLATIONS OF LAW, OVERCOMING THE TENDENCY TO ACCEPT THE ACCURACY OF BOOKS AND RECORDS BECAUSE THEY ARE 'IN BALANCE,' AND DEVELOPING A MORE INQUISITIVE APPROACH TO AUDITING TECHNIQUES AND PROCEDURES. IN ADDITION TO TEACHING INVESTIGATIVE ATTITUDES TOWARD AUDITING, THE SEMINAR ALSO TRAINS STUDENTS IN THE ESSENTIAL SKILLS OF INVESTIGATIVE AUDITING. THESE INCLUDE ABILITIES TO IDENTIFY AND VERIFY INDICATORS OF CRIMINAL ACTIVITY IN BOOKS, RECORDS, AND OFFICE PROCEDURES; TO CONDUCT AN INTERROGATION AND A FINANCIAL INVESTIGATION USING NET WORTH, EXPENDITURE, AND BANK RECORDS AND METHODS; TO PREPARE, PRESERVE, AND PRESENT EVIDENCE; AND TO MAKE AN EFFECTIVE PRESENTATION AND TESTIMONY IN COURT. OF THE 38 CLASSROOM HOURS, 10 ARE USED FOR PRACTICAL EXERCISES, AND SPECIAL HOMEWORK ASSIGNMENTS ARE PROVIDED. STUDENT EVALUATIONS SHOW STRONG SUPPORT FOR THE COURSE COMPONENTS. THE COURSE FORMAT AND SCHEDULE ARE PRESENTED. ADDITIONAL READINGS ARE ALSO INCLUDED. (RCB)