Accounting Q&A · Forensic Accounting · Topic 12
Practise 25 forensic accounting questions on aI, digital assets and modern fraud risks using five fictional investigation cases. Try each question before revealing the answer. Legal and reporting duties depend on the jurisdiction and engagement.
A caller uses a convincing executive voice to request a transfer
1. What should the examiner establish?
Assess possible impersonation and prevent unauthorised payment.
2. Which records should the examiner obtain?
Preserve call details and the payment request.
3. What procedure would test the issue?
Verify independently using a known channel and review approvals.
4. What alternative explanation or limitation matters?
A familiar voice is not reliable identity evidence by itself.
5. What should happen next?
Pause the transfer and escalate through incident procedures.
An AI tool flags employees as suspicious
6. What should the examiner establish?
Test whether the flags support a defined investigative question.
7. Which records should the examiner obtain?
Document source data, model version and validation records.
8. What procedure would test the issue?
Review representative flags and assess bias and false positives.
9. What alternative explanation or limitation matters?
A model score cannot establish misconduct.
10. What should happen next?
Corroborate findings independently and restrict sensitive access.
A digital asset transfer appears on a public ledger
11. What should the examiner establish?
Trace the transaction while separating address attribution from identity.
12. Which records should the examiner obtain?
Record transaction ID, timestamps and verified exchange evidence where authorised.
13. What procedure would test the issue?
Reconcile amounts and fees across records.
14. What alternative explanation or limitation matters?
A blockchain address alone may not identify its controller.
15. What should happen next?
Document attribution limits and seek lawful corroboration.
A cloud provider holds records relevant to a dispute
16. What should the examiner establish?
Preserve relevant information before routine deletion.
17. Which records should the examiner obtain?
Identify authorised custodians, retention settings and access logs.
18. What procedure would test the issue?
Obtain a documented export and validate completeness.
19. What alternative explanation or limitation matters?
An export may exclude earlier versions or deleted records.
20. What should happen next?
Record scope, provenance and gaps.
A company claims large environmental savings from new equipment
21. What should the examiner establish?
Test whether the reported change uses consistent data and boundaries.
22. Which records should the examiner obtain?
Obtain meter readings, baseline methods and site records.
23. What procedure would test the issue?
Recalculate the result and check changes in production or scope.
24. What alternative explanation or limitation matters?
An improvement in intensity can coexist with higher total use.
25. What should happen next?
Report supported results and explain material assumptions.