《CAREERS IN FRAUD EXAMINATION》.pdfVIP

Kranacher c02.tex V1 - February 11, 2010 4:54 P.M. Page 35 CHAPTER 2 CAREERS IN FRAUD EXAMINATION AND FINANCIAL FORENSICS LEARNING OBJECTIVES After reading this chapter, you should be able to 2-1 Discuss employment trends in fraud examination and financial forensics and the reasons for these trends. 2-2 Identify employment opportunities for fraud examination and financial forensics specialists and other related professions. 2-3 Define the role of fraud examination and financial forensic skills related to management and those charged with corporate governance responsibilities. 2-4 List professional organizations that support fraud examination and financial forensics professionals and their certifications. 2-5 Discuss international opportunities in fraud examination and financial forensics. 2-6 Describe the role of education in fraud examination and financial forensics. 2-7 Explain the role of research in the fraud examination and financial forensics professions. CRITICAL THINKING EXERCISE Why are manhole covers round?1 This critical thinking exercise is often supported with visual props such as square and round pieces of plastic containers with lids. Students are encouraged to manipulate the different shaped containers to see if they can determine the answer. This critical thinking activity demonstrates the need to experience your investigative data and evidence using all of your five senses: sight, touch, hearing, taste, and smell. While we don’t do much tasting or smelling in forensic accounting, the point is an important one. To be successful, fraud professionals and forensic accountants must immerse themselv