A fraud investigation consists of preserving evidence, reviewing documents and emails, data analytics, interviews and reporting. Preserving the chain of evidence is important so that the findings can be used in legal proceedings.
Related terms
Occupational fraudDeceptive acts carried out knowingly to obtain an unjust or illegal benefit; misappropriation of assets and fraudulent financial reporting are its main types.Forensic accountingThe use of accounting, auditing and investigative techniques to produce evidence for legal disputes and allegations of fraud.Ethics hotlineA channel through which employees and third parties can report suspected irregularities, ethical breaches or fraud, confidentially or anonymously where needed.Compliance auditAn examination of whether an organisation's activities are carried out in accordance with the relevant laws, regulations, contracts or internal rules.Compliance officerThe authorised person responsible for running the compliance programme for the prevention of money laundering and terrorist financing at an obliged entity.Compliance programmeThe full set of policies, procedures, controls, training and monitoring activities an organisation puts in place to ensure compliance with laws and internal policies.
Last updated: October 22, 2026 · This definition is for general information only.