Requirement (b), also for 6 marks, asked candidates to explain the matters that should be discussed in a meeting with the client, in terms of planning the forensic investigation. Some answers were very satisfactory, covering a wide range of matters including the timeframe, the required output of the investigation, access to the client’s accounting systems amongst others.

Some answers however tended to simply list out the procedures that would be performed in conducting the investigation, or explain to the client’s management the controls that should have been in place to stop the fraud in the first place.

Requirement (b), also for 6 marks, asked candidates to explain the matters that should be discussed in a meeting with the client, in terms of planning the forensic investigation. Some answers were very satisfactory, covering a wide range of matters including the timeframe, the required output of the investigation, access to the client’s accounting systems amongst others.

Some answers however tended to simply list out the procedures that would be performed in conducting the investigation, or explain to the client’s management the controls that should have been in place to stop the fraud in the first place.