18. Fraud Investigator Skills

• Think like a fraudster

• Have business owners identify weaknesses in the business process early

• Connect with everyone in the company

• Be aware that all business processes are related

• Use unpredictable and flexible audit approach

• Understand business analytics

• Perform benchmark assessment analysis

• Don't lead the auditee

• Pay attention to details

• Don't be an alarmist – communicate facts and impacts