A good fraud examiner should have a combination of skills and qualities, including:
- Strong analytical skills: Fraud examiners must be able to analyze large amounts of financial data and identify irregularities and anomalies that may indicate fraud.
- Attention to detail: Fraud examiners need to be meticulous and detail-oriented in their work, as small errors or omissions in financial records can have significant consequences.
- Communication skills: Fraud examiners must be able to effectively communicate their findings to others, including law enforcement agencies, legal teams, and senior management.
- Objectivity: Fraud examiners must be able to maintain objectivity and impartiality throughout the investigation process.
- Professional integrity: Fraud examiners must possess high ethical standards and a commitment to professional integrity, as they may be called upon to provide expert witness testimony in legal proceedings.
- Technical proficiency: Fraud examiners should have a good understanding of accounting principles, financial statement analysis, and relevant computer software and databases.
- Adaptability: Fraud examiners must be able to adapt to new circumstances and shifting priorities as the investigation progresses.
- Problem-solving skills: Fraud examiners must be able to identify and analyze problems, determine the root cause of the issue, and develop effective solutions.
Overall, a good fraud examiner is someone who has the technical skills, attention to detail, and analytical abilities needed to effectively identify and investigate financial fraud. Additionally, they should possess strong interpersonal and communication skills, be able to work independently or as part of a team, and have a commitment to upholding the highest ethical standards.