Fraud Examination

Q: What is the Association of Certified Fraud Examiners?

The Association of Certified Fraud Examiners (ACFE) is the world’s largest anti-fraud organization. By delivering best-in-class training, offering the CFE credential and fostering a dynamic, global community of anti-fraud professionals, the ACFE is reducing fraud and corruption worldwide.

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structured process

Successful fraud examination follows a structured process that produces reliable, legally defensible results. This includes:

Establish Predication: Confirm that credible facts or evidence indicate possible fraud before starting a formal investigation.
Gather Evidence: Collect financial records, review transactions, trace assets, and preserve digital and physical evidence.
Conduct Interviews: Interview employees, witnesses, and other individuals with relevant knowledge. Question the suspected individual after gathering supporting evidence.
Report Findings: Prepare a clear, objective report for management, legal counsel, regulators, or law enforcement. The results may support disciplinary action, civil litigation, or criminal prosecution.

On Point CPA holds Certified Fraud Examiner (CFE) credentials through the Association of Certified Fraud Examiners (ACFE), reflecting advanced fraud detection training and expertise.

“Fraud” is any activity that relies on deception to achieve a gain. Fraud becomes a crime when it is a “knowing misrepresentation of the truth or concealment of a material fact to induce another to act to his or her detriment.”

service related FAQs

Is On Point CPA, PLLC registered with the Arizona Board of Accountancy?onpoint2026-06-30T16:36:24+00:00

Is On Point CPA, PLLC registered with the Arizona Board of Accountancy?

Yes. On Point CPA, PLLC firm number is 6163.

You can search and verify it by the AZ Board of Accountancy.

What types of temporary staffing do you provide?onpoint2026-06-30T16:41:22+00:00

What types of temporary staffing do you provide?

We provide temporary accounting staffing anywhere from accountant to controller. We provide extra the bandwidth when a new project comes along such as implementing a new accounting system, audit preparation or fill in while an employee is out on extended leave.

What is internal control documentation and testing?onpoint2026-06-30T16:39:11+00:00

What is internal control documentation and testing?

Internal controls are processes and procedures implemented by an organization to ensure the integrity of financial reporting, safeguard assets, and promote operational efficiency. Every company should have internal controls.

What is the Association of Certified Fraud Examiners?onpoint2026-06-30T16:37:58+00:00

What is the Association of Certified Fraud Examiners?

The Association of Certified Fraud Examiners (ACFE) is the world’s largest anti-fraud organization. By delivering best-in-class training, offering the CFE credential and fostering a dynamic, global community of anti-fraud professionals, the ACFE is reducing fraud and corruption worldwide.

What types of services does On Point CPA provide?onpoint2026-06-30T16:42:08+00:00

What types of services does On Point CPA provide?

We are a boutique CPA firm that provides forensic accounting services, fraud examinations, internal control documentation and testing, and temporary staffing.