A Primer on Integrating Open-Source Intelligence in Fraud Investigations: A Forensic Accountant’s Perspective

According to the Central Intelligence Agency (CIA), “information does not have to be secret to be valuable.” This holds true when a forensic accountant is investigating an alleged fraud scheme. Throughout the investigation, the accountant may obtain information through a variety of sources, including financial records, emails and messages through eDiscovery, statements from key witnesses, and even publicly available information through open-source intelligence….
By: J.S. Held