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Fraud Prevention, Detection Investigation Competency Model 

Published January 24, 2007

The AICPA's Fraud Competency Model is available for CPAs to assess their skills and develop a learning plan to move along the learning continuum in the practice of fraud prevention, detection, and investigation. The Fraud Prevention, Detection, and Investigation Competency Model is one of several competency models on The AICPA Competency Self-Assessment Tool (CAT) designed to:

  • Help the CPA evaluate their proficiency level in the various competencies for current or future positions
  • Allow CPAs to target specific competencies for their development
  • Suggest a variety of learning activities to develop the selected competencies

The AICPA Competency Self-Assessment Tool is available free to AICPA members.

AICPA Members: Launch CAT.




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