The Association of Certified Fraud Examiners is the largest fraud-fighting organization in the world. The average business loses 5% of annual revenues due to fraud. The resources, guidelines, and ethical principles of the ACFE are all in-play when we conduct a Certified Fraud Investigation. The Certified Fraud Examination process requires a predicate of fraud suspicion or allegation, often resulting from an audit or whistleblower. The examination is comprehensive and involves a team of fraud professionals, led by a Certified Fraud Examiner. The team can be adjusted to meet the needs of the investigation yetis frequently comprised of forensic accounting experts, digital forensic experts and interview and deception experts. The finding of a Certified Fraud Examination will never offer an opinion on guilt or innocence, only the presentation of the evidence obtained, and observations made during the investigation.