Engagement scope
Definition
The defined boundaries of a fraud examination: the organisational units, time period, transaction types, and evidence sources to be examined. Scope is driven by the predication and the working hypothesis; expansion beyond those boundaries requires new predication.
Related terms
- Legal hold
- A directive from legal counsel instructing relevant people within an organisation to preserve documents, data, and physical items that may be relevant...
- Predication
- The reasonable basis that justifies opening a fraud examination. The ACFE holds that no examination should begin without adequate predication, meaning a...
- Scope creep
- The unintended expansion of a penetration test beyond the agreed boundaries, either because testers follow a vulnerability chain into an out-of-scope system...
- Spoliation
- The destruction, alteration, or concealment of evidence relevant to a legal proceeding. Spoliation can result in adverse inference instructions to a jury,...
- Working hypothesis
- A precise, falsifiable statement of the fraud scheme suspected, derived from the predication. It names the scheme type, the suspected perpetrator or...
Explained in
- Predication and Engagement Planning in Fraud ExaminationsThe defined boundaries of a fraud examination: the organisational units, time period, transaction types, and evidence sources to be examined. Scope is driven b...