What is the purpose of litigation support in CFEs' work?

• A. Assist in presenting evidence, preparing reports, and providing expert testimony in court or regulatory proceedings.
• B. Manage payroll and HR activities.
• C. Develop marketing strategies.
• D. Perform data entry for general ledgers.

Answer: (B)

Litigation support for Certified Fraud Examiners is about turning investigative findings into presentation-ready evidence for legal or regulatory actions. This means organizing and analyzing financial data, reconstructing schemes, preparing clear reports and exhibits, and sometimes providing expert testimony. The goal is to make complex fraud information understandable, admissible, and persuasive in court or before regulators. Workplace tasks like payroll/HR, marketing strategies, or routine data entry don’t address presenting evidence or testifying in proceedings, so they aren’t the focus of litigation support.