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ACCT 4065 / 5065 - Principles of Fraud Examination

This guide covers tools and resources important for students studying fraud examination.

Evaluate Sources

Evaluate Sources 

It is important you choose and evaluate your sources carefully.

Use the CRAAP test to evaluate your sources for their quality and credibility. 

Currency
  • The timeliness of the information:
    • When was the information published? 
    • Has the information been revised or updated?
    • Is the information out-of-date for your topic?
    • Are the links functional?
Relevance 
  • The importance of the information for your needs:
    • Does the information relate to your topic or answer your question?
    • Who is the intended audience?
    • Is the information at an appropriate level?
    • Have you looked at a variety of sources before determining this is the one you will use
    • Would you feel comfortable using this source for a research paper?
Authority 
  • The source of the information:
    • Who is the author/publisher/source/sponsor?
    • Are the author's credentials or organizational affiliations given?
    • What are the author's qualifications to write on the topic?
    • Is there contact information, such as a publisher or email address?
    • Does the URL reveal anything about the author or source? 
Accuracy
  • The reliability, truthfulness, and correctness of the informational content:
    • Where does the information come from?
    • Is the information supported by evidence?
    • Has the information been reviewed or refereed?
    • Can you verify any of the information in another source or from personal knowledge?
    • Does the language or tone seem unbiased or free of emotion? 
Purpose
  • The reason the information exists:
    • What is the purpose of the information? To inform? Teach? Sell? Entertain? Persuade? 
    • Do the authors/sponsors make their intentions or purpose clear? 
    • Is the information fact? Opinion? Propaganda? Does the point of view appear objective or impartial?
    • Are there political, ideological, cultural, religious, intuitional, or personal bias? 
Evaluating Sources (Video) 

Courtesy of Western University