1. Fortinet FortiOS 7.4.0 Administration Guide, Packet flow and security profiles > Life of a packet, Page 1031. The packet flow diagram and description clearly show that the dos-policy check occurs at the ingress stage, well before session setup and the application of security profiles like IPS (ipsscan).
2. Fortinet FortiOS 7.4.0 Administration Guide, Security Profiles > DoS Protection, Page 568. This section explains that DoS policies are designed to "protect the FortiGate unit from denial of service attacks" by inspecting traffic before it is processed by the CPU, confirming its early position in the packet flow.