CiNii Books - Fraud examination casebook with documents : a hands-on approach

A practical advantage for entry-level fraud examiners with start-to-finish casework Fraud Examination Casebook with Documents provides critical practice for students and new CPAs; criminal and insurance investigators; and attorneys seeking additional guidance on real-world fraud investigation. With five cases that include over 100 pages of documentation, this guide helps you put your conceptual knowledge to work as you conduct full-length Fraud Examinations from predication through report. Short instructional narratives guide you through tools like horizontal and vertical analysis, report writing, and other important tasks, while Excel templates streamline the process and kick start your investigation. Multiple-choice questions help you gauge your understanding and practical mastery, while expert guidance throughout prompts you to draw on your existing knowledge and apply it to casework. With a focus on asset misappropriation and financial statement fraud, these cases provide highly relevant experience for real-world practice. Learning concept isn't always enough to do the job effectively; "knowing" is different from "applying," yet few practical resources exist for new and aspiring fraud examiners-until now. This book provides the much-needed practice that helps examiners polish their skills, with expert guidance every step of the way. Conduct actual Fraud Examinations Perform horizontal and vertical analyses Review checks and decode debit card transactions Examine adjustments to electronic records Perform simple forensic data analytics Vouch to/from documentation Write complete Fraud Examination reports Prepare court-ready schedules and audio-visuals As you work your way through the cases, you'll develop the skills and instinct experienced examiners rely upon every day. You'll hone your analytical edge and master the essentials of report writing, leaving you fully equipped to conduct a thorough investigation and deliver your findings clearly, comprehensively, and authoritatively. Fraud Examination Casebook with Documents is a vital resource for students and new fraud examiners seeking a practical advantage in real-world skills.

Table of Contents

Foreword ix Preface xi Overview of the Serial Fraud Cases (A Family of Fraudsters) 1 Fraudulent Financial Statements 2 Check Fraud, Debit Card Fraud, Cash Larceny 2 Fraudulent Edits/Adjusting Journal Entries to Cash Receipts 3 Excel Pivot Analyzes and Summarizes a Huge Amount of Data 3 Tracing Excel Pivot Red Flags Back to Source Documents and Documenting the Flow of Money 3 Chapter 1: Case 1: Fraudulent Financial Statements 5 1-1 Larsen Convenience Store: Using Analytical Procedures in Detecting Financial Statement Fraud 5 1-2 How to Perform a Horizontal, Vertical, and Ratio Analysis 13 1-3 Exercises-Fraudulent Financial Statements (Larsen Convenience Store) 19 1-4 Exercise Templates 22 1-5 Review Questions-Fraudulent Financial Statements (Larsen Convenience Store) 26 Chapter 2: Case 2: Check Fraud, Debit Card Fraud, Cash Larceny 29 2-1 Anderson Internal Medicine: Preparing a Bank Reconciliation and Spreading/Analyzing Transactions on Monthly Statements from Financial Institutions 29 2-2 How to Perform a Bank Reconciliation 35 2-3 How to Read Checks and Decode Debit Card Transactions 38 2-4 How to Spread and Analyze Check and Debit Card Transactions 41 2-5 Exercises-Check Fraud, Debit Card Fraud, and Cash Larceny (Anderson Internal Medicine) 45 2-6 Exercise Templates 48 2-7 Review Questions-Check Fraud, Debit Card Fraud, and Cash Larceny (Anderson Internal Medicine) 50 Chapter 3: Case 3: Fraudulent Edits/Adjusting Journal Entries 53 3-1 Anderson Internal Medicine (Edits/AJEs): Vouching from a Schedule to Source Documents 53 3-2 How to Vouch/Trace between a Source Document and an Accounting Ledger, Journal, or Activity Log 56 3-3 Exercise-Fraudulent Edits (or AJEs) (Anderson Internal Medicine) 57 3-4 Exercise Template 58 Chapter 4: Case 4: Using Data Analytics: Analyzing and Summarizing Data with Excel Pivot 61 4-1 Anderson Internal Medicine (Data Analytics): Using Data Analytics-Analyzing and Summarizing Data with Excel Pivot 61 4-2 How to Use Excel Pivot to Analyze and Summarize Data 65 4-3 Exercises-Using Data Analytics (Anderson Internal Medicine) 77 4-4 Review Questions-Using Data Analytics (Anderson Internal Medicine) 81 Chapter 5: Case 5: Tracing Data Analytics Red Flags Back to Source Documents Using Subpoenas 85 5-1 Anderson Internal Medicine and Larsen Convenience Store (Conspiracy and Loan Fraud): Trace Transactions Discovered during Data Analytics Back to Source Documents Using Subpoenas 85 5-2 How to Write Wording to Subpoena Documents, Information, and/or Objects 89 5-3 Exercise-Anderson Internal Medicine and Larsen Convenience Store (Conspiracy and Loan Fraud) 91 Chapter 6: Reports, Schedules, and Audiovisuals 93 6-1 Writing a Fraud Examination Report 93 6-2 Formatting Schedules for Inclusion with Reports 100 6-3 How to Simplify the Complex with Audiovisuals 104 Chapter 7: Documents 115 7-1 Case 1: Fraudulent Financial Statements (Larsen Convenience Store) 115 Recorded Interview on January 2, 2016-Gregory Larsen 115 Authorization for Release of Financial Records 117 Sworn Statement in Proof of Loss 118 2013 IRS Individual Tax Returns (Schedules C) 121 2014 IRS Individual Tax Returns (Schedules C) 127 2015 IRS Individual Tax Returns (Schedules C) 133 2014 SBA Personal Financial Statements 138 2015 SBA Personal Financial Statements 141 2016 SBA Personal Financial Statements 144 Transcripts-2015 Sales and Use Taxes per Form ST-3 147 Shamrock Groceries 2015 Purchases by Month 148 Georgia-Tennessee Fuel Partners 2015 Purchases by Month 149 Marietta Beverage Company 2015 Purchases by Month 150 Discount Tobacco Supply 2015 Purchases by Month 151 Jenkins Media Services 2015 Purchases by Month 152 10-30-15 Physical Inventory 153 7-2 Case 2: Check Fraud, Debit Card Fraud, Cash Larceny (Anderson Internal Medicine) 155 Bank Reconciliation-April 1, 2016-Tonya Larsen 155 Bank Statement-March 2016 156 Canceled Checks (Front & Back) 158 Deposit Tickets-March 2016 168 Cash Receipts Journal-March 2016 173 Cash Disbursements Journal-March 2016 176 7-3 Case 3: Fraudulent Edits/Adjusting Journal Entries [Anderson Internal Medicine (Edits/AJEs)] 179 Report of Interview-Jennifer Anderson, MD 179 Data Extraction 203-Tonya Edits 181 Deposit tickets-January through March 2016 184 7-4 Case 4: Using Data Analytics: Analyzing and Summarizing Data with Excel Pivot [Anderson Internal Medicine (Excel Pivot)] 194 Excel Spreadsheet-Anderson Bank Transactions (Sep Oct Nov Dec Jan Feb) 194 7-5 Case 5: Tracing Data Analytics Red Flags Back to Source Documents Using Subpoenas [Anderson Internal Medicine and Larsen Convenience (Husband/Wife Loan Fraud and Conspiracy)] 210 Report of Interview-John Grayson 210 Credit Application-Waleska Bank 211 Waleska Bank Statement for Greg Larsen-December 2015 213 Front of Official Checks-Loan No. 15-3989 215 Back of Official Checks-Loan No. 16-3989 216 Front of Checks for Account 7011176 (Greg Larsen) 217 Back of Checks for Account 7011176 (Greg Larsen) 218 Sample U.S. Court Subpoena to Produce Documents, Information, or Objects or to Permit Inspection of Premises in a Civil Action 221 Sample U.S. Court Subpoena to Produce Documents, Information, or Objects in a Criminal Case 223 Sample U.S. Court Subpoena to Testify Before a Grand Jury 225 Sample U.S. Court Subpoena to Testify at a Deposition in a Criminal Case 227 Sample U.S. Court Subpoena to Testify at a Hearing or Trial in a Criminal Case 229 About the Authors 231 About the Website 233 Index 235

by "Nielsen BookData"

Fraud examination casebook with documents : a hands-on approach

Author(s)

Bibliographic Information

Available at 4 libraries

Search this Book/Journal

Note

Description and Table of Contents

Related Books： 1-1 of 1

Details

Export