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....
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| Main Authors: | , |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Hoboken, NJ :
John & Wiley Sons,
2017.
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| Series: | Wiley corporate F&A
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| Subjects: | |
| Online Access: |
Full text (Emmanuel users only) |
Table of Contents:
- Cover; Title Page; Copyright; Contents; Foreword; Preface; Overview of the Serial Fraud Cases (A Family of Fraudsters); Fraudulent Financial Statements; Check Fraud, Debit Card Fraud, Cash Larceny; Fraudulent Edits/Adjusting Journal Entries to Cash Receipts; Excel Pivot Analyzes and Summarizes a Huge Amount of Data; Tracing Excel Pivot Red Flags Back to Source Documents and Documenting the Flow of Money; Chapter 1: Case 1: Fraudulent Financial Statements; 1-1 Larsen Convenience Store: Using Analytical Procedures in Detecting Financial Statement Fraud; Learning Objective; Introduction.
- BackgroundSummary Requirements; Accuracy Certifications and Potential False Statements; When Contacting Law Enforcement, Do Not Forget the IRS Criminal Investigation Division (CID); 1-2 How to Perform a Horizontal, Vertical, and Ratio Analysis; Learning Objective; Introduction; Steps in Performing a Horizontal and Vertical Analysis; 1-3 Exercises-Fraudulent Financial Statements (Larsen Convenience Store); Exercise 1: Individual Assignment; Exercise 2: Individual Assignment; Exercise 3: Group Assignment-Writing Report and Associated Schedules; 1-4 Exercise Templates.
- Larsen Convenience Store-Exercise #1Larsen Convenience Store-Exercise #2; 1-5 Review Questions-Fraudulent Financial Statements (Larsen Convenience Store); Chapter 2: Case 2: Check Fraud, Debit Card Fraud, Cash Larceny; 2-1 Anderson Internal Medicine: Preparing a Bank Reconciliation and Spreading/Analyzing Transactions on Monthly Statements from Financial Institutions; Learning Objective; Introduction; Background; Notes; Summary Requirements; Look Closer at Repeating Debit Card Transactions at Big Box Stores and Chain Grocery Stores; 2-2 How to Perform a Bank Reconciliation; Learning Objective.
- IntroductionSteps in Performing a Bank Reconciliation; 2-3 How to Read Checks and Decode Debit Card Transactions; Learning Objective; Introduction; How to Read a Canceled Check; Signatures and Endorsements; How to Decode a Debit Card Transaction; 2-4 How to Spread and Analyze Check and Debit Card Transactions; Learning Objective; Introduction; Steps in Spreading and Analyzing Check and Debit Card Transactions; 2-5 Exercises-Check Fraud, Debit Card Fraud, and Cash Larceny (Anderson Internal Medicine); Exercise 1: Individual Assignment; Exercise 2: Individual Assignment.
- Exercise 3: Group Assignment-Writing Report and Associated Schedules2-6 Exercise Templates; Anderson Internal Medicine-Exercise #1; Anderson Internal Medicine-Exercise #2; 2-7 Review Questions-Check Fraud, Debit Card Fraud, and Cash Larceny (Anderson Internal Medicine); Chapter 3: Case 3: Fraudulent Edits/Adjusting Journal Entries; 3-1 Anderson Internal Medicine (Edits/AJEs): Vouching from a Schedule to Source Documents; Learning Objective; Introduction; Background; Summary Requirements; 3-2 How to Vouch/Trace between a Source Document and an Accounting Ledger, Journal, or Activity Log.