Fraud examination casebook with documents : a hands-on approach / William H. Beecken, Clark A. Beecken.

Format:

Book

Author/Creator:

Beecken, William H., 1949- author.

Beecken, Clark A., 1985- author.

Series:

Wiley Online Library ebooks.

THEi Wiley ebooks.

THEi Wiley ebooks

Language:

English

Subjects (All):

Fraud investigation.

Forensic accounting.

Commercial crimes.

Fraud--Prevention.

Fraud.

Physical Description:

1 online resource (238 pages)

Edition:

1st ed.

Place of Publication:

Hoboken, New Jersey : Wiley, 2017.

System Details:

Access using campus network via VPN at home (THEi Users Only).

Summary:

"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 a 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"-- Provided by publisher.

Contents:

Overview of the serial fraud cases (A family of fraudsters)

Case 1: Fraudulent financial statements

Case 2: Check fraud, debit card fraud, cash larceny

Case 3: Fraudulent edits/adjusting journal entries

Case 4: Using data analytics: analyzing and summarizing data with Excel pivot

Case 5: Tracing data analytics red flags back to source documents using subpoenas

Reports, schedules, and audiovisuals.

Notes:

Includes index.

Description based on print version record.

ISBN:

9781119349952

1119349958

9781119349907

1119349907

9781119349877

1119349877

OCLC:

981765003