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Full Description
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.
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
