{"product_id":"data-sleuth-9781119834380","title":"Data Sleuth","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eStraightforward, practical guidance for working fraud examiners and forensic accountants In Data Sleuth: Using Data in Forensic Accounting Engagements and Fraud Investigations, certified fraud examiner, former FBI support employee, private investigator, and certified public accountant Leah Wietholter delivers a step-by-step guide to financial investigation that can be applied to almost any forensic accounting use-case. The book emphasizes the use of best evidence as you work through problem-solving data analysis techniques that address the common challenge of imperfect and incomplete information. The accomplished author bridges the gap between modern fraud investigation theory and practical applications and processes necessary for working practitioners. She also provides: Access to a complimentary website with supplementary resources, including a Fraud Detection Worksheet and case planning templateStrategies for systematically applying the Data Sleuth framework to streamline and grow your practiceMethods and techniques to improve the quality of your work productData Sleuth is an indispensable, hands-on resource for practicing and aspiring fraud examiners and investigators, accountants, and auditors. It's a one-of-a-kind book that puts a practical blueprint to effective financial investigation in the palm of your hand.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eForeword xi\u003c\/p\u003e \u003cp\u003ePreface xv\u003c\/p\u003e \u003cp\u003eAcknowledgments xix\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1: Building a Data Sleuth Team 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe First Team 2\u003c\/p\u003e \u003cp\u003eThe Forensic Accountant 4\u003c\/p\u003e \u003cp\u003eTechnical and Strategic 4\u003c\/p\u003e \u003cp\u003eThorough and Efficient 5\u003c\/p\u003e \u003cp\u003eDetail-Oriented and Effective Communication 6\u003c\/p\u003e \u003cp\u003eAccounting Knowledge and Legal Knowledge 7\u003c\/p\u003e \u003cp\u003eMeeting Deadlines and Developing Business 8\u003c\/p\u003e \u003cp\u003eForensic Accountant Problems 8\u003c\/p\u003e \u003cp\u003eThe Scalability Problem 9\u003c\/p\u003e \u003cp\u003eThe Strategy Problem 10\u003c\/p\u003e \u003cp\u003eThe Review Problem 12\u003c\/p\u003e \u003cp\u003eThe Sustainability Problem 13\u003c\/p\u003e \u003cp\u003eData Sleuth Solutions 14\u003c\/p\u003e \u003cp\u003eThe Scalability Solution 14\u003c\/p\u003e \u003cp\u003eThe Strategy Solution 16\u003c\/p\u003e \u003cp\u003eThe Review Solution 18\u003c\/p\u003e \u003cp\u003eThe Sustainability Solution 18\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2: The Data Sleuth Process 21\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eEngagement Types 21\u003c\/p\u003e \u003cp\u003eSimultaneously Managing Client Expectations and Objectivity 25\u003c\/p\u003e \u003cp\u003eProfessional Standards 28\u003c\/p\u003e \u003cp\u003eThe Data Sleuth Process 30\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3: The Data Sleuth Necessity 41\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eForensic Accounting Engagements versus External Financial Statement Audits 42\u003c\/p\u003e \u003cp\u003eThe Evolution of Forensic Accounting 44\u003c\/p\u003e \u003cp\u003eThe Case of the Cash Back Payroll Scheme 45\u003c\/p\u003e \u003cp\u003eStart with the Evidence, Not the Scheme 47\u003c\/p\u003e \u003cp\u003eThe Case of the Gambling Executive Director 48\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4: Data Sleuth Considerations 53\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInvestigations Affect Real People 54\u003c\/p\u003e \u003cp\u003eThe Case of the Nonexistent Inventory 55\u003c\/p\u003e \u003cp\u003eThe Fraud Formula 58\u003c\/p\u003e \u003cp\u003eStaying on Task with Purpose in Mind 59\u003c\/p\u003e \u003cp\u003eThe Investigation Decision Tree for a Data Sleuth 60\u003c\/p\u003e \u003cp\u003eRecovery Avenues 63\u003c\/p\u003e \u003cp\u003eThe Case of the Man Cave 66\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5: Client Communication and Involvement 71\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Case of the Initial Client Meeting 72\u003c\/p\u003e \u003cp\u003eClient Expectations 75\u003c\/p\u003e \u003cp\u003eData Procurement 77\u003c\/p\u003e \u003cp\u003eClient Involvement During an Investigation 78\u003c\/p\u003e \u003cp\u003eOngoing Client Communication 81\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6: The Data Sleuth Case Plan 83\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Data Sleuth Process 83\u003c\/p\u003e \u003cp\u003eThe Client’s Investigation Priorities 86\u003c\/p\u003e \u003cp\u003eEvaluate the Subject’s Access through Risk-Based Analysis 86\u003c\/p\u003e \u003cp\u003eData Sleuth Analysis Framework 88\u003c\/p\u003e \u003cp\u003eFrom Conceptual Venn Diagram to Comparative Data Analysis 96\u003c\/p\u003e \u003cp\u003eThe Data Analysis Plan 97\u003c\/p\u003e \u003cp\u003eData and Information Gathering 99\u003c\/p\u003e \u003cp\u003eCommunication of the Case Plan 101\u003c\/p\u003e \u003cp\u003eThe Case of the Duplicate Payroll – Conclusion 102\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7: Risk-Based Analysis 105\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Case of the Puzzling Entries 106\u003c\/p\u003e \u003cp\u003eRisk Focus in Audits versus Risk Focus in Investigations 118\u003c\/p\u003e \u003cp\u003eThe Case of the Mom of the Year 118\u003c\/p\u003e \u003cp\u003eEvaluating Risk in Divorce Cases and Estate and Trust Disputes 126\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8: Data Sources and Data Processing Techniques 129\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eData Sources Explained 129\u003c\/p\u003e \u003cp\u003eQuantitative and Qualitative Data Sources 130\u003c\/p\u003e \u003cp\u003eData Sources for Quantitative Evidence 130\u003c\/p\u003e \u003cp\u003eData Sources for Qualitative Evidence 134\u003c\/p\u003e \u003cp\u003eUsing Quantitative and Qualitative Data Sources 135\u003c\/p\u003e \u003cp\u003eData Processing Techniques 136\u003c\/p\u003e \u003cp\u003eRelevant Period 136\u003c\/p\u003e \u003cp\u003eGetting Organized Before Beginning Data Processing 139\u003c\/p\u003e \u003cp\u003eConsiderations Before Processing Data 144\u003c\/p\u003e \u003cp\u003eAccount Scheduling Steps 145\u003c\/p\u003e \u003cp\u003eFormatting Account Schedules and Normalizing Payees 149\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9: Standard Data Sleuth Analyses: Comparative Analysis and Source and Use Summaries 151\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eComparative Analysis 152\u003c\/p\u003e \u003cp\u003eThe Case of the Cash Flow Fiasco 153\u003c\/p\u003e \u003cp\u003eSource and Use Summary and Analysis 156\u003c\/p\u003e \u003cp\u003eBank Account Source and Use Analysis 157\u003c\/p\u003e \u003cp\u003eCredit Card Account Source and Use Summary 164\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10: Standard Data Sleuth Analyses: Interesting Data Findings, Risk Indicator Analysis, and\u003c\/b\u003e \u003cb\u003ePayroll Analysis 169\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInteresting Data Findings 170\u003c\/p\u003e \u003cp\u003eRisk Indicator Analysis 175\u003c\/p\u003e \u003cp\u003ePayroll Analysis 180\u003c\/p\u003e \u003cp\u003eOverpayments of Payroll 189\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11: Findings, Reports, and Testimony 193\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFindings 193\u003c\/p\u003e \u003cp\u003eReports 196\u003c\/p\u003e \u003cp\u003eA Report for Criminal Charges 197\u003c\/p\u003e \u003cp\u003eReport Recommendations for Law Enforcement Referral 199\u003c\/p\u003e \u003cp\u003eAn Expert Report for Civil Litigation 200\u003c\/p\u003e \u003cp\u003eAn Expert Report for Insurance Reimbursement 201\u003c\/p\u003e \u003cp\u003eReport Organization Recommendations 202\u003c\/p\u003e \u003cp\u003eTestimony 203\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12: Practice the Data Sleuth Process 207\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eReview of the Data Sleuth Case Plan 207\u003c\/p\u003e \u003cp\u003eReview of Data Sleuth Data Processing 208\u003c\/p\u003e \u003cp\u003eReview of the Data Analysis Plan and Standard Data Sleuth Analyses 208\u003c\/p\u003e \u003cp\u003eCase Study 1: The Case of the Disappearing Business 209\u003c\/p\u003e \u003cp\u003eCase Study 2: The Case of the Sneaky CFO 213\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13: The Cases that Went Wrong 219\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Client Who Believes He Was Wronged 219\u003c\/p\u003e \u003cp\u003eThe Client Whose Decisions Affect an Investigation 225\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14: Data Sleuth Expansion 231\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eData Sleuth Empowers the Curious 232\u003c\/p\u003e \u003cp\u003eData Sleuth Divisions 234\u003c\/p\u003e \u003cp\u003ePublic Accounting Firms 235\u003c\/p\u003e \u003cp\u003eConsulting and Advisory Firms 236\u003c\/p\u003e \u003cp\u003eThe Case of the Phony Professional 237\u003c\/p\u003e \u003cp\u003eLaw Firms 239\u003c\/p\u003e \u003cp\u003eLaw Enforcement 240\u003c\/p\u003e \u003cp\u003eThe Future of Data Sleuth 240\u003c\/p\u003e \u003cp\u003eData Sleuth as Prevention 240\u003c\/p\u003e \u003cp\u003eLicenses, Credentials, and Professional Development 241\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix: Case Study Exercise Solution Recommendations 243\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCase Study 1: Exercise 1 – Solution Recommendations 243\u003c\/p\u003e \u003cp\u003eCase Study 2: Exercise 1 – Solution Recommendations 244\u003c\/p\u003e \u003cp\u003eCase Study 2: Exercise 2 – Solution Recommendations 246\u003c\/p\u003e \u003cp\u003eAbout the Author 249\u003c\/p\u003e \u003cp\u003eAbout the Website 251\u003c\/p\u003e \u003cp\u003eIndex 253\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49407166316887,"sku":"9781119834380","price":36.09,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781119834380.jpg?v=1730498403","url":"https:\/\/bookcurl.com\/products\/data-sleuth-9781119834380","provider":"Book Curl","version":"1.0","type":"link"}