{"product_id":"fraud-examination-casebook-with-documents-9781119349990","title":"Fraud Examination Casebook with Documents","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cb\u003eA practical advantage for entry-level fraud examiners with start-to-finish casework\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eFraud Examination Casebook with Documents\u003c\/i\u003e 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\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003c\/p\u003e\u003cp\u003eForeword ix\u003c\/p\u003e \u003cp\u003ePreface xi\u003c\/p\u003e \u003cp\u003e\u003cb\u003eOverview of the Serial Fraud Cases (A Family of Fraudsters) 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFraudulent Financial Statements 2\u003c\/p\u003e \u003cp\u003eCheck Fraud, Debit Card Fraud, Cash Larceny 2\u003c\/p\u003e \u003cp\u003eFraudulent Edits\/Adjusting Journal Entries to Cash Receipts 3\u003c\/p\u003e \u003cp\u003eExcel Pivot Analyzes and Summarizes a Huge Amount of Data 3\u003c\/p\u003e \u003cp\u003eTracing Excel Pivot Red Flags Back to Source Documents and Documenting the Flow of Money 3\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1: Case 1: Fraudulent Financial Statements 5\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e1-1 Larsen Convenience Store: Using Analytical Procedures in Detecting Financial Statement Fraud 5\u003c\/p\u003e \u003cp\u003e1-2 How to Perform a Horizontal, Vertical, and Ratio Analysis 13\u003c\/p\u003e \u003cp\u003e1-3 Exercises—Fraudulent Financial Statements (Larsen Convenience Store) 19\u003c\/p\u003e \u003cp\u003e1-4 Exercise Templates 22\u003c\/p\u003e \u003cp\u003e1-5 Review Questions—Fraudulent Financial Statements (Larsen Convenience Store) 26\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2: Case 2: Check Fraud, Debit Card Fraud, Cash Larceny 29\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e2-1 Anderson Internal Medicine: Preparing a Bank Reconciliation and Spreading\/Analyzing Transactions on Monthly Statements from Financial Institutions 29\u003c\/p\u003e \u003cp\u003e2-2 How to Perform a Bank Reconciliation 35\u003c\/p\u003e \u003cp\u003e2-3 How to Read Checks and Decode Debit Card Transactions 38\u003c\/p\u003e \u003cp\u003e2-4 How to Spread and Analyze Check and Debit Card Transactions 41\u003c\/p\u003e \u003cp\u003e2-5 Exercises—Check Fraud, Debit Card Fraud, and Cash Larceny (Anderson Internal Medicine) 45\u003c\/p\u003e \u003cp\u003e2-6 Exercise Templates 48\u003c\/p\u003e \u003cp\u003e2-7 Review Questions—Check Fraud, Debit Card Fraud, and Cash Larceny (Anderson Internal Medicine) 50\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3: Case 3: Fraudulent Edits\/Adjusting Journal Entries 53\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e3-1 Anderson Internal Medicine (Edits\/AJEs): Vouching from a Schedule to Source Documents 53\u003c\/p\u003e \u003cp\u003e3-2 How to Vouch\/Trace between a Source Document and an Accounting Ledger, Journal, or Activity Log 56\u003c\/p\u003e \u003cp\u003e3-3 Exercise—Fraudulent Edits (or AJEs) (Anderson Internal Medicine) 57\u003c\/p\u003e \u003cp\u003e3-4 Exercise Template 58\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4: Case 4: Using Data Analytics: Analyzing and Summarizing Data with Excel Pivot 61\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e4-1 Anderson Internal Medicine (Data Analytics): Using Data Analytics—Analyzing and Summarizing Data with Excel Pivot 61\u003c\/p\u003e \u003cp\u003e4-2 How to Use Excel Pivot to Analyze and Summarize Data 65\u003c\/p\u003e \u003cp\u003e4-3 Exercises—Using Data Analytics (Anderson Internal Medicine) 77\u003c\/p\u003e \u003cp\u003e4-4 Review Questions—Using Data Analytics (Anderson Internal Medicine) 81\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5: Case 5: Tracing Data Analytics Red Flags Back to Source Documents Using Subpoenas 85\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e5-1 Anderson Internal Medicine and Larsen Convenience Store (Conspiracy and Loan Fraud): Trace Transactions Discovered during Data Analytics Back to Source Documents Using Subpoenas 85\u003c\/p\u003e \u003cp\u003e5-2 How to Write Wording to Subpoena Documents, Information, and\/or Objects 89\u003c\/p\u003e \u003cp\u003e5-3 Exercise—Anderson Internal Medicine and Larsen Convenience Store (Conspiracy and Loan Fraud) 91\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6: Reports, Schedules, and Audiovisuals 93\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e6-1 Writing a Fraud Examination Report 93\u003c\/p\u003e \u003cp\u003e6-2 Formatting Schedules for Inclusion with Reports 100\u003c\/p\u003e \u003cp\u003e6-3 How to Simplify the Complex with Audiovisuals 104\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7: Documents 115\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e7-1 Case 1: Fraudulent Financial Statements (Larsen Convenience Store) 115\u003c\/p\u003e \u003cp\u003eRecorded Interview on January 2, 2016—Gregory Larsen 115\u003c\/p\u003e \u003cp\u003eAuthorization for Release of Financial Records 117\u003c\/p\u003e \u003cp\u003eSworn Statement in Proof of Loss 118\u003c\/p\u003e \u003cp\u003e2013 IRS Individual Tax Returns (Schedules C) 121\u003c\/p\u003e \u003cp\u003e2014 IRS Individual Tax Returns (Schedules C) 127\u003c\/p\u003e \u003cp\u003e2015 IRS Individual Tax Returns (Schedules C) 133\u003c\/p\u003e \u003cp\u003e2014 SBA Personal Financial Statements 138\u003c\/p\u003e \u003cp\u003e2015 SBA Personal Financial Statements 141\u003c\/p\u003e \u003cp\u003e2016 SBA Personal Financial Statements 144\u003c\/p\u003e \u003cp\u003eTranscripts—2015 Sales and Use Taxes per Form ST-3 147\u003c\/p\u003e \u003cp\u003eShamrock Groceries 2015 Purchases by Month 148\u003c\/p\u003e \u003cp\u003eGeorgia-Tennessee Fuel Partners 2015 Purchases by Month 149\u003c\/p\u003e \u003cp\u003eMarietta Beverage Company 2015 Purchases by Month 150\u003c\/p\u003e \u003cp\u003eDiscount Tobacco Supply 2015 Purchases by Month 151\u003c\/p\u003e \u003cp\u003eJenkins Media Services 2015 Purchases by Month 152\u003c\/p\u003e \u003cp\u003e10-30-15 Physical Inventory 153\u003c\/p\u003e \u003cp\u003e7-2 Case 2: Check Fraud, Debit Card Fraud, Cash Larceny (Anderson Internal Medicine) 155\u003c\/p\u003e \u003cp\u003eBank Reconciliation—April 1, 2016—Tonya Larsen 155\u003c\/p\u003e \u003cp\u003eBank Statement—March 2016 156\u003c\/p\u003e \u003cp\u003eCanceled Checks (Front \u0026amp; Back) 158\u003c\/p\u003e \u003cp\u003eDeposit Tickets—March 2016 168\u003c\/p\u003e \u003cp\u003eCash Receipts Journal—March 2016 173\u003c\/p\u003e \u003cp\u003eCash Disbursements Journal—March 2016 176\u003c\/p\u003e \u003cp\u003e7-3 Case 3: Fraudulent Edits\/Adjusting Journal Entries [Anderson Internal Medicine (Edits\/AJEs)] 179\u003c\/p\u003e \u003cp\u003eReport of Interview—Jennifer Anderson, MD 179\u003c\/p\u003e \u003cp\u003eData Extraction 203—Tonya Edits 181\u003c\/p\u003e \u003cp\u003eDeposit tickets—January through March 2016 184\u003c\/p\u003e \u003cp\u003e7-4 Case 4: Using Data Analytics: Analyzing and Summarizing Data with Excel Pivot [Anderson Internal Medicine (Excel Pivot)] 194\u003c\/p\u003e \u003cp\u003eExcel Spreadsheet—Anderson Bank Transactions (Sep Oct Nov Dec Jan Feb) 194\u003c\/p\u003e \u003cp\u003e7-5 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\u003c\/p\u003e \u003cp\u003eReport of Interview—John Grayson 210\u003c\/p\u003e \u003cp\u003eCredit Application—Waleska Bank 211\u003c\/p\u003e \u003cp\u003eWaleska Bank Statement for Greg Larsen—December 2015 213\u003c\/p\u003e \u003cp\u003eFront of Official Checks—Loan No. 15-3989 215\u003c\/p\u003e \u003cp\u003eBack of Official Checks—Loan No. 16-3989 216\u003c\/p\u003e \u003cp\u003eFront of Checks for Account 7011176 (Greg Larsen) 217\u003c\/p\u003e \u003cp\u003eBack of Checks for Account 7011176 (Greg Larsen) 218\u003c\/p\u003e \u003cp\u003eSample U.S. Court Subpoena to Produce Documents, Information, or Objects or to Permit Inspection of Premises in a Civil Action 221\u003c\/p\u003e \u003cp\u003eSample U.S. Court Subpoena to Produce Documents, Information, or Objects in a Criminal Case 223\u003c\/p\u003e \u003cp\u003eSample U.S. Court Subpoena to Testify Before a Grand Jury 225\u003c\/p\u003e \u003cp\u003eSample U.S. Court Subpoena to Testify at a Deposition in a Criminal Case 227\u003c\/p\u003e \u003cp\u003eSample U.S. Court Subpoena to Testify at a Hearing or Trial in a Criminal Case 229\u003c\/p\u003e \u003cp\u003eAbout the Authors 231\u003c\/p\u003e \u003cp\u003eAbout the Website 233\u003c\/p\u003e \u003cp\u003eIndex 235\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49407036522839,"sku":"9781119349990","price":31.2,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781119349990.jpg?v=1730497956","url":"https:\/\/bookcurl.com\/products\/fraud-examination-casebook-with-documents-9781119349990","provider":"Book Curl","version":"1.0","type":"link"}