Fraud Examination Casebook with Documents : A Hands-On Approach.

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 -- Background -- Summary 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 #1 -- Larsen 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 -- Introduction.

Steps 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 Schedules -- 2-6 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 -- Learning Objective -- Introduction -- 3-3 Exercise-Fraudulent Edits (or AJEs) (Anderson Internal Medicine) -- Exercise 1: Individual Assignment -- 3-4 Exercise Template -- Anderson Internal Medicine (Edits/AJEs) -- Chapter 4: Case 4: Using Data Analytics: Analyzing and Summarizing Data with Excel Pivot -- 4-1 Anderson Internal Medicine (Data Analytics): Using Data Analytics-Analyzing and Summarizing Data with Excel Pivot -- Learning Objective -- Background -- Summary Requirements -- 4-2 How to Use Excel Pivot to Analyze and Summarize Data -- Learning Objective -- Introduction -- Be Careful with Data Analytics -- An Example of Excel Pivot.

How to Scrub the Data and Refresh the PivotTable -- Nested Conditional Formulas -- 4-3 Exercises-Using Data Analytics (Anderson Internal Medicine) -- Exercise 1: Excel Pivot (Checks and Debit Card Disbursements)-Individual Assignment -- Exercise 2: Excel Pivot (Deposits)-Individual Assignment -- Exercise 3: Excel Pivot (Scrubbing)-Individual Assignment -- 4-4 Review Questions-Using Data Analytics (Anderson Internal Medicine) -- Chapter 5: Case 5: Tracing Data Analytics Red Flags Back to Source Documents Using Subpoenas -- 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 -- Learning Objective -- Background -- Innocent Third Parties (Financial Institutions) -- Conspiracy -- Summary Requirements -- 5-2 How to Write Wording to Subpoena Documents, Information, and/or Objects -- Learning Objective -- Introduction -- 5-3 Exercise-Anderson Internal Medicine and Larsen Convenience Store (Conspiracy and Loan Fraud) -- Exercise 1: Individual Assignment -- Chapter 6: Reports, Schedules, and Audiovisuals -- 6-1 Writing a Fraud Examination Report -- Learning Objective -- Fraud Examination Report -- 6-2 Formatting Schedules for Inclusion with Reports -- Learning Objective -- Fraud Examination Schedules -- 6-3 How to Simplify the Complex with Audiovisuals -- Learning Objective -- Introduction -- Using the Correct Chart/Diagram/Visual Analysis -- Design Principles for Charts and Graphs -- Examples -- Chapter 7: Documents -- 7-1 Case 1: Fraudulent Financial Statements (Larsen Convenience Store) -- Recorded Interview on January 2, 2016-Gregory Larsen -- Authorization for Release of Financial Records -- Sworn Statement in Proof of Loss -- 2013 IRS Individual Tax Returns (Schedules C) -- 2014 IRS Individual Tax Returns (Schedules C).

2015 IRS Individual Tax Returns (Schedules C) -- 2014 SBA Personal Financial Statements -- 2015 SBA Personal Financial Statements -- 2016 SBA Personal Financial Statements -- Transcripts-2015 Sales and Use Taxes per Form ST-3 -- Shamrock Groceries 2015 Purchases by Month -- Georgia-Tennessee Fuel Partners 2015 Purchases by Month -- Marietta Beverage Company 2015 Purchases by Month -- Discount Tobacco Supply 2015 Purchases by Month -- Jenkins Media Services 2015 Purchases by Month -- 10-30-15 Physical Inventory -- 7-2 Case 2: Check Fraud, Debit Card Fraud, Cash Larceny (Anderson Internal Medicine) -- Bank Reconciliation-April 1, 2016-Tonya Larsen -- Bank Statement-March 2016 -- Canceled Checks (Front) -- Canceled Checks (Back) -- Deposit Tickets-March 2016 -- Cash Receipts Journal-March 2016 -- Cash Disbursements Journal-March 2016 -- 7-3 Case 3: Fraudulent Edits/Adjusting Journal Entries [Anderson Internal Medicine (Edits/AJEs)] -- Report of Interview-Jennifer Anderson, MD -- Data Extraction 203-Tonya Edits -- Deposit tickets-January through March 2016 -- 7-4 Case 4: Using Data Analytics: Analyzing and Summarizing Data with Excel Pivot [Anderson Internal Medicine (Excel Pivot)] -- Excel Spreadsheet-Anderson Bank Transactions (Sep Oct Nov Dec Jan Feb) -- 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)] -- Report of Interview-John Grayson -- Credit Application-Waleska Bank -- Waleska Bank Statement for Greg Larsen-December 2015 -- Front of Official Checks-Loan No. 15-3989 -- Back of Official Checks-Loan No. 15-3989 -- Front of Checks for Account 7011176 (Greg Larsen) -- Back of Checks for Account 7011176 (Greg Larsen).

Sample U.S. Court Subpoena to Produce Documents, Information, or Objects or to Permit Inspection of Premises in a Civil Action -- Sample U.S. Court Subpoena to Produce Documents, Information, or Objects in a Criminal Case -- Sample U.S. Court Subpoena to Testify Before a Grand Jury -- Sample U.S. Court Subpoena to Testify at a Deposition in a Criminal Case -- Sample U.S. Court Subpoena to Testify at a Hearing or Trial in a Criminal Case -- About the Authors -- About the Website -- Index -- EULA.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.