A one-of-a-kind resource walking you through one complete fraud
investigation, from the original tip to conviction in court
Anatomy of a Fraud Investigation is an engrossing read
and a valuable resource for fraud investigators, auditors, or
anyone who suspects fraud may be occuring in their organizations
and is unsure as to how to act. It details all phases of a fraud
investigation from the first suspicion of fraud to the final
judgment in court, through the eyes of a forensic accountant.
In each phase, the author provides insights based on his
twenty-two years as a forensic accountant from where to sit at the
table when you bring the suspected fraudster in for questioning, to
how you protect the key sources of information that the suspect
will try to destroy once he or she realizes they are under
investigation.
* In-depth analysis of a fraud investigation
* Based on an actual investigation conducted by the author
* Each chapter contains valuable tips and key considerations,
providing subtext for why decisions were made and bringing to light
potential risks
A fascinating, insider look at a fraud investigation, Anatomy
of a Fraud Investigation helps you better understand fraud
detection, investigation, and prevention-from the inside out.
Mục lục
Acknowledgments ix
Introduction xi
Chapter 1 First Indications (They’re Doing What?) 1
Chapter 2 The Importance of Planning (Maximizing Desired Outcomes) 11
Chapter 3 Collecting the Evidence (a.k.a. ”The Raid”) 25
Chapter 4 Reviewing the Evidence (The Day After) 45
Chapter 5 Electronic Evidence Considerations (Computers, Files, and Communications) 57
Chapter 6 Interviewing (Responding to Tears) 69
Chapter 7 Importance of Documentation (Keeping Track of Things) 87
Chapter 8 Further Investigative Measures (Obtaining More Evidence) 101
Chapter 9 Tracking Down Leads (The Plot Thickens) 119
Chapter 10 Drawing Conclusions (What Does It All Show?) 131
Chapter 11 Confronting the Suspect (”I Didn’t Do Anything Wrong”) 147
Chapter 12 Documenting the Investigation (Your Written Report) 159
Chapter 13 Working Toward a Resolution (”I Don’t Want to Go to Prison”) 167
Chapter 14 Case Closed! 177
Epilogue Do You Want to Know the Outcome? 181
Notes 185
About the Author 187
Index 189
Giới thiệu về tác giả
Stephen Pedneault, CPA/CFF, CFE, is the founder and Principal of Forensic Accounting Services LLC, a CPA firm specializing in forensic accounting, employee fraud, and litigation support matters. Steve is the author of Fraud 101: Techniques and Strategies for Understanding Fraud (Wiley) and is a contributor to Fraud Casebook: Lessons from the Bad Side of Business (Wiley). He is writing his third book, Preventing and Detecting Employee Theft and Embezzlement: A Practical Guide (Wiley), due out in June 2010. Steve has also written numerous articles appearing in local and national media, and is a frequent speaker on the subjects of employee embezzlement and forensic accounting.
For more information about Stephen Pedneault, go to www.forensicaccountingservices.com.
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