Fraud examination casebook with documents : a hands-on approach

Content: 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 BackgroundSummary 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 #1Larsen 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 IntroductionSteps 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 Schedules2-6 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