Fraud Investigation and Forensic Accounting in the Real World

Cover
Half Title
Title Page
Copyright Page
Contents
Introduction
Acknowledgments
PART I: Fraud in the Real World
	Chapter 1: What Are You Up Against? A Bigger Problem than Most People Realize!
		Section I: Invisible Criminals
			The Invisible Criminal
			The Fraud Function
		Section II: Crimes
		Section III: The Impact of Crime on Your Organization
		Summary
		Exercises
		Chapter Summary/Key Takeaways
		Notes
	Chapter 2: An Ounce of Prevention
		Section I: How to Identify, Codify, and Prioritize Risks
			Pulling It All Together
		Section II: How to Gather and Evaluate Critical Data to Create an Early Warning Fraud Detection System
			Benchmark from External
			Dashboard
		Exercises
		Chapter Summary/Key Takeaways
		Notes
PART II: Forensic Accounting Investigations
	Chapter 3: The Ounce of Prevention Didn’t Work; Now What?
		Section I: The Things You Should and Should Not Do When You Learn of Possible Irregularity or Crime
		Section II: How to Make Sure You Do Not Become One of the Victims of the Crime (i.e. Internal Auditors Are Often Punished for Not Reacting Correctly to a Suspected Crime)
		Section III: Creating an Effective Investigation and Resolution Strategy (The Key Is to Begin with the End in Mind)
		Exercises
		Chapter Summary/Key Takeaways
	Chapter 4: Conducting an Effective Preliminary Investigation
		Section I: Is It More Likely than Not That Something Happened?
		Section II: What Is the Actual Problem and How Will We Resolve It?
		Section III: Determining Whether Other Related Problems Exist
		Exercises
		Chapter Summary/Key Takeaways
		Notes
	Chapter 5: Beginning the Investigation
		Section I: Putting the Investigation Team Together
		Section II: Dividing Responsibilities
		Section III: Getting the Team Appropriate Access
		Exercises
		Chapter Summary/Key Takeaways
	Chapter 6: Legal Issues
		Section I: Working with Lawyers
		Section II: Laws and Rules Related to Accessing Third Party Information
			What about the EU?
				What is Personal Data under GDPR?
			What about the Banks?
		Section III: Laws and Rules Related to Accessing Documents
		Section IV: Laws and Rules Related to Accessing Witnesses
		Exercises
		Chapter Summary/Key Takeaways
		Notes
	Chapter 7: Gathering Information and Evidence
		Section I: Preventing the Intentional or, More Often, Unintentional Destruction of Evidence
		Section II: The Best Evidence Rule and How to Select Which Evidence to Gather
		Section III: Properly Preserving and Collecting Electronic Evidence
		Section IV: Properly Preserving and Collecting Non-Electronic Evidence
		Exercises
		Chapter Summary/Key Takeaways
		Notes
	Chapter 8: Interviewing Witnesses
		Section I: The Science and Art of Conducting Witness Interviews
			What Science Tells Us about Witness Interviews
			What the Law Tells Us about Witness Interviews
			The Art of Witness Interviews
			How I Conduct Witness Interviews
		Section II: Preparation for the Interview
		Section III: Conducting the Interview
		Section IV: Memorializing the Interview
		Section V: Writing the Interview Report
		Exercises
		Chapter Summary/Key Takeaways
		Notes
	Chapter 9: Conducting a Forensic Analysis of the Evidence
		Section I: Framing the Questions That Must Be Answered with the Evidence
		Section II: Creating a Forensic Analysis Workplan
		Section III: Creating Effective Work Paper Systems to Support Findings and Conclusions
		Section IV: Analytical Tools Commonly Used in Fraud Investigation
		Section V: Using Data Science in Fraud Investigation and Forensic Accounting
		Exercises
		Chapter Summary/Key Takeaways
		Notes
	Chapter 10: Documenting Findings, Forming Conclusions, and Writing the Investigation Report
		Section I: Types of Reports
		Section II: What the Investigation Report Must Accomplish
		Section III: The Elements of a Good Investigation Report
		Section IV: Fact and Computation Checking
		Exercises
		Chapter Summary/Key Takeaways
		Note
	Chapter 11: Quantification of Economic Damages
		Section I: Game Theory and Settlement
		Section II: Determining the Proper Measure of Economic Damages
		Section III: Proper Techniques for Measuring Economic Damages
		Section IV: Business Valuation Techniques Used in Measuring Economic Damages
			Why Issued
			Example: Economic Damages
			Example: Valuation Report
		Exercises
		Chapter Summary/Key Takeaways
		Notes
	Chapter 12: Presenting Findings and Conclusions Internally
		Section I: To Management
		Section II: To Audit or Other Board Committees
		Exercises
		Chapter Summary/Key Takeaways
	Chapter 13: Presenting Findings and Conclusions to Law Enforcement
		Section I: Factors to Consider in Deciding to Go to Law Enforcement
		Section II: Sharing Findings, Conclusions, and Evidence with Law Enforcement
		Exercises
		Chapter Summary/Key Takeaways
		Notes
	Chapter 14: Presenting Evidence at Trial
		Section I: The Judicial Process Generally
			Facts and Data Considered by the Witness
			Exhibits Used to Summarize Facts or Data
		Section II: Fact Witness Testimony
		Section III: Expert Witness Testimony
		Section IV: Rules of Civil Procedure Generally
		Section V: The Chess Game
		Exercises
		Chapter Summary/Key Takeaways
		Notes
Index