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by Clark A. Beecken, William H. Beecken
Fraud Examination Casebook with Documents
Cover
Title Page
Copyright
Foreword
Memberships
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
1-2 How to Perform a Horizontal, Vertical, and Ratio Analysis
1-3 Exercises—Fraudulent Financial Statements (Larsen Convenience Store)
1-4 Exercise Templates
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
2-2 How to Perform a Bank Reconciliation
2-3 How to Read Checks and Decode Debit Card Transactions
2-4 How to Spread and Analyze Check and Debit Card Transactions
2-5 Exercises—Check Fraud, Debit Card Fraud, and Cash Larceny (Anderson Internal Medicine)
2-6 Exercise Templates
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/AJE): Vouching from a Schedule to Source Documents
3-2 How to Vouch/Trace between a Source Document and an Accounting Ledger, Journal, or Activity Log
3-3 Exercise—Fraudulent Edits (or AJE) (Anderson Internal Medicine)
3-4 Exercise Template
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
4-2 How to Use Excel Pivot to Analyze and Summarize Data
4-3 Exercises—Using Data Analytics (Anderson Internal Medicine)
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
5-2 How to Write Wording to Subpoena Documents, Information, and/or Objects
5-3 Exercise—Anderson Internal Medicine and Larsen Convenience Store (Conspiracy and Loan Fraud)
Chapter 6: Reports, Schedules, and Audiovisuals
6-1 Writing a Fraud Examination Report
6-2 Formatting Schedules for Inclusion with Reports
6-3 How to Simplify the Complex with Audiovisuals
Chapter 7: Documents
7-1 Case 1: Fraudulent Financial Statements (Larsen Convenience Store)
7-2 Case 2: Check Fraud, Debit Card Fraud, Cash Larceny (Anderson Internal Medicine)
7-3 Case 3: Fraudulent Edits/Adjusted Journal Entries [Anderson Internal Medicine (Edits/AJEs)]
7-4 Case 4: Using Data Analytics: Analyzing and Summarizing Data with Excel Pivot [Anderson Internal Medicine (Excel Pivot)]
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)]
About the Authors
About the Website
Index
End User License Agreement
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Index
accountant
adjusted balance
adjusting journal entry (AJE)
anomaly
asset misappropriation
Anderson Internal Medicine
Association of Certified Fraud Examiners (ACFE)
audit
audit reports
audit trail
audited
auditing
auditor
auditory
Bank of Lawrenceville
bank reconciliation
bank statement(s)
canceled check(s)
cash disbursements journal
cash receipts
cash receipts journal
certification
Certified Fraud Examiners (CFE)
Certified Handwriting Expert
Certified Public Accountant (CPA)
check(s)
checking account
check amount
checkbook
check fraud
check date
check kite (kiting)
check number(s)
check routing symbol
checking account
convicted
court
courtroom
check fraud
cleanse (scrub)
conspiracy
credit card
Cressey
data analytics
debit (ATM) cards
debit card fraud
debit card disbursements (transactions)
decode debit card transactions
deposit tickets
deposits
edit function
endorsements
examination under oath (EUO)
Excel Pivot
expert witness
federal
Federal Law Enforcement Training Center
financial institutions
forensic accounting
forensic auditor
fraudulent accounting transactions
fraudulent edits
fraudulent entries
fraud examination report
fraudulent financial statements
fraudulent payment
function statements
general ledger
guilt or innocence
guilty
Greg (Gregory) Larsen
gross receipts
horizontal and vertical analysis
internal controls
irregular endorsements
irregular maker signatures
IRS Criminal Investigation Division
judge
juror
larceny
Larsen Convenience Store
lapping
loan fraud
money laundering
nested IF statements
nested conditional formulas
non-check
material irregularities
material misstatement (omission)
net income
NSF checks (charges)
outstanding checks
paychecks
payee
payroll fraud
PivotTable
predication
proof of loss
prosecute
racketeering
read checks
red flag
scaling functions
Small Business Administration (SBA)
segregation of duties
Sharptop Bank
spread
spreading/analyzing
spreadsheet
subpoena
sworn statement in proof of loss
Tonya Larsen
trial
trial balance
trial-ready
trace
transaction dates
unaudited
vouch
Waleska Bank
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