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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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Prev
Previous Chapter
Cover
Next
Next Chapter
Frontmatter
Table of Contents
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
Guide
Cover
Table of Contents
Begin Reading
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