Pedneault Anatomy of a Fraud Investigation

From Detection to Prosecution
1. Auflage 2010
ISBN: 978-0-470-59112-3
Verlag: John Wiley & Sons
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 208 Seiten, E-Book

A one-of-a-kind resource walking you through one complete fraudinvestigation, from the original tip to conviction in court
Anatomy of a Fraud Investigation is an engrossing readand a valuable resource for fraud investigators, auditors, oranyone who suspects fraud may be occuring in their organizationsand is unsure as to how to act. It details all phases of a fraudinvestigation from the first suspicion of fraud to the finaljudgment in court, through the eyes of a forensic accountant.
In each phase, the author provides insights based on histwenty-two years as a forensic accountant from where to sit at thetable when you bring the suspected fraudster in for questioning, tohow you protect the key sources of information that the suspectwill try to destroy once he or she realizes they are underinvestigation.
* 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 lightpotential risks
A fascinating, insider look at a fraud investigation, Anatomyof a Fraud Investigation helps you better understand frauddetection, investigation, and prevention-from the inside out.

Autoren/Hrsg.

Pedneault, Stephen

Inhaltsverzeichnis

Acknowledgments.
Introduction.
Chapter 1 First Indications (They're Doing What)?
Chapter 2 The Importance of Planning (Maximizing DesiredOutcomes).
Chapter 3 Collecting the Evidence (a.k.a. "TheRaid").
Chapter 4 Reviewing the Evidence (The Day After).
Chapter 5 Electronic Evidence Considerations (Computers,Files, and Communications).
Chapter 6 Interviewing (Responding to Tears).
Chapter 7 Importance of Documentation (Keeping Track ofThings).
Chapter 8 Further Investigative Measures (Obtaining MoreEvidence).
Chapter 9 Tracking Down Leads (The Plot Thickens).
Chapter 10 Drawing Conclusions (What Does It AllShow)?
Chapter 11 Confronting the Suspect (He Didn't DoAnything Wrong).
Chapter 12 Documenting the Investigation (Your WrittenReport).
Chapter 13 Working Towards a Resolution (I Don't Want to Goto Prison).
Chapter 14 Case Closed!
Epilogue Do You Want to Know the Outcome?
Notes.
About the Author.
Index.

Über Autor(innen)

Stephen Pedneault, CPA/CFF, CFE, is the founder and Principal of Forensic Accounting Services LLC, a CPA firm specializ-ing 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.