Anatomy of a Fraud Investigation

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John Wiley & Sons, Dec 23, 2009 - Business & Economics - 224 pages
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A one-of-a-kind resource walking you through one complete fraud investigation, from the original tip to conviction in court

Anatomy of a Fraud Investigation is an engrossing read and a valuable resource for fraud investigators, auditors, or anyone who suspects fraud may be occuring in their organizations and is unsure as to how to act. It details all phases of a fraud investigation from the first suspicion of fraud to the final judgment in court, through the eyes of a forensic accountant.

In each phase, the author provides insights based on his twenty-two years as a forensic accountant from where to sit at the table when you bring the suspected fraudster in for questioning, to how you protect the key sources of information that the suspect will try to destroy once he or she realizes they are under investigation.

  • 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 light potential risks

A fascinating, insider look at a fraud investigation, Anatomy of a Fraud Investigation helps you better understand fraud detection, investigation, and prevention-from the inside out.

 

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Contents

From Detection to Prosecution CHAPTER 1 FIRST INDICATIONS THEYRE DOING WHAT?
1
From Detection to Prosecution CHAPTER 2 THE IMPORTANCE OF PLANNING MAXIMIZING DESIRED OUTCOMES
11
From Detection to Prosecution CHAPTER 3 COLLECTING THE EVIDENCE AKA THE RAID
25
From Detection to Prosecution CHAPTER 4 REVIEWING THE EVIDENCE THE DAY AFTER
45
From Detection to Prosecution CHAPTER 5 ELECTRONIC EVIDENCE CONSIDERATIONS COMPUTERS FILES AND COMMUNICATIONS
57
From Detection to Prosecution CHAPTER 6 INTERVIEWING RESPONDING TO TEARS
69
From Detection to Prosecution CHAPTER 7 IMPORTANCE OF DOCUMENTATION KEEPING TRACK OF THINGS
87
From Detection to Prosecution CHAPTER 8 FURTHER INVESTIGATIVE MEASURES OBTAINING MORE EVIDENCE
101
From Detection to Prosecution CHAPTER 11 CONFRONTING THE SUSPECT I DIDNT DO ANYTHING WRONG
147
From Detection to Prosecution CHAPTER 12 DOCUMENTING THE INVESTIGATION YOUR WRITTEN REPORT
159
From Detection to Prosecution CHAPTER 13 WORKING TOWARD A RESOLUTION I DONT WANT TO GO TO PRISON
167
From Detection to Prosecution CHAPTER 14 CASE CLOSED
177
From Detection to Prosecution EPILOGUE DO YOU WANT TO KNOW THE OUTCOME?
181
From Detection to Prosecution NOTES
185
From Detection to Prosecution ABOUT THE AUTHOR
187
From Detection to Prosecution INDEX
189

From Detection to Prosecution CHAPTER 9 TRACKING DOWN LEADS THE PLOT THICKENS
119
From Detection to Prosecution CHAPTER 10 DRAWING CONCLUSIONS WHAT DOES IT ALL SHOW?
131

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About the author (2009)

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.

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