Anatomy of a Fraud Investigation

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.

A one-of-a-kind resource walking you through one complete fraudinvestigation, from the original tip to conviction in courtAnatomy 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 considerationsproviding subtext for why decisions were made and bringing to lightpotential risksA fascinating, insider look at a fraud investigation, Anatomyof a Fraud Investigation helps you better understand frauddetection, investigation, and prevention-from the inside out.

Acknowledgments ixIntroduction xiChapter 1 First Indications (They're Doing What?) 1Chapter 2 The Importance of Planning (Maximizing Desired Outcomes) 11Chapter 3 Collecting the Evidence (a.k.a. ''The Raid'') 25Chapter 4 Reviewing the Evidence (The Day After) 45Chapter 5 Electronic Evidence Considerations (Computers, Files, and Communications) 57Chapter 6 Interviewing (Responding to Tears) 69Chapter 7 Importance of Documentation (Keeping Track of Things) 87Chapter 8 Further Investigative Measures (Obtaining More Evidence) 101Chapter 9 Tracking Down Leads (The Plot Thickens) 119Chapter 10 Drawing Conclusions (What Does It All Show?) 131Chapter 11 Confronting the Suspect (''I Didn't Do Anything Wrong'') 147Chapter 12 Documenting the Investigation (Your Written Report) 159Chapter 13 Working Toward a Resolution (''I Don't Want to Go to Prison'') 167Chapter 14 Case Closed! 177Epilogue Do You Want to Know the Outcome? 181Notes 185About the Author 187Index 189