SECTION II: Fraud Schemes
by Richard Riley, Mary-Jo Kranacher
Forensic Accounting and Fraud Examination, 2nd Edition
- Cover
- Preface
- About the Authors
- SECTION I: Introduction to Forensic Accounting and Fraud Examination
- 1 Core Foundation Related to Forensic Accounting and Fraud Examination
- Module 1: What Is Fraud?
- What Is the Difference Between Fraud and Abuse?
- Module 2: What Is Forensic Accounting?
- Module 3: The Professional’s Skill Set
- Module 4: The Role of Auditing, Fraud Examination, and Forensic Accounting
- Module 5: The Basics of Fraud
- Module 6: The Investigation
- Module 7: Fraud Examination Methodology
- CRITICAL THINKING
- REVIEW QUESTIONS
- MULTIPLE CHOICE QUESTIONS
- FRAUD CASEBOOK
- BRIEF CASES
- MAJOR CASE INVESTIGATION (MCI)—JOHNSONS REAL ESTATE
- IDEA EXERCISES
- IDEA—ASSIGNMENT CHAPTER 1
- TABLEAU EXERCISES
- TABLEAU—ASSIGNMENT CHAPTER 1
- APPENDIX I Careers in Fraud Examination and Financial Forensics
- 2 Who Commits Fraud and Why: The Profile and Psychology of the Fraudster
- Module 1: Criminology, Fraud, and Forensic Accounting
- Module 2: Who Commits Fraud and Why: The Fraud Triangle
- Module 3: The Role of Personal Integrity, Capability, Gender, and the Influence of the Organization
- Module 4: The Psychology of the Fraudster, a Deeper Look: M.I.C.E., Predators, and Collusion
- Module 5: The Fraud Triangle in Court and the Meta-Model
- CRITICAL THINKING
- REVIEW QUESTIONS
- MULTIPLE CHOICE QUESTIONS
- FRAUD CASEBOOK
- BRIEF CASES
- MAJOR CASE INVESTIGATION
- IDEA EXERCISES: ASSIGNMENT 2
- TABLEAU EXERCISES: ASSIGNMENT 2
- 3 Legal, Regulatory, and Professional Environment
- Module 1: Introduction
- Module 2: The Rights of Individuals
- Module 3: Probable Cause
- Module 4: Rules of Evidence
- Module 5: Criminal Justice System
- Module 6: Civil Justice System
- Basic Accounting Principles
- Regulatory System
- The Role of Corporate Governance
- CRITICAL THINKING
- REVIEW QUESTIONS
- MULTIPLE CHOICE QUESTIONS
- FRAUD CASEBOOK
- BRIEF CASES
- MAJOR CASE INVESTIGATION
- IDEA EXERCISES: ASSIGNMENT 3
- TABLEAU EXERCISES: ASSIGNMENT 3
- 1 Core Foundation Related to Forensic Accounting and Fraud Examination
- SECTION II: Fraud Schemes
- 4 Cash Receipt Schemes and Other Asset Misappropriations
- Module 1: Skimming Schemes—Cash
- Module 2: Skimming Schemes—Receivables
- Module 3: Cash Larceny Schemes
- Module 4: Noncash Misappropriation Schemes
- Module 5: Concealing Inventory Shrinkage
- Module 6: Preventing and Detecting Noncash Thefts That Are Concealed by Fraudulent Support
- CRITICAL THINKING
- REVIEW QUESTIONS
- MULTIPLE CHOICE QUESTIONS
- FRAUD CASEBOOK
- BRIEF CASES
- MAJOR CASE INVESTIGATION
- IDEA EXERCISES: ASSIGNMENT 4
- TABLEAU EXERCISES: ASSIGNMENT 4
- 5 Cash Disbursement Schemes
- Module 1: Billing Schemes
- Module 2: Check Tampering Schemes
- Module 3: Payroll Schemes
- Module 4: Expense Reimbursement Schemes
- Module 5: Register Disbursement Schemes
- CRITICAL THINKING
- REVIEW QUESTIONS
- MULTIPLE CHOICE QUESTIONS
- FRAUD CASEBOOK
- BRIEF CASES
- MAJOR CASE INVESTIGATION
- IDEA EXERCISES: ASSIGNMENT 5
- TABLEAU EXERCISES: ASSIGNMENT 5
- 6 Corruption and the Human Factor
- Module 1: Corruption Schemes
- Module 2: Bribery
- Module 3: Foreign Corrupt Practices Act (FCPA)
- Module 4: Illegal Gratuities, Economic Extortion, and Conflicts of Interest
- Module 5: The Human Factor
- CRITICAL THINKING
- REVIEW QUESTIONS
- MULTIPLE CHOICE QUESTIONS
- FRAUD CASEBOOK
- BRIEF CASES
- MAJOR CASE INVESTIGATION
- IDEA EXERCISES: ASSIGNMENT 6
- TABLEAU EXERCISES: ASSIGNMENT 6
- 7 Financial Statement Fraud
- Module 1: Financial Reporting Fraud: Who, Why, and How
- Module 2: Accounting Principles and Fraud
- Module 3: Fraudulent Financial Statement Schemes
- The Capital Forum
- Module 4: Detection of Fraudulent Financial Statement Schemes
- Module 5: Deterrence of Financial Statement Fraud
- CRITICAL THINKING
- REVIEW QUESTIONS
- MULTIPLE CHOICE QUESTIONS
- FRAUD CASEBOOK
- BRIEF CASES
- MAJOR CASE INVESTIGATION
- IDEA EXERCISES: ASSIGNMENT 7
- TABLEAU EXERCISES: ASSIGNMENT 7
- 4 Cash Receipt Schemes and Other Asset Misappropriations
- SECTION III: Detection and Investigative Tools and Techniques
- 8 Fraud Detection: Red Flags and Targeted Risk Assessment
- The Fraud Prompt—Simple and Effective
- Module 1: Corporate Governance and Fraud
- Module 2: Fraud Detection
- Module 3: Targeted Fraud Risk Assessment
- Module 4: Targeted Fraud Risk Assessment in a Digital Environment
- CRITICAL THINKING
- REVIEW QUESTIONS
- MULTIPLE CHOICE QUESTIONS
- FRAUD CASEBOOK
- BRIEF CASES
- MAJOR CASE INVESTIGATION
- IDEA EXERCISES: ASSIGNMENT 8
- TABLEAU EXERCISES: ASSIGNMENT 8
- 9 Evidence-Based Fraud Examinations
- The Fraud Triangle and the Courts
- Module 1—Fraud Examinations: Who, What, Where, When, How, and Why
- Module 2—Evidence
- Organizing the Evidence and Documenting Work Product
- Module 3—Evidence Sources of the Act, Concealment, and Conversion
- Module 4—Evidence Sources Specific to Concealment
- Module 5—Evidence Sources Specific to Conversion
- CRITICAL THINKING
- REVIEW QUESTIONS
- MULTIPLE CHOICE QUESTIONS
- FRAUD CASEBOOK
- BRIEF CASES
- MAJOR CASE INVESTIGATION
- IDEA EXERCISES: ASSIGNMENT 9
- TABLEAU EXERCISES: ASSIGNMENT 9
- APPENDIX A Data Collection Checklist
- 10 Effective Interviewing and Interrogation
- Module 1: Introduction to Interviews and Interrogations
- Module 2: Details of the Interview and Interrogation Process
- Module 3: Five Types of Interview and Interrogation Questions
- Joe Wells’ Ten Commandments for Effective Interviews
- Module 4: Steps in the Admission-Seeking Interview (Interrogation)
- Module 5: Judging Deception
- CRITICAL THINKING
- REVIEW QUESTIONS
- MULTIPLE CHOICE QUESTIONS
- FRAUD CASEBOOK
- BRIEF CASES
- MAJOR CASE INVESTIGATION
- IDEA EXERCISES: ASSIGNMENT 10
- TABLEAU EXERCISES: ASSIGNMENT 10
- APPENDIX Comprehensive Guidelines: Information Collected in Interviews
- 11 Using Information Technology for Fraud Examination and Financial Forensics
- Module 1: The Digital Environment
- Module 2: Digital Evidence
- Module 3: Detection and Examination in a Digital Environment
- Module 4: Graphics and Graphics Software
- Module 5: Case Management Software
- CRITICAL THINKING
- REVIEW QUESTIONS
- MULTIPLE CHOICE QUESTIONS
- FRAUD CASEBOOK
- BRIEF CASES
- MAJOR CASE INVESTIGATION
- IDEA EXERCISES: ASSIGNMENT 11
- TABLEAU EXERCISES: ASSIGNMENT 11
- 8 Fraud Detection: Red Flags and Targeted Risk Assessment
- SECTION IV: Advanced Topics in Forensic Accounting and Fraud Examination
- 12 Complex Frauds and Financial Crimes
- Former Congressman Pleads Guilty to Helping Charitable Entity with Ties to Terrorist Organization
- Module 1: The Predator versus the Situational Fraudster
- Module 2: Collusion among Multiple Individuals, Organizations, or Jurisdictions
- Module 3: Dismantling Organizations using Asset Forfeiture and Seizure
- Module 4: Schemes and Illegal Acts Associated with Complex Frauds and Financial Crimes
- Module 5: The U.S. Banking System
- Module 6: Tools and Techniques for Moving Money
- Module 7: Other Complex Frauds and Financial Crimes
- CRITICAL THINKING
- REVIEW QUESTIONS
- MULTIPLE CHOICE QUESTIONS
- FRAUD CASEBOOK
- BRIEF CASES
- MAJOR CASE INVESTIGATION
- IDEA EXERCISES: ASSIGNMENT 12
- TABLEAU EXERCISES: ASSIGNMENT 12
- 13 Cybercrime: Fraud in a Digital World
- Module 1: The Digital Environment
- Module 2: Frauds and Other Threats in the Digital World
- Module 3: Cyber Fraud
- Module 4: Complex Frauds and Financial Crimes in Cyberspace
- Module 5: Reporting Cybercrime
- CRITICAL THINKING
- REVIEW QUESTIONS
- MULTIPLE CHOICE QUESTIONS
- FRAUD CASEBOOK
- BRIEF CASES
- MAJOR CASE INVESTIGATION
- IDEA EXERCISES: ASSIGNMENT 13
- TABLEAU EXERCISES: ASSIGNMENT 13
- 14 Antifraud and Compliance Efforts: Ethics, Prevention, and Deterrence
- 12 Complex Frauds and Financial Crimes
- SECTION V: Litigation Advisory Services and Remediation
- 15 Consulting, Litigation Support, and Expert Witnessing: Damages, Valuations, and Other Engagements
- Module 1: Consulting, Litigation Support, and Expert Witnessing
- Module 2: Commercial Damages
- Module 3: Valuations
- Module 4: Personal Injury, Wrongful Death, and Survival Actions
- CRITICAL THINKING
- REVIEW QUESTIONS
- MULTIPLE CHOICE QUESTIONS
- FRAUD CASEBOOK
- BRIEF CASES
- MAJOR CASE INVESTIGATION
- IDEA EXERCISES: ASSIGNMENT 15
- TABLEAU EXERCISES: ASSIGNMENT 15
- 16 Remediation and Litigation Advisory Services
- Module 1: Introduction to Remediation
- Module 2: Recovery of Money and Other Assets
- Module 3: Support for Criminal and Civil Court Actions
- Module 4: Restructure the Internal Control Environment
- CRITICAL THINKING
- REVIEW QUESTIONS
- MULTIPLE CHOICE QUESTIONS
- FRAUD CASEBOOK
- MAJOR CASE INVESTIGATION
- IDEA EXERCISES: ASSIGNMENT 16
- TABLEAU EXERCISES: ASSIGNMENT 16
- Appendix A Fraud/Financial Crimes Report
- Appendix B Commercial Damages/Lost Profits Report
- Appendix C Valuation Report
- Appendix D Forensic Economics (Personal Injury) Report
- 15 Consulting, Litigation Support, and Expert Witnessing: Damages, Valuations, and Other Engagements
- Glossary
- Index
- End User License Agreement
SECTION II
Fraud Schemes
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