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SECTION IV: Advanced Topics in Forensic Accounting and Fraud Examination
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SECTION IV: Advanced Topics in Forensic Accounting and Fraud Examination
by Richard Riley, Mary-Jo Kranacher
Forensic Accounting and Fraud Examination, 2nd Edition
Cover
Preface
What’s New in the Second Edition
Supplements
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
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
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
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
Module 1: Ethics
Module 2: Compliance
Module 3: Fraud Deterrence
Module 4: Fraud Prevention
CRITICAL THINKING
REVIEW QUESTIONS
MULTIPLE CHOICE QUESTIONS
FRAUD CASEBOOK
BRIEF CASES
MAJOR CASE INVESTIGATION
IDEA EXERCISES: ASSIGNMENT 14
TABLEAU EXERCISES: ASSIGNMENT 14
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
Glossary
Index
End User License Agreement
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11 Using Information Technology for Fraud Examination and Financial Forensics
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12 Complex Frauds and Financial Crimes
SECTION IV
Advanced Topics in Forensic Accounting and Fraud Examination
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