Fraud Examination Casebook with Documents

Fraud Examination Casebook with Documents
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Make sense of college admissions and prepare a successful application Admission Matters offers comprehensive, expert, and practical advice for parents and students to guide them through the college admissions process. From building a college list, to understanding standardized tests, to obtaining financial aid, to crafting personal statements, to making a final decision, this book guides you every step of the way with clear, sensible advice and practical tips. This new fourth edition has been completely updated to reflect the latest changes in college admissions. including new developments in standardized testing, applications, financial aid and more. Questionnaires, interactive forms, checklists, and other tools help you stay focused and organized throughout the process.. With the answers you need and a down-to-earth perspective, this book provides an invaluable resource for stressed-out students and parents everywhere. Applying to college can be competitive and complex. Admission Matters offers real-world expert advice for all students, whether you're aiming an Ivy or the state school close to home. It also includes much needed guidance for students with special circumstances, including students with disabilities, international students, and transfer students. In addition, athletes, artists and performers, and homeschoolers will find valuable guidance as they plan for and apply to college. Understand how the admissions process works and what you can and cannot control Learn how to build a strong list of good-fit colleges Craft a strong application package with a compelling personal statement Get expert advice on early admissions, financial aid, standardized testing, and much more Make a final decision that is the right one for you Whether you think you've got applying to college under control or don't even know where to begin, Admission Matters is your expert guide throughout the college admissions process.

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Beecken William H.. Fraud Examination Casebook with Documents

Foreword

Preface

Overview of the Serial Fraud Cases (A Family of Fraudsters)

FRAUDULENT FINANCIAL STATEMENTS

CHECK FRAUD, DEBIT CARD FRAUD, CASH LARCENY

FRAUDULENT EDITS/ADJUSTING JOURNAL ENTRIES TO CASH RECEIPTS

EXCEL PIVOT ANALYZES AND SUMMARIZES A HUGE AMOUNT OF DATA

TRACING EXCEL PIVOT RED FLAGS BACK TO SOURCE DOCUMENTS AND DOCUMENTING THE FLOW OF MONEY

CHAPTER 1. Case 1: Fraudulent Financial Statements

1-1 LARSEN CONVENIENCE STORE: USING ANALYTICAL PROCEDURES IN DETECTING FINANCIAL STATEMENT FRAUD

1-2 HOW TO PERFORM A HORIZONTAL, VERTICAL, AND RATIO ANALYSIS

1-3 EXERCISES – FRAUDULENT FINANCIAL STATEMENTS (LARSEN CONVENIENCE STORE)

1-4 EXERCISE TEMPLATES

1-5 REVIEW QUESTIONS – FRAUDULENT FINANCIAL STATEMENTS (LARSEN CONVENIENCE STORE)

CHAPTER 2. Case 2: Check Fraud, Debit Card Fraud, Cash Larceny

2-1 ANDERSON INTERNAL MEDICINE: PREPARING A BANK RECONCILIATION AND SPREADING/ANALYZING TRANSACTIONS ON MONTHLY STATEMENTS FROM FINANCIAL INSTITUTIONS

2-2 HOW TO PERFORM A BANK RECONCILIATION

2-3 HOW TO READ CHECKS AND DECODE DEBIT CARD TRANSACTIONS

2-4 HOW TO SPREAD AND ANALYZE CHECK AND DEBIT CARD TRANSACTIONS

2-5 EXERCISES – CHECK FRAUD, DEBIT CARD FRAUD, AND CASH LARCENY (ANDERSON INTERNAL MEDICINE)

2-6 EXERCISE TEMPLATES

2-7 REVIEW QUESTIONS – CHECK FRAUD, DEBIT CARD FRAUD, AND CASH LARCENY (ANDERSON INTERNAL MEDICINE)

CHAPTER 3. Case 3: Fraudulent Edits/Adjusting Journal Entries

3-1 ANDERSON INTERNAL MEDICINE (EDITS/AJE): VOUCHING FROM A SCHEDULE TO SOURCE DOCUMENTS

3-2 HOW TO VOUCH/TRACE BETWEEN A SOURCE DOCUMENT AND AN ACCOUNTING LEDGER, JOURNAL, OR ACTIVITY LOG

3-3 EXERCISE – FRAUDULENT EDITS (OR AJE) (ANDERSON INTERNAL MEDICINE)

3-4 EXERCISE TEMPLATE

CHAPTER 4. Case 4: Using Data Analytics: Analyzing and Summarizing Data with Excel Pivot

4-1 ANDERSON INTERNAL MEDICINE (DATA ANALYTICS): USING DATA ANALYTICS – ANALYZING AND SUMMARIZING DATA WITH EXCEL PIVOT

4-2 HOW TO USE EXCEL PIVOT TO ANALYZE AND SUMMARIZE DATA

4-3 EXERCISES – USING DATA ANALYTICS (ANDERSON INTERNAL MEDICINE)

4-4 REVIEW QUESTIONS – USING DATA ANALYTICS (ANDERSON INTERNAL MEDICINE)

CHAPTER 5. Case 5: Tracing Data Analytics Red Flags Back to Source Documents Using Subpoenas

5-1 ANDERSON INTERNAL MEDICINE AND LARSEN CONVENIENCE STORE (CONSPIRACY AND LOAN FRAUD): TRACE TRANSACTIONS DISCOVERED DURING DATA ANALYTICS BACK TO SOURCE DOCUMENTS USING SUBPOENAS

5-2 HOW TO WRITE WORDING TO SUBPOENA DOCUMENTS, INFORMATION, AND/OR OBJECTS

5-3 EXERCISE – ANDERSON INTERNAL MEDICINE AND LARSEN CONVENIENCE STORE (CONSPIRACY AND LOAN FRAUD)

CHAPTER 6. Reports, Schedules, and Audiovisuals

6-1 WRITING A FRAUD EXAMINATION REPORT

6-2 FORMATTING SCHEDULES FOR INCLUSION WITH REPORTS

6-3 HOW TO SIMPLIFY THE COMPLEX WITH AUDIOVISUALS

CHAPTER 7. Documents

7-1 CASE 1: FRAUDULENT FINANCIAL STATEMENTS (LARSEN CONVENIENCE STORE)

7-2 CASE 2: CHECK FRAUD, DEBIT CARD FRAUD, CASH LARCENY (ANDERSON INTERNAL MEDICINE)

7-3 CASE 3: FRAUDULENT EDITS/ADJUSTED JOURNAL ENTRIES [ANDERSON INTERNAL MEDICINE (EDITS/AJES)]

7-4 CASE 4: USING DATA ANALYTICS: ANALYZING AND SUMMARIZING DATA WITH EXCEL PIVOT [ANDERSON INTERNAL MEDICINE (EXCEL PIVOT)]

7-5 CASE 5: TRACING DATA ANALYTICS RED FLAGS BACK TO SOURCE DOCUMENTS USING SUBPOENAS [ANDERSON INTERNAL MEDICINE AND LARSEN CONVENIENCE (HUSBAND/WIFE LOAN FRAUD AND CONSPIRACY)]

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Fraud Examination Casebook with Documents

A Hands-on Approach

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Standing Advisory Group, Public Company Accounting Oversight Board, 2014–2016

Forensic Accounting Advisory Board, Georgia Southern University, 2015–

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