Data Sleuth : Using Data in Forensic Accounting Engagements and Fraud Investigations

Cover -- Title Page -- Copyright Page -- Contents -- Foreword -- Preface -- Acknowledgments -- Chapter 1 Building a Data Sleuth Team -- The First Team -- The Forensic Accountant -- Technical and Strategic -- Thorough and Efficient -- Detail-Oriented and Effective Communication -- Accounting Knowledge and Legal Knowledge -- Meeting Deadlines and Developing Business -- Forensic Accountant Problems -- The Scalability Problem -- The Strategy Problem -- The Review Problem -- The Sustainability Problem -- Data Sleuth Solutions -- The Scalability Solution -- The Strategy Solution -- The Review Solution -- The Sustainability Solution -- Notes -- Chapter 2 The Data Sleuth Process -- Engagement Types -- The Case of the Reimbursing Controller -- Data-Driven Results -- Simultaneously Managing Client Expectations and Objectivity -- The Case of the Mistaken Divorcee -- Don't Be a Hired Gun -- There Is a Middle Ground -- The Case of the Sentencing Hearing -- Professional Standards -- Professional Standards of Objectivity -- Conflicts of Interest -- Objectivity and Investigating Facts -- The Data Sleuth Process -- Client Onboarding -- The Case of the Next-Day Deposition -- Risk-Based Analysis -- Case Planning -- Key Interviews -- Open-Source Research -- The Case of the Missing Inventory -- Data Analysis -- Other Data Sources and Evidence -- Subject Interviews -- Communication of Findings -- Notes -- Chapter 3 The Data Sleuth Necessity -- Forensic Accounting Engagements versus External Financial Statement Audits -- The Evolution of Forensic Accounting -- The Case of the Cash Back Payroll Scheme -- Start with the Evidence, Not the Scheme -- The Case of the Gambling Executive Director -- Chapter 4 Data Sleuth Considerations -- Investigations Affect Real People -- The Case of the Nonexistent Inventory -- The Fraud Formula -- Staying on Task with Purpose in Mind.