Fraud Examination Casebook with Documents : A Hands-On Approach

Cover -- Title Page -- Copyright -- Contents -- 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 -- Learning Objective -- Introduction -- Background -- Summary Requirements -- Accuracy Certifications and Potential False Statements -- When Contacting Law Enforcement, Do Not Forget the IRS Criminal Investigation Division (CID) -- 1-2 How to Perform a Horizontal, Vertical, and Ratio Analysis -- Learning Objective -- Introduction -- Steps in Performing a Horizontal and Vertical Analysis -- 1-3 Exercises-Fraudulent Financial Statements (Larsen Convenience Store) -- Exercise 1: Individual Assignment -- Exercise 2: Individual Assignment -- Exercise 3: Group Assignment-Writing Report and Associated Schedules -- 1-4 Exercise Templates -- Larsen Convenience Store-Exercise #1 -- Larsen Convenience Store-Exercise #2 -- 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 -- Learning Objective -- Introduction -- Background -- Notes -- Summary Requirements -- Look Closer at Repeating Debit Card Transactions at Big Box Stores and Chain Grocery Stores -- 2-2 How to Perform a Bank Reconciliation -- Learning Objective -- Introduction