Anatomy of a Fraud Investigation : From Detection to Prosecution

by Pedneault, Stephen

• ISBN13: 9780470560471
• ISBN10: 0470560479
• Edition: 1st
• Format: Hardcover
• Copyright: 2010-02-08
• Publisher: Wiley

Summary

A one-of-a-kind resource walking you through one complete fraud investigation, from the original tip to conviction in courtAnatomy of a Fraud Investigation is an engrossing read and a valuable resource for fraud investigators, auditors, or anyone who suspects fraud may be occuring in their organizations and is unsure as to how to act. It details all phases of a fraud investigation from the first suspicion of fraud to the final judgment in court, through the eyes of a forensic accountant.In each phase, the author provides insights based on his twenty-two years as a forensic accountant from where to sit at the table when you bring the suspected fraudster in for questioning, to how you protect the key sources of information that the suspect will try to destroy once he or she realizes they are under investigation. In-depth analysis of a fraud investigation Based on an actual investigation conducted by the author Each chapter contains valuable tips and key considerations, providing subtext for why decisions were made and bringing to light potential risksA fascinating, insider look at a fraud investigation, Anatomy of a Fraud Investigation helps you better understand fraud detection, investigation, and prevention-from the inside out.

Author Biography

Stephen Pedneault, CPA/CFF, CFE, is the founder and Principal of Forensic Accounting Services LLC, a CPA firm specializ-ing in forensic accounting, employee fraud, and litigation support matters. Steve is the author of Fraud 101: Techniques and Strategies for Understanding Fraud (Wiley) and is a contributor to Fraud Casebook: Lessons from the Bad Side of Business (Wiley). He is writing his third book, Preventing and Detecting Employee Theft and Embezzlement: A Practical Guide (Wiley), due out in June 2010. Steve has also written numerous articles appearing in local and national media, and is a frequent speaker on the subjects of employee embezzlement and forensic accounting.

For more information about Stephen Pedneault, go to www.forensicaccountingservices.com.

Table of Contents

Acknowledgments.

Introduction.

Chapter 1 First Indications (They're Doing What)?

Chapter 2 The Importance of Planning (Maximizing Desired Outcomes).

Chapter 3 Collecting the Evidence (a.k.a. “The Raid”).

Chapter 4 Reviewing the Evidence (The Day After).

Chapter 5 Electronic Evidence Considerations (Computers, Files, and Communications).

Chapter 6 Interviewing (Responding to Tears).

Chapter 7 Importance of Documentation (Keeping Track of Things).

Chapter 8 Further Investigative Measures (Obtaining More Evidence).

Chapter 9 Tracking Down Leads (The Plot Thickens).

Chapter 10 Drawing Conclusions (What Does It All Show)?

Chapter 11 Confronting the Suspect (He Didn’t Do Anything Wrong).

Chapter 12 Documenting the Investigation (Your Written Report).

Chapter 13 Working Towards a Resolution (I Don't Want to Go to Prison).

Chapter 14 Case Closed!

Epilogue Do You Want to Know the Outcome?

Notes.

About the Author.

Index.