Table of Contents
Introduction
Part I: Investigating Forensic Accounting 7
Chapter 1: Why the World Needs Forensic Accountants 9
Chapter 2: Steering Your Career toward Forensic Accounting 21
Chapter 3: Getting to Know the Most Common Fraud Schemes 33
Chapter 4: Forensic Accounting Minus the Fraud 51
Part II: The Anatomy of Occupational Fraud 67
Chapter 5: Cooked Books: Finding Financial Statement Fraud 69
Chapter 6: Investigating Inventory Fraud 83
Chapter 7: Examining Revenue Recognition Problems 93
Chapter 8: Studying Securities Fraud 107
Part III: It’s All in the Family: Fraud against Individuals 119
Chapter 9: Divorce with a Side of Fraud 121
Chapter 10: Protecting Estates, Trusts, and the Elderly 133
Chapter 11: Recognizing Real Estate Fraud 143
Part IV: Meeting Your Methods of Investigation 157
Chapter 12: Walking through the Investigation Process 159
Chapter 13: Tracing the Flow of Money 171
Chapter 14: Going to the Source: Obtaining Records 183
Chapter 15: Tapping into Electronic Evidence 199
Chapter 16: Who Wants to Know? Reporting on Your Findings 213
Chapter 17: Preparing for Trial: Business Litigation 227
Chapter 18: Organizing Evidence and Serving as an Expert Witness 243
Chapter 19: Peeking Inside Federal Government Fraud Cases 255
Part V: Preventing Occupational Fraud 271
Chapter 20: Helping Small Businesses Prevent Fraud 273
Chapter 21: Assisting Larger Businesses with Fraud Prevention 289
Chapter 22: Keeping Employees Honest (and Happy) 305
Chapter 23: Applying Technology to Fraud Prevention 315
Part VI: The Part of Tens 329
Chapter 24: Ten Entertaining Portrayals of Fraud 331
Chapter 25: Ten Fairly Common – and Unsuspected – Frauds 337
Chapter 26: Ten Truly Strange Fraud Stories 343
Index 353
