Fraud Investigation Reports In Practice

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Fraud Investigation Reports in Practice

Petter Gottschalk
Fraud Investigation Reports in Practice Book PDF

Author : Petter Gottschalk
Publisher : Taylor & Francis
Page : 220 pages
File Size : 42,7 Mb
Release : 2022-10-19
Category : Business & Economics
ISBN : 9781000737684

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Fraud Investigation Reports in Practice by Petter Gottschalk Pdf

Investigation reports are written by fraud examiners after completion of internal reviews in client organizations when there was suspicion of financial wrongdoing. Fraud examiners are expected to answer questions regarding what happened, when it happened, how it happened, and why. This book presents a number of case studies of investigation reports by fraud examiners, offering a framework for studying the report as well as insights into convenience of fraud. The case studies, including KPMG and PwC, focus on two important subjects. First, convenience themes are identified for each case. Themes derive from the theory of convenience, where fraud is a result of financial motives, organizational opportunities, and personal willingness for deviant behaviors. Second, review maturity is identified for each case. Review maturity derives from a stages-of-growth model, where the investigation is assigned a level of maturity based on explicit criteria. The book provides useful insights towards approaching fraud examinations to enable better understanding of the rational explanations for corporate fraud. The book is framed from the perspective of private policing, which contextualizes how investigation reports are examined. This book is a valuable resource for scholars and upper-level students researching and studying auditing and investigation work in the corporate and public sectors. Business and management as well as criminal justice scholars and students will learn from the case studies how to frame a white-collar crime incident by application of convenience theory and how to evaluate a completed internal investigation by fraud examiners.

Fraud Investigation

Petter Gottschalk
Fraud Investigation Book PDF

Author : Petter Gottschalk
Publisher : Unknown
Page : 0 pages
File Size : 41,6 Mb
Release : 2018
Category : Criminal investigation
ISBN : 0815352565

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Fraud Investigation by Petter Gottschalk Pdf

This book describes the process of conducting private internal investigations by fraud examiners and presents a number of reports from the USA, Sweden and Norway. It evaluates a number of internal investigation reports to reflect on the practice of fraud examinations. Empirical studies provide a basis to reflect theoretically on practice improvements for fraud examiners. Rather than presenting normative recommendations based on ideal or stereotype situations so often found in existing books, it develops guidelines based on empirical study of current practice. Similarly, it presents strategies for successful internal investigations of white-collar crime by fraud examiners.

The Privatization of Fraud Investigation

Petter Gottschalk
The Privatization of Fraud Investigation Book PDF

Author : Petter Gottschalk
Publisher : Routledge
Page : 242 pages
File Size : 45,9 Mb
Release : 2019-09-19
Category : Business & Economics
ISBN : 9781000701265

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The Privatization of Fraud Investigation by Petter Gottschalk Pdf

This book discusses privatization of law enforcement in relation to suspected corporate crime and recommends guidelines for successful fraud examinations. There is a growing business for global auditing and local law firms to conduct internal investigations at client organizations when there is suspicion of white-collar misconduct and crime. This book reflects on the work by these private fraud examiners in terms of an evaluation of their investigation reports. The book brings an original theoretical and methodological approach to investigations of white-collar crime. It develops the theory of convenience as an explanation for motive, opportunity, and willingness to commit and conceal white-collar crime. This theory is then related to the case studies. Structured in such a way as to allow the reader to use the text as a nonsequential reference source or guide to a set of connected issues, the book illustrates the practice of privatization by cases and presents guidelines for successful fraud examination. As an investigation can lead to conviction and incarceration, this privatization of crime investigation feeds into the larger issue of privatization of policing. The work will be a valuable resource for students, academics, and practitioners working in the areas of Criminal Justice, Corporate Law, and Business.

Data Sleuth

Leah Wietholter
Data Sleuth Book PDF

Author : Leah Wietholter
Publisher : John Wiley & Sons
Page : 292 pages
File Size : 53,5 Mb
Release : 2022-04-08
Category : Business & Economics
ISBN : 9781119834397

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Data Sleuth by Leah Wietholter Pdf

Straightforward, practical guidance for working fraud examiners and forensic accountants In Data Sleuth: Using Data in Forensic Accounting Engagements and Fraud Investigations, certified fraud examiner, former FBI support employee, private investigator, and certified public accountant Leah Wietholter delivers a step-by-step guide to financial investigation that can be applied to almost any forensic accounting use-case. The book emphasizes the use of best evidence as you work through problem-solving data analysis techniques that address the common challenge of imperfect and incomplete information. The accomplished author bridges the gap between modern fraud investigation theory and practical applications and processes necessary for working practitioners. She also provides: Access to a complimentary website with supplementary resources, including a Fraud Detection Worksheet and case planning template Strategies for systematically applying the Data Sleuth® framework to streamline and grow your practice Methods and techniques to improve the quality of your work product Data Sleuth is an indispensable, hands-on resource for practicing and aspiring fraud examiners and investigators, accountants, and auditors. It’s a one-of-a-kind book that puts a practical blueprint to effective financial investigation in the palm of your hand.

Investigation Reports

Petter Gottschalk
Investigation Reports Book PDF

Author : Petter Gottschalk
Publisher : Edward Elgar Publishing
Page : 208 pages
File Size : 53,6 Mb
Release : 2021-07-28
Category : Electronic
ISBN : 1800886012

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Investigation Reports by Petter Gottschalk Pdf

This insightful and provocative book presents two frameworks to structure findings in, and to assess the maturity of, a fraud investigation. Emerging from convenience theory, the book considers professional investigations to illustrate possible lessons that can be drawn out of fraud examinations. Petter Gottschalk presents the structural model, which identifies convenience themes in terms of motive, opportunity and willingness, and the stage model, which assesses the maturity of completed reviews. Through empirical observations, the book illustrates key insights from investigation reports in a range of key cases, including Widecard banking in Germany and Hurtigruten Cruises in Norway. Drawing together perspectives from criminology, sociology, psychology, management and organizational behaviour, this book is crucial reading for business school students and researchers, particularly those focusing on corporate crime. Its practical insights will also benefit fraud examiners and private investigators in both public and private organizations.

Fraud Examination Casebook with Documents

William H. Beecken,Clark A. Beecken
Fraud Examination Casebook with Documents Book PDF

Author : William H. Beecken,Clark A. Beecken
Publisher : John Wiley & Sons
Page : 260 pages
File Size : 41,7 Mb
Release : 2017-04-24
Category : Business & Economics
ISBN : 9781119349990

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Fraud Examination Casebook with Documents by William H. Beecken,Clark A. Beecken Pdf

A practical advantage for entry-level fraud examiners with start-to-finish casework Fraud Examination Casebook with Documents provides critical practice for students and new CPAs; criminal and insurance investigators; and attorneys seeking additional guidance on real-world fraud investigation. With five cases that include over 100 pages of documentation, this guide helps you put your conceptual knowledge to work as you conduct full-length Fraud Examinations from predication through report. Short instructional narratives guide you through tools like horizontal and vertical analysis, report writing, and other important tasks, while Excel templates streamline the process and kick start your investigation. Multiple-choice questions help you gauge your understanding and practical mastery, while expert guidance throughout prompts you to draw on your existing knowledge and apply it to casework. With a focus on asset misappropriation and financial statement fraud, these cases provide highly relevant experience for real-world practice. Learning concept isn't always enough to do the job effectively; "knowing" is different from "applying,” yet few practical resources exist for new and aspiring fraud examiners—until now. This book provides the much-needed practice that helps examiners polish their skills, with expert guidance every step of the way. Conduct actual Fraud Examinations Perform horizontal and vertical analyses Review checks and decode debit card transactions Examine adjustments to electronic records Perform simple forensic data analytics Vouch to/from documentation Write complete Fraud Examination reports Prepare court-ready schedules and audio-visuals As you work your way through the cases, you'll develop the skills and instinct experienced examiners rely upon every day. You'll hone your analytical edge and master the essentials of report writing, leaving you fully equipped to conduct a thorough investigation and deliver your findings clearly, comprehensively, and authoritatively. Fraud Examination Casebook with Documents is a vital resource for students and new fraud examiners seeking a practical advantage in real-world skills.

A Guide to Forensic Accounting Investigation

Steven L. Skalak,Thomas W. Golden,Mona M. Clayton,Jessica S. Pill
A Guide to Forensic Accounting Investigation Book PDF

Author : Steven L. Skalak,Thomas W. Golden,Mona M. Clayton,Jessica S. Pill
Publisher : John Wiley & Sons
Page : 648 pages
File Size : 51,9 Mb
Release : 2015-12-28
Category : Business & Economics
ISBN : 9781118017715

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A Guide to Forensic Accounting Investigation by Steven L. Skalak,Thomas W. Golden,Mona M. Clayton,Jessica S. Pill Pdf

Recent catastrophic business failures have caused some to rethinkthe value of the audit, with many demanding that auditors take moreresponsibility for fraud detection. This book provides forensicaccounting specialists?experts in uncovering fraud?with newcoverage on the latest PCAOB Auditing Standards, the ForeignCorrupt Practices Act, options fraud, as well as fraud in China andits implications. Auditors are equipped with the necessarypractical aids, case examples, and skills for identifyingsituations that call for extended fraud detection procedures.

Investigation Reports

Petter Gottschalk
Investigation Reports Book PDF

Author : Petter Gottschalk
Publisher : Unknown
Page : 224 pages
File Size : 43,7 Mb
Release : 2021
Category : Electronic books
ISBN : 1800886020

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Investigation Reports by Petter Gottschalk Pdf

"This insightful and provocative book presents two frameworks to structure findings in, and to assess the maturity of, a fraud investigation. Emerging from convenience theory, the book considers professional investigations to illustrate possible lessons that can be drawn out of fraud examinations. Petter Gottschalk presents the structural model, which identifies convenience themes in terms of motive, opportunity and willingness, and the stage model, which assesses the maturity of completed reviews. Through empirical observations, the book illustrates key insights from investigation reports in a range of key cases, including Widecard banking in Germany and Hurtigruten Cruises in Norway. Drawing together perspectives from criminology, sociology, psychology, management and organizational behaviour, this book is crucial reading for business school students and researchers, particularly those focusing on corporate crime. Its practical insights will also benefit fraud examiners and private investigators in both public and private organizations"--

White-Collar Crime and Fraud Investigation

Petter Gottschalk
White Collar Crime and Fraud Investigation Book PDF

Author : Petter Gottschalk
Publisher : Routledge
Page : 212 pages
File Size : 53,7 Mb
Release : 2021-11-18
Category : Business & Economics
ISBN : 9781000475722

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White-Collar Crime and Fraud Investigation by Petter Gottschalk Pdf

This book applies a structural model of convenience theory to suspected crime and a maturity model to investigation reports. Evidence of white-collar convenience themes in each case study is derived from internal investigation reports by fraud examiners. The study of white-collar offenders has received increased attention in recent years. This book contributes to our understanding of financial crime by privileged individuals in professional settings by identifying convenience themes for offenders. Based on the theory of convenience, the work presents a number of case studies to identify convenience in financial motive, organizational opportunity, and willingness for deviant behavior. Case studies presented are from Austria, Asia, Congo, Denmark, Germany, Norway, Sweden, and the United States. The book will be of interest to researchers and academics in Law, Criminology, Business, and Sociology. It will also provide a valuable resource for fraud examiners, defense attorneys, police investigators, and prosecutors.

Expert Fraud Investigation

Tracy L. Coenen
Expert Fraud Investigation Book PDF

Author : Tracy L. Coenen
Publisher : John Wiley & Sons
Page : 208 pages
File Size : 54,9 Mb
Release : 2009-01-23
Category : Business & Economics
ISBN : 0470447842

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Expert Fraud Investigation by Tracy L. Coenen Pdf

A fraud investigation is aimed at examining evidence to determine if a fraud occurred, how it happened, who was involved, and how much money was lost. Investigations occur in cases ranging from embezzlement, to falsification of financial statements, to suspicious insurance claims. Expert Fraud Investigation: A Step-by-Step Guide provides all the tools to conduct a fraud investigation, detailing when and how to investigate. This guide takes the professional from the point of opening an investigation, selecting a team, gathering data, and through the entire investigation process. Business executives, auditors, and security professionals will benefit from this book, and companies will find this a useful tool for fighting fraud within their own organizations.

Exposing Fraud

Ian Ross
Exposing Fraud Book PDF

Author : Ian Ross
Publisher : John Wiley & Sons
Page : 280 pages
File Size : 41,8 Mb
Release : 2015-12-02
Category : Business & Economics
ISBN : 9781118823699

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Exposing Fraud by Ian Ross Pdf

Foreword by James D. Ratley, CFE, President and CEO, Association of Certified Fraud Examiners Beyond the basics—tools for applied fraud management In Exposing Fraud: Skills, Process, and Practicalities, anti-fraud expert Ian Ross provides both ideas and practical guidelines for applying sound techniques for fraud investigation and detection and related project management. The investigative principles in this book are truly universal and can be applied anywhere in the world to deal with any of the range of fraud types prevalent in today's business environments. Topics covered include cyber fraud, the psychology of fraud, data analysis techniques, and the role of corporate and international culture in criminal behavior, among many others. Ensure an optimal outcome to fraud investigations by mastering real-world skills, from interviewing and handling evidence to conducting criminal proceedings. As technologies and fraud techniques become more complex, fraud investigation must increase in complexity as well. However, this does not mean that time-tested strategies for detecting criminals have become obsolete. Instead, it means that a hands-on approach to fraud detection and management is needed more than ever. The book does just that: Takes a unique practical approach to the business of detecting, understanding, and dealing with fraud of all types Aids in the development of key skills, including conducting investigations and managing fraud risk Covers issues related to ethically and efficiently handling impulsive and systemic fraud, plus investigating criminals who may be running multiple scams Addresses fraud from a global perspective, considering cultural and psychological factors that influence fraudsters Unlike other fraud investigation books on the market, Exposing Fraud develops the ethical and legal foundation required to apply theory and advice in real-world settings. From the simple to the complex, this book demonstrates the most effective application of anti-fraud techniques.

The New Forensics

Joe Anastasi
The New Forensics Book PDF

Author : Joe Anastasi
Publisher : John Wiley & Sons
Page : 286 pages
File Size : 55,7 Mb
Release : 2004-04-14
Category : Business & Economics
ISBN : 9780471457954

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The New Forensics by Joe Anastasi Pdf

An in-depth look at the tools, techniques, and tactics used in computer forensics The New Forensics introduces readers to the world of business forensics, using interesting vignettes, interviews, and actual crime reports. It examines recent cases in which the use of computer forensics led to evidence linking executives to fraud and covers issues such as the theft of trade secrets, the use of data mining, money laundering, and other types of theft and fraud. Author Joe Anastasi, a well-respected leader in computer and business forensics, leads the reader on a shadowy journey through top-secret government offices and real-life business investigations while covering the moral and legal issues surrounding corporate crime. Case studies, stories, and interviews help highlight important issues and move the book out of the theoretical into the realm of actual practice. Joe Anastasi (San Francisco, CA) serves as the Global Leader for Deloitte Forensics, which includes the operation of several Cybercrime Computer Forensics labs located around the world. He is a member of the High-Tech Crime Investigation Association and the Association of Certified Fraud Examiners.

Anatomy of a Fraud Investigation

Stephen Pedneault
Anatomy of a Fraud Investigation Book PDF

Author : Stephen Pedneault
Publisher : John Wiley & Sons
Page : 213 pages
File Size : 46,8 Mb
Release : 2009-12-23
Category : Business & Economics
ISBN : 9780470591147

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Anatomy of a Fraud Investigation by Stephen Pedneault Pdf

A one-of-a-kind resource walking you through one complete fraud investigation, from the original tip to conviction in court Anatomy 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 risks A 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.

The Successful Frauditor's Casebook

Peter Tickner
The Successful Frauditor s Casebook Book PDF

Author : Peter Tickner
Publisher : John Wiley & Sons
Page : 421 pages
File Size : 53,6 Mb
Release : 2012-03-05
Category : Business & Economics
ISBN : 9781119960591

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The Successful Frauditor's Casebook by Peter Tickner Pdf

Learn what works well and avoid the pitfalls in the real world of fraud detection and fraud investigation This casebook reveals how frauds and fraudsters were discovered—and delves into the investigations that followed. Each chapter covers a particular case, analyzing the factors that allowed fraud to develop and assessing the effectiveness of the detection process and the resulting fraud investigation. Importantly, the casebook examines the steps taken by organizations to recover from the cost of fraud and the damage that fraud has caused. High-profile author, Peter Tickner, is well known in auditing and investigative circles Cases of fraud, drawn from the author's direct experience as well as world-wide, are supplemented with checklists and practical guidance on fraud detection

Fraud Investigation

Sally Ramage
Fraud Investigation Book PDF

Author : Sally Ramage
Publisher : iUniverse
Page : 598 pages
File Size : 50,5 Mb
Release : 2009
Category : Law
ISBN : 9781440116452

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Fraud Investigation by Sally Ramage Pdf

This book on the criminal procedure and criminal investigation of fraud has taken two years to come to fruition. It is a comprehensive law book on the topic of criminal fraud and includes caselaw, legislation, professional practice procedures, best practices, and many scenarios. It is the most comprehensive fraud law book on sale.