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• Cover
• Title Page
• Copyright
• Foreword
• Memberships
• 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
• 1-2 How to Perform a Horizontal, Vertical, and Ratio Analysis
• 1-3 Exercises—Fraudulent Financial Statements (Larsen Convenience Store)
• 1-4 Exercise Templates
• 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
• 2-2 How to Perform a Bank Reconciliation
• 2-3 How to Read Checks and Decode Debit Card Transactions
• 2-4 How to Spread and Analyze Check and Debit Card Transactions
• 2-5 Exercises—Check Fraud, Debit Card Fraud, and Cash Larceny (Anderson Internal Medicine)
• 2-6 Exercise Templates
• 2-7 Review Questions—Check Fraud, Debit Card Fraud, and Cash Larceny (Anderson Internal Medicine)
• Chapter 3: Case 3: Fraudulent Edits/Adjusting Journal Entries
• 3-1 Anderson Internal Medicine (Edits/AJE): Vouching from a Schedule to Source Documents
• 3-2 How to Vouch/Trace between a Source Document and an Accounting Ledger, Journal, or Activity Log
• 3-3 Exercise—Fraudulent Edits (or AJE) (Anderson Internal Medicine)
• 3-4 Exercise Template
• Chapter 4: Case 4: Using Data Analytics: Analyzing and Summarizing Data with Excel Pivot
• 4-1 Anderson Internal Medicine (Data Analytics): Using Data Analytics—Analyzing and Summarizing Data with Excel Pivot
• 4-2 How to Use Excel Pivot to Analyze and Summarize Data
• 4-3 Exercises—Using Data Analytics (Anderson Internal Medicine)
• 4-4 Review Questions—Using Data Analytics (Anderson Internal Medicine)
• Chapter 5: Case 5: Tracing Data Analytics Red Flags Back to Source Documents Using Subpoenas
• 5-1 Anderson Internal Medicine and Larsen Convenience Store (Conspiracy and Loan Fraud): Trace Transactions Discovered during Data Analytics Back to Source Documents Using Subpoenas
• 5-2 How to Write Wording to Subpoena Documents, Information, and/or Objects
• 5-3 Exercise—Anderson Internal Medicine and Larsen Convenience Store (Conspiracy and Loan Fraud)
• Chapter 6: Reports, Schedules, and Audiovisuals
• 6-1 Writing a Fraud Examination Report
• 6-2 Formatting Schedules for Inclusion with Reports
• 6-3 How to Simplify the Complex with Audiovisuals
• Chapter 7: Documents
• 7-1 Case 1: Fraudulent Financial Statements (Larsen Convenience Store)
• 7-2 Case 2: Check Fraud, Debit Card Fraud, Cash Larceny (Anderson Internal Medicine)
• 7-3 Case 3: Fraudulent Edits/Adjusted Journal Entries [Anderson Internal Medicine (Edits/AJEs)]
• 7-4 Case 4: Using Data Analytics: Analyzing and Summarizing Data with Excel Pivot [Anderson Internal Medicine (Excel Pivot)]
• 7-5 Case 5: Tracing Data Analytics Red Flags Back to Source Documents Using Subpoenas [Anderson Internal Medicine and Larsen Convenience (Husband/Wife Loan Fraud and Conspiracy)]
• About the Authors
• About the Website
• Index
• End User License Agreement