Anatomy of a Fraud Investigation: From Detection to Prosecution

by Stephen Pedneault

Overview

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.

Product Details

ISBN-13:	9780470560471
Publisher:	Wiley
Publication date:	02/08/2010
Pages:	194
Product dimensions:	6.20(w) x 9.10(h) x 0.70(d)

About the Author

Stephen Pedneault, CPA/CFF, CFE, is the founder and Principal of Forensic Accounting Services LLC, a CPA firm specializing 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.

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Table of Contents

Acknowledgments ix

Introduction xi

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

Chapter 2 The Importance of Planning (Maximizing Desired Outcomes) 11

Chapter 3 Collecting the Evidence (a.k.a. ‘‘The Raid’’) 25

Chapter 4 Reviewing the Evidence (The Day After) 45

Chapter 5 Electronic Evidence Considerations (Computers, Files, and Communications) 57

Chapter 6 Interviewing (Responding to Tears) 69

Chapter 7 Importance of Documentation (Keeping Track of Things) 87

Chapter 8 Further Investigative Measures (Obtaining More Evidence) 101

Chapter 9 Tracking Down Leads (The Plot Thickens) 119

Chapter 10 Drawing Conclusions (What Does It All Show?) 131

Chapter 11 Confronting the Suspect (‘‘I Didn't Do Anything Wrong’’) 147

Chapter 12 Documenting the Investigation (Your Written Report) 159

Chapter 13 Working Toward a Resolution (‘‘I Don't Want to Go to Prison’’) 167

Chapter 14 Case Closed! 177

Epilogue Do You Want to Know the Outcome? 181

Notes 185

About the Author 187

Index 189