Details

<p>Acknowledgments ix</p> <p>Introduction xi</p> <p>Chapter 1 First Indications (They're Doing What?) 1</p> <p>Chapter 2 The Importance of Planning (Maximizing Desired Outcomes) 11</p> <p>Chapter 3 Collecting the Evidence (a.k.a. ‘‘The Raid’’) 25</p> <p>Chapter 4 Reviewing the Evidence (The Day After) 45</p> <p>Chapter 5 Electronic Evidence Considerations (Computers, Files, and Communications) 57</p> <p>Chapter 6 Interviewing (Responding to Tears) 69</p> <p>Chapter 7 Importance of Documentation (Keeping Track of Things) 87</p> <p>Chapter 8 Further Investigative Measures (Obtaining More Evidence) 101</p> <p>Chapter 9 Tracking Down Leads (The Plot Thickens) 119</p> <p>Chapter 10 Drawing Conclusions (What Does It All Show?) 131</p> <p>Chapter 11 Confronting the Suspect (‘‘I Didn't Do Anything Wrong’’) 147</p> <p>Chapter 12 Documenting the Investigation (Your Written Report) 159</p> <p>Chapter 13 Working Toward a Resolution (‘‘I Don't Want to Go to Prison’’) 167</p> <p>Chapter 14 Case Closed! 177</p> <p>Epilogue Do You Want to Know the Outcome? 181</p> <p>Notes 185</p> <p>About the Author 187</p> <p>Index 189</p>

<p><b>Stephen Pedneault, CPA/CFF, CFE,</b> 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 <i>Fraud 101: Techniques and Strategies for Understanding Fraud</i> (Wiley) and is a contributor to <i>Fraud Casebook: Lessons from the Bad Side of Business</i> (Wiley). He is writing his third book, <i>Preventing and Detecting Employee Theft and Embezzlement: A Practical Guide</i> (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. <p><b>For more information about Stephen Pedneault, go to www.forensicaccountingservices.com.</b>

<p>Most fraud cases, especially thefts and embezzlements, never make it into the public eye. Those that do grab the media's attention merely report the end result of weeks, months, and even years of investigative procedures. For experienced and inexperienced fraud professionals alike, there is little available to keep abreast of the latest fraud tactics. <p>Providing unparalleled insights into what takes place during a fraud investigation, <i>Anatomy of a Fraud Investigation</i> is a valuable resource for you, whether you are a fraud investigator, auditor, or if you simply suspect fraud may be occurring in your organization and aren't sure what to do. This is a fascinating, insider look at a fraud investigation, designed to help you better understand fraud detection, investigation, and prevention—from the inside out. <p>Written by a seasoned investigator with over twenty-two years of experience conducting fraud investigations, this unique book articulates the investigative thought process through an authentic case, from the first tip to the forensic accountant that fraud is suspected, to the final judgment in court. No detail is too small here, with consideration given to sometimes-overlooked details, including: <ul> <li>How does a case come to light in the first place?</li> <li>Who are the individuals behind the scene putting the case together, sifting through ledgers, cancelled checks, and other records that comprise a mountain of evidence?</li> <li>Who handles all the information, and where is evidence stored?</li> <li>Who are the witnesses, and how can you know if the suspect acted alone or with the assistance of an accomplice?</li> <li>If computer forensics is involved, how can you extract the most evidence from the suspects' computers?</li> </ul> <p>Unpacking the finer points that make fraud investigative work interesting and challenging, <i>Anatomy of a Fraud Investigation</i> breaks down the "juicy details" of a fraud investigation from beginning to end, with a you-are-there analysis of the steps and measures involved in each stage of an actual fraud investigation.

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