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| Preface | |
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| Acknowledgments | |
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| Finding Fraud | |
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| Signs of Fraud | |
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| Looking for Suspects | |
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| Evaluating Fraud Tips | |
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| Should you Investigate? | |
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| Confronting Suspects | |
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| Skills of a Fraud Investigator | |
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| Differences between Audits and Investigations | |
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| Conducting a Fraud Investigation | |
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| Notes | |
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| Beginning the Investigation | |
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| Assessing the Engagement | |
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| Making Recommendations | |
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| Budgeting and Cost Control | |
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| Fees | |
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| Billing Practices | |
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| Engagement Letters | |
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| Managing the Case | |
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| Assembling the Team: Where to Start | |
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| Assembling the Team: Company Insiders | |
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| Assembling the Team: Key Participants | |
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| Assembling the Team: Outside Consultants | |
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| Importance of Credentials | |
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| Management and Supervision of Staff | |
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| Work programs and Checklists | |
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| Document Management | |
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| Preserving Evidence | |
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| File Maintenance | |
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| Investigative Software | |
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| Professional Standards | |
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| When to Stop Investigating | |
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| Searching for Fraud | |
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| Analytical Review | |
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| Key Financial Ratios | |
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| Write-offs, Adjustments, and Miscellaneous | |
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| Manual Disbursements | |
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| What about Financial Statement Audits? | |
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| Looking for Fraud in Little Things | |
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| Sources of Information | |
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| Who Acquires Information | |
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| Internal Records | |
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| Private Records | |
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| Public Records | |
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| The Internet and Search Engines | |
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| Investigative Techniques | |
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| Corporate Background Checks | |
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| Individual Background Checks | |
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| Searching for Friends, Family, and Associates | |
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| Surveillance | |
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| Digital Data Analysis | |
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| Computer Forensics | |
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| Interviewing Witnesses and Suspects | |
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| Confirmation with Customers and Vendors | |
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| Creativity and the Fraud Investigator | |
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| Investigation of Asset Misappropriation Schemes | |
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| Cash Receipts Schemes | |
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| Disbursement Schemes | |
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| Noncash Schemes | |
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| Investigation of Financial Statement Fraud | |
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| Revenue Overstatement | |
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| Channel Stuffing | |
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| Round Tripping | |
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| Asset Overstatement | |
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| Liability and Expense Understatement | |
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| Reserve Manipulation | |
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| Misrepresentation or Omission of Information | |
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| Improper Recording of Mergers and Acquisitions | |
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| Off-Balance Sheet Items | |
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| Accounting Involves Judgment and Estimates | |
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| Earnings Management | |
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| Note | |
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| Investigation of Corruption Schemes | |
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| Bribes | |
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| Kickbacks | |
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| Extortion and Conflict of Interest | |
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| Related Party Transactions | |
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| Money Laundering | |
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| Foreign Corrupt Practices Act (FCPA) | |
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| Prevention and Detection | |
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| Note | |
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| Investigation of External Fraud Schemes | |
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| Corporate Espionage | |
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| Investment Schemes | |
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| Pyramid or Ponzi Schemes | |
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| Securities Fraud | |
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| Hidden Income or Assets | |
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| Insurance Fraud | |
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| Bankruptcy Fraud | |
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| Note | |
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| Reporting and Litigation | |
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| Stick to the Facts | |
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| Keep It Simple | |
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| Background Information | |
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| Investigation Procedures | |
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| Opinions | |
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| Attachments | |
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| Draft Reports | |
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| Unfavorable Opinions | |
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| Follow-up to the Fraud Investigator's Work | |
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| Being an Expert Witness | |
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| Preparing for Testimony | |
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| Deposition Testimony | |
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| Trial Testimony | |
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| Note | |
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| Other Issues | |
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| Moving Forward as a Company | |
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| Preventing Future Frauds | |
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| Marketing a Fraud Investigation Practice | |
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| Competing with Other Firms | |
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| Conducting a Global Investigation | |
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| Professional Liability Issues | |
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| Reducing Fraud with Investigations | |
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| Note | |
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| Appendix | |
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| Index | |