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Introduction | |
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Fraud and Forensic Accounting Overview | |
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Fraud in Society | |
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What Is Fraud? | |
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Types of Fraud | |
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What the Numbers Tell Us about Fraud | |
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The Social Consequences of Economic Crime | |
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Notes | |
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Suggested Readings | |
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Understanding the Basics of Financial Accounting | |
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Introduction | |
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The Father of Accounting | |
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The Five Accounting Cycles | |
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Journals | |
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Tying the Thread | |
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Note | |
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Suggested Readings | |
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The Entities | |
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Introduction | |
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Proprietorships | |
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Partnerships | |
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Corporations | |
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Notes | |
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Suggested Readings | |
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Fundamental Principles of Analysis | |
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Good Analysis = Due Diligence? | |
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Why Do It? | |
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Analysis for the Non-Expert | |
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Analysis through a Case Study | |
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To the Future | |
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Note | |
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Suggested Readings | |
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The Role of the Accounting Professional | |
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The Importance of Accounting Professionals in the Investigation | |
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The Audit Process | |
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Internal Controls | |
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Notes | |
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Suggested Reading | |
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Financial Crime Investigation | |
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Business as a Victim | |
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Introduction | |
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Employee Thefts | |
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Payroll Fraud | |
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Fraudulent Billing Schemes | |
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Fraud Committed by Outsiders | |
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Management Thefts | |
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Corporate Thefts | |
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Notes | |
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Suggested Readings | |
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Business as a Vehicle | |
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Introduction | |
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Organized Crime and Business | |
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The Lifecycle Model of Traditional Organized Crime | |
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The Shared Profit Motive | |
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Money Laundering | |
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Cyber-Laundering | |
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Summary | |
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Notes | |
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Suggested Readings | |
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Case Generation | |
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Introduction | |
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The Investigative Process--The Investigation Life Cycle | |
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Summary | |
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Notes | |
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Suggested Readings | |
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Interviewing Financially Sophisticated Witnesses | |
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Introduction | |
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The Interview Process | |
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Bringing Closure to the Interview | |
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Interviews in Financial Crime | |
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Summary | |
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Notes | |
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Suggested Readings | |
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Analytical Techniques for Financial Crime Investigation | |
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Introduction | |
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Getting Organized | |
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The Process of Proof | |
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The Logic of Argument | |
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The Inferential Nature of Proof | |
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Summary | |
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Notes | |
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Suggested Readings | |
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Inference Network Analysis | |
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Introduction | |
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Linking Inferences | |
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The Investigative Inference Model | |
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Summary | |
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Notes | |
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Suggested Readings | |
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Implementing the Investigative Inference Model | |
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Introduction | |
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The Key List | |
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Plotting the Chart | |
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Some Tips for Plotting Success | |
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Applying the Chart to the Investigative Process | |
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Summary | |
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Notes | |
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Suggested Readings | |
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Documenting the Investigation | |
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Introduction | |
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The Casebook System | |
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Components of the System | |
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Closing the Book on the Casebook System | |
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Notes | |
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Testifying in Financial Crime Cases | |
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Introduction | |
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The Role of the Professional Witness | |
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Communicating Your Knowledge | |
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The Role of the Financial Crime Expert in Litigation | |
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Summary | |
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Notes | |
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Suggested Readings | |
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Key List | |
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Federal Rules of Evidence | |
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Glossary | |
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Index | |