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Informationen zum Autor Tracy L. Coenen, CPA, MBA, CFE is a fraud expert and President of Sequence Inc., a forensic accounting firm with offices in Milwaukee and Chicago. She conducts financial investigations for private and public companies, reports her findings to executives and boards of directors, and testifies in court as an expert witness. She has provided fraud-related commentary to television and print media. Her commentary has been featured on NBC news and on CNBC's personal finance show, On the Money, and her comments have been printed in the Wall Street Journal, USA Today, BusinessWeek.com, CBSNews.com, and Entrepreneur.com, among others. Tracy writes articles on fraud for national business publications including Fraud Magazine. Klappentext Praise for Expert Fraud Investigation "Fraud is a constant evil that attacks businesses, consumers, and government. The financial and reputational impact of fraud can be devastating, but education and awareness are key weapons in the war on this crime. With this new book, Tracy Coenen delivers an excellent primer on the many fraud schemes as well as practical investigative techniques to detect and prevent fraud." --Martin T. Biegelman, Director of Financial Integrity, Microsoft Corporation "The lack of effective fraud training by auditors made my job easier as the criminal CFO of Crazy Eddie. I was lucky, since Tracy Coenen was too young to be a forensic accountant back in my criminal days. Acclaimed forensic accountant Tracy Coenen's fraud investigation book will cause many criminals to take early involuntary retirement or be forced out of business." --Sam E. Antar, WhiteCollarFraud.com "In Expert Fraud Investigation , Tracy Coenen does an excellent job of educating the reader on a wide variety of fraud schemes and providing a step-by-step process on how to conduct a fraud investigation. This is a must-read for anyone who wants to learn more about the basics of how to prevent, detect, and investigate fraud." --Cynthia Cooper, Author of Extraordinary Circumstances: The Journey of a Corporate Whistleblower Zusammenfassung A fraud investigation is aimed at examining evidence to determine if a fraud occurred! how it happened! who was involved! and how much money was lost. Investigations occur in cases ranging from embezzlement! to falsification of financial statements! to suspicious insurance claims. Inhaltsverzeichnis Preface xv Acknowledgments xvii Chapter 1 Finding Fraud 1 Signs of Fraud 1 Looking for Suspects 9 Evaluating Fraud Tips 11 Should You Investigate? 12 Confronting Suspects 13 Skills of a Fraud Investigator 14 Differences between Audits and Investigations 16 Conducting a Fraud Investigation 19 Notes 19 Chapter 2 Beginning the Investigation 21 Assessing the Engagement 22 Making Recommendations 26 Budgeting and Cost Control 28 Fees 30 Billing Practices 35 Engagement Letters 36 Chapter 3 Managing the Case 39 Assembling the Team: Where to Start 40 Assembling the Team: Company Insiders 41 Assembling the Team: Key Participants 43 Assembling the Team: Outside Consultants 44 Importance of Credentials 45 Management and Supervision of Staff 46 Work Programs and Checklists 47 Document Management 48 Preserving Evidence 50 File Maintenance 52 Investigative Software 54 Professional Standards 54 When to Stop Investigating 57 Chapter 4 Searching for Fraud 59 Analytical Review 60 Key Financial Ratios 61 Write-offs, Adjustments, and Miscellaneous 65 Manual Disbursements 67 What about Financial Statement Audits? 68 Looking for Fraud in Little Things 70
