Fraud Examination Casebook With Documents: A Hands-On Approach

A practical advantage for entry-level fraud examiners with start-to-finish casework

Fraud Examination Casebook with Documents provides critical practice for students and new CPAs; criminal and insurance investigators; and attorneys seeking additional guidance on real-world fraud investigation. With five cases that include over 100 pages of documentation, this guide helps you put your conceptual knowledge to work as you conduct full-length Fraud Examinations from predication through report. Short instructional narratives guide you through tools like horizontal and vertical analysis, report writing, and other important tasks, while Excel templates streamline the process and kick start your investigation. Multiple-choice questions help you gauge your understanding and practical mastery, while expert guidance throughout prompts you to draw on your existing knowledge and apply it to casework. With a focus on asset misappropriation and financial statement fraud, these cases provide highly relevant experience for real-world practice.

Learning concept isn't always enough to do the job effectively; "knowing" is different from "applying,” yet few practical resources exist for new and aspiring fraud examiners—until now. This book provides the much-needed practice that helps examiners polish their skills, with expert guidance every step of the way.

• Conduct actual Fraud Examinations
• Perform horizontal and vertical analyses
• Review checks and decode debit card transactions
• Examine adjustments to electronic records
• Perform simple forensic data analytics
• Vouch to/from documentation
• Write complete Fraud Examination reports

• Prepare court-ready schedules and audio-visuals

As you work your way through the cases, you'll develop the skills and instinct experienced examiners rely upon every day. You'll hone your analytical edge and master the essentials of report writing, leaving you fully equipped to conduct a thorough investigation and deliver your findings clearly, comprehensively, and authoritatively. Fraud Examination Casebook with Documents is a vital resource for students and new fraud examiners seeking a practical advantage in real-world skills.

WILLIAM H. BEECKEN is director of fraud services for Assurance Forensic Accounting, former ATF senior forensic auditor, and has taught fraud examination for eight years at Brenau and Southern Polytechnic State universities.

CLARK A. BEECKEN is an auditor who conducts forensic audits and forensic data analytics. Previously, he was a senior forensic auditor with Georgia Tech, conducting financial investigations and digital forensics.