Fraud examination casebook with documents : a hands-on approach /

Bibliographic Details
Main Authors: Beecken, William H., 1949- (Author), Beecken, Clark A., 1985- (Author)
Corporate Author: EBSCOhost
Format: eBook
Language:English
Published: Hoboken, NJ : John & Wiley Sons, 2017.
Series:Wiley corporate F&A
Subjects:
Online Access:Connect to the full text of this electronic book

MARC

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100 1 |a Beecken, William H.,  |d 1949-  |e author. 
245 1 0 |a Fraud examination casebook with documents :  |b a hands-on approach /  |c William H. Beecken, Clark A. Beecken. 
264 1 |a Hoboken, NJ :  |b John & Wiley Sons,  |c 2017. 
300 |a 1 online resource. 
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490 0 |a Wiley corporate F&A 
500 |a Includes index. 
588 0 |a Print version record and CIP data provided by publisher. 
505 0 |a Cover; Title Page; Copyright; Contents; Foreword; Preface; Overview of the Serial Fraud Cases (A Family of Fraudsters); Fraudulent Financial Statements; Check Fraud, Debit Card Fraud, Cash Larceny; Fraudulent Edits/Adjusting Journal Entries to Cash Receipts; Excel Pivot Analyzes and Summarizes a Huge Amount of Data; Tracing Excel Pivot Red Flags Back to Source Documents and Documenting the Flow of Money; Chapter 1: Case 1: Fraudulent Financial Statements; 1-1 Larsen Convenience Store: Using Analytical Procedures in Detecting Financial Statement Fraud; Learning Objective; Introduction. 
505 8 |a BackgroundSummary Requirements; Accuracy Certifications and Potential False Statements; When Contacting Law Enforcement, Do Not Forget the IRS Criminal Investigation Division (CID); 1-2 How to Perform a Horizontal, Vertical, and Ratio Analysis; Learning Objective; Introduction; Steps in Performing a Horizontal and Vertical Analysis; 1-3 Exercises-Fraudulent Financial Statements (Larsen Convenience Store); Exercise 1: Individual Assignment; Exercise 2: Individual Assignment; Exercise 3: Group Assignment-Writing Report and Associated Schedules; 1-4 Exercise Templates. 
505 8 |a Larsen Convenience Store-Exercise #1Larsen Convenience Store-Exercise #2; 1-5 Review Questions-Fraudulent Financial Statements (Larsen Convenience Store); Chapter 2: Case 2: Check Fraud, Debit Card Fraud, Cash Larceny; 2-1 Anderson Internal Medicine: Preparing a Bank Reconciliation and Spreading/Analyzing Transactions on Monthly Statements from Financial Institutions; Learning Objective; Introduction; Background; Notes; Summary Requirements; Look Closer at Repeating Debit Card Transactions at Big Box Stores and Chain Grocery Stores; 2-2 How to Perform a Bank Reconciliation; Learning Objective. 
505 8 |a IntroductionSteps in Performing a Bank Reconciliation; 2-3 How to Read Checks and Decode Debit Card Transactions; Learning Objective; Introduction; How to Read a Canceled Check; Signatures and Endorsements; How to Decode a Debit Card Transaction; 2-4 How to Spread and Analyze Check and Debit Card Transactions; Learning Objective; Introduction; Steps in Spreading and Analyzing Check and Debit Card Transactions; 2-5 Exercises-Check Fraud, Debit Card Fraud, and Cash Larceny (Anderson Internal Medicine); Exercise 1: Individual Assignment; Exercise 2: Individual Assignment. 
505 8 |a Exercise 3: Group Assignment-Writing Report and Associated Schedules2-6 Exercise Templates; Anderson Internal Medicine-Exercise #1; Anderson Internal Medicine-Exercise #2; 2-7 Review Questions-Check Fraud, Debit Card Fraud, and Cash Larceny (Anderson Internal Medicine); Chapter 3: Case 3: Fraudulent Edits/Adjusting Journal Entries; 3-1 Anderson Internal Medicine (Edits/AJEs): Vouching from a Schedule to Source Documents; Learning Objective; Introduction; Background; Summary Requirements; 3-2 How to Vouch/Trace between a Source Document and an Accounting Ledger, Journal, or Activity Log. 
650 0 |a Fraud investigation. 
650 0 |a Forensic accounting. 
650 0 |a Commercial crimes. 
650 0 |a Fraud  |x Prevention. 
650 7 |a BUSINESS & ECONOMICS  |x Finance.  |2 bisacsh 
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650 7 |a Fraud investigation.  |2 fast  |0 (OCoLC)fst00933803 
650 7 |a Fraud  |x Prevention.  |2 fast  |0 (OCoLC)fst00933790 
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700 1 |a Beecken, Clark A.,  |d 1985-  |e author. 
710 2 |a EBSCOhost 
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