Darrell D. Dorrell, Gregory A. Gadawski

Financial Forensics Body of Knowledge (eBook, PDF)

• Format: PDF

Produktbeschreibung

The definitive, must-have guide for the forensic accounting professional A comprehensive and practical overview of civil and criminal forensic accounting methodology, Financial Forensics Body of Knowledge defines the profession of forensic accounting, capturing and codifying methods that define the body of knowledge. Filled with practical forensic accounting tips, tools and techniques, the book contains contributions from US and global professionals spanning all aspects of the financial community, including the law enforcement, investment, investigative, and regulatory arenas. * Provides immediately useful tools * Includes more than 200 tips and techniques * Globally relevant content, with cutting-edge counterterrorism forensic accounting methodology * Supported by a continually updated Internet-based software application * Offers contributions from twenty financial experts in law enforcement, investigative, and regulatory fields Accompanied by a frequently updated Internet-based software application, Financial Forensics Body of Knowledge will refine financial information users' approaches, techniques, and methods with useful tools and tips that reflect the continually growing body of forensic accounting knowledge.

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Produktdetails

• Verlag: John Wiley & Sons
• Seitenzahl: 560
• Erscheinungstermin: 8. Februar 2012
• Englisch
• ISBN-13: 9781118218976
• Artikelnr.: 38234020

Autorenporträt

DARRELL D. DORRELL, CPA, ABV, MBA, ASA, CVA, DABFA, CMA, is a principal and founding partner of financialforensics¯®. He is a nationally recognized expert witness, speaker, and author and has trained many organizations in twenty-four U.S. states, Canada, and Puerto Rico, including the FBI, U.S. Department of Justice, SEC, Bankruptcy Bar Association, AICPA, NACVA, IMA, PricewaterhouseCoopers, and thirteen state CPA societies. He authored nearly seventy technical articles in nearly two dozen professional journals and coauthored "Counterterrorism: Conventional Tools for Unconventional Warfare" and "Forensic Accounting: Counterterrorism Weaponry" for the U.S. Department of Justice. GREGORY A. GADAWSKI, CPA/ABV, CFE, CIRA, CVA, is a principal and founding partner of financialforensics¯®, with over fifteen years of professional experience. He is a recognized expert witness in state and federal courts in both civil and criminal matters. He has contributed to several professional journals and coauthored "Counterterrorism: Conventional Tools for Unconventional Warfare" and "Forensic Accounting: Counterterrorism Weaponry" for the U.S. Department of Justice.

Inhaltsangabe

Preface xi
Acknowledgments xv
Introduction 1
What Is a Methodology? 1
Why Was This Book Written? 4
How to Use This Book 10
About the Book's Website 10
How This Book Is Organized 11
PART ONE Financial Forensics Tools, Techniques, Methods, and Methodologies
CHAPTER 1 Foundational Phase 21
Assignment Development Stage 21
Scoping Stage 36
Conclusion 54
CHAPTER 2 Interpersonal Phase 55
Interviews and Interrogation Stage 56
Behavior Detection 62
Background Research Stage 73
Conclusion 77
CHAPTER 3 Data Collection and Analysis Phase: Part I 79
Data Collection Stage 79
Surveillance Stage 111
Confidential Informants Stage 114
Undercover Stage 117
Laboratory Analysis Stage 119
Confirmation Bias: Clinical Thinking 122
Aberrant Pattern Detection: What's the Difference? 131
Forensic Lexicology: How to Analyze Words Like Numbers 150
Conclusion 172
CHAPTER 4 Data Collection and Analysis Phase: Part II 173
Analysis of Transactions Stage 173
The Myth of Internal Control 175
Financial Statements-Written Confessions 181
60-Second Method 185
Forensic Indices 204
Forensic Financial Analysis 212
Conclusion 252
CHAPTER 5 Data Collection and Analysis Phase: Part III 255
FSAT-Financial Status Audit Techniques 255
Applying Digital Analysis Techniques in Financial Forensics Investigations
270
Valuation & Forensics-Why & How 287
Valuation's Orphan 294
Conclusion 314
CHAPTER 6 Trial and Reports Phase 315
Trial Preparation Stage 315
Testimony and Exhibits 318
Weapon (WPN) 320
Reports and Exhibits: Tips and Techniques 325
Post-Assignment 333
Conclusion 334
PART TWO Financial Forensics Special Topics
CHAPTER 7 Counterterrorism: Conventional Tools for Unconventional Warfare
337
Stop the Money-Stop the Terrorists 337
Civil Tools Used by Federal Law Enforcement 338
The Civil Statutes as Counterterrorism Weapons 339
Why Use Civil Laws in Addition to Criminal Laws? 341
Discussion of Alter Ego 343
Alter Ego Literature 348
Alter Ego Jurisdictional Examples 358
The Challenges of Alter Ego Investigation 361
Fraudulent Transfer 372
Solvency 374
Forensic Accounting Techniques 378
Alter Ego, Fraudulent Conveyance, and Solvency Matters in Action 384
What Target-Rich Scenarios Can Be Exploited? 386
Forensic Accounting: Counterterrorism Weaponry 391
Financial Statements-The Sources of Data 395
When Financial Statements Contain Laundered Money 403
When No Records Have Been Prepared by the Terrorist 408
Summary of Forensic Accounting Observations 413
A Forensic Accounting Methodology to Support Counterterrorism 415
Summary 421
Conclusion 423
CHAPTER 8 Civil versus Criminal Law Comparison 445
Comparison 457
What If You Suspect Embezzlement?-The Three Big Don'ts and Several Do's
457
Conclusion 469
Appendix
Forensic Inventory: Forensic Tools, Techniques, Methods, and Methodologies
471
Bibliography 517
About the Authors and Contributors 521
Index 529