Data sleuth : using data in forensic accounting engagements and fraud investigations (eBook, 2022) [WorldCat.org]
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Data sleuth : using data in forensic accounting engagements and fraud investigations
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Data sleuth : using data in forensic accounting engagements and fraud investigations

Author: Leah Wietholter
Publisher: Hoboken, New Jersey : John Wiley & Sons, Inc., [2022]
Series: Wiley corporate F & A series.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
"In Data Sleuthing: Using Data in Forensic Accounting Engagements and Fraud Investigations, forensic accounting engagements are simplified into a step-by-step Data Sleuth TM process that can be applied to almost any project while maintaining reliable, trustworthy results. When Wietholter first joined the forensic accounting and fraud investigation industry, other experts would provide training on theories but not  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Wietholter, Leah.
Data sleuth
Hoboken, New Jersey : Wiley, [2022]
(DLC) 2021062798
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Leah Wietholter
ISBN: 9781119834410 1119834414 9781119834397 1119834392 1119834406 9781119834403
OCLC Number: 1292530939
Description: 1 online resource (xix, 263 pages) : illustrations.
Contents: FOREWORD PREFACE ACKNOWLEDGEMENTS CHAPTER 1: Building a Data Sleuth Team The First Team The Forensic Accountant Technical and Strategic Thorough and Efficient Detail Oriented and Effective Communication Accounting Knowledge and Legal Knowledge Meeting Deadlines and Developing Business Forensic Accountant Problems The Scalability Problem The Strategy Problem The Review Problem The Sustainability Problem Data Sleuth Solutions The Scalability Solution The Strategy Solution The Review Solution The Sustainability Solution References CHAPTER 2: The Data Sleuth Process Engagement Types The Case of the Reimbursing Controller Data-Driven Results Simultaneously Managing Client Expectations and Objectivity The Case of the Mistaken Divorcee Don't Be a Hired Gun There is a Middle Ground The Case of the Sentencing Hearing Professional Standards Professional Standards of Objectivity Conflicts of Interest Objectivity and Investigating Facts The Data Sleuth Process Client Onboarding The Case of the Next Day Deposition Risk-Based Analysis Case Planning Key Interviews Open-Source Research The Case of the Missing Inventory Data Analysis Other Data Sources and Evidence Subject Interviews Communication of Findings CHAPTER 3: The Data Sleuth Necessity Forensic Accounting Engagements versus External Financial Statement Audits The Evolution of Forensic Accounting The Case of the Cash Back Payroll Scheme Start with the Evidence, Not the Scheme The Case of the Gambling Executive Director CHAPTER 4: Data Sleuth Considerations Investigations Impact Real People The Case of the Non-Existent Inventory The Fraud Formula Staying on Task with Purpose in Mind The Investigation Decision Tree for a Data Sleuth Ensure the allegations fall within the investigator's expertise Identify analysis and evidence required to verify allegations Verify the legitimacy of the allegations Investigate with client goals and possible recovery avenues in mind Recovery Avenues Recovery Avenue: Criminal Prosecution Recovery Avenue: Civil Proceedings Recovery Avenue: Insurance Reimbursement The Case of the Man Cave CHAPTER 5: Client Communication and Involvement The Case of the Client's Drama Client Inquiry and Initial Meetings Initial Client Meetings Client Expectations Data Procurement Client Involvement During an Investigation Client Feedback The Case of the Overlooked Loss Ongoing Client Communication CHAPTER 6: The Data Sleuth Case Plan The Data Sleuth Process The Case of the Duplicate Payroll The Client's Investigation Priorities Evaluate the Subject's Access through Risk-Based Analysis Data Sleuth Analysis Framework Data Sleuth Analysis Framework Applications Case Example: Estate Dispute Case Example: Embezzlement Case Example: Partnership Dispute Case Example: Divorce Case Example: Economic Damages From Conceptual Venn Diagram to Comparative Data Analysis The Data Analysis Plan Investigation Priority Number 1 Investigation Priority Number 2 Investigation Priority Number 3 Data and Information Gathering Communication of the Case Plan The Case of the Duplicate Payroll - Conclusion CHAPTER 7: Risk-Based Analysis The Case of the Puzzling Entries Focus on Cash Money In Money Out Accounting Records and Interviews The Benefits of Risk-Based Analysis The Case of the Puzzling Entries - Conclusion Risk Focus in Audits v. Risk Focus in Investigations The Case of the Mom of the Year Consideration of Risk in Fraud Investigations Money In Money Out Case Findings 1 Altered Bank Statements Investigation Findings The Case of the Mom of the Year - Conclusion Evaluating Risk in Divorce Cases and Estate and Trust Disputes Divorce Cases Estate and Trust Disputes CHAPTER 8: Data Sources and Data Processing Techniques Data Sources Explained Quantitative and Qualitative Data Sources Data Sources for Quantitative Evidence of Missing Money or Loss or Subject's Benefit Standard Data Sources Standard Data Source: Bank Statements Standard Data Source: Credit Card Statements Standard Data Source: Payroll Reports Non-Standard Data Sources Non-Standard Data Source: System Exports Non-Standard Data Source: Paper Conversion Data Sources for Qualitative Evidence Using Quantitative and Qualitative Data Sources Data Processing Techniques Relevant Period Getting organized before beginning data processing Considerations before Processing Data Account Scheduling Steps Formatting Account Schedules and Normalizing Payees CHAPTER 9: Standard Data Sleuth Analyses: Comparative Analysis and Source and Use Summaries Comparative Analysis The Case of the Cash Flow Fiasco Source and Use Summary and Analysis Bank Account Source and Use Analysis Sources (Deposits/Credits) Uses (Expenditures/Debits) How to Use the Bank Account Source and Use Summary Results Credit Card Account Source and Use Summary Sources (Payments/Credits) Uses (Purchases/Advances/Balance Transfers/Other Charges) How to Use the Credit Card Source and Use Summary Results CHAPTER 10:Standard Data Sleuth Analyses: Interesting Data Findings, Risk Indicator Analysis, and Payroll Analysis Interesting Data Findings Standard IDF Data Analysis Tests Benford's Analysis Even-Dollar Amounts Large Individual Payments Month-Over-Month Pivot Table Extract Detailed Transactions from Source and Use Summaries Using Accounting Records in the Interesting Data Findings Analysis Create an Interesting Data Findings Summary Risk Indicator Analysis Risk Indicator Analysis Steps Example for Using Risk Indicator Analysis Payroll Analysis Ghost Employees Data Analysis Test: Number of Employees Data Analysis Test: Duplicate Social Security Numbers Data Analysis Test: Employee Records without Addresses Data Analysis Test: Employee Records with Duplicate Addresses Data Analysis Test: Total Risk Indicators and Comparing to Payroll Records The Case of the Limited Payroll Records Overpayments of Payroll Data Analysis Test: Pay Date Review Data Analysis Test: Even-Dollar Payments of Net Pay and Expense Reimbursements Data Analysis Test: Days of the Week Data Analysis Test: Large Individual Payments Data Analysis Test: Number of Payments to Employees Per Month Risk Indicator Analysis and Comparative Analysis The Case of the Overpaid Administrator CHAPTER 11: Findings, Reports and Testimony Findings Reports AReport for Criminal Charges Report Recommendations for Law Enforcement Referral An Expert Report for Civil Litigation An Expert Report for Insurance Reimbursement Report Organization Recommendations Testimony CHAPTER 12:Practice the Data Sleuth Process Review of the Data Sleuth Case Plan Review of Data Sleuth Data Processing Review of The Data Analysis Plan and Standard Data Sleuth Analyses Case Study: The Case of the Disappearing Business Case Study 1: Exercise 1 Case Study: The Case of the Sneaky CFO Case Study 2: Exercise 1 Initial Client Meeting with Jack Case Study 2: Exercise 2 Chapter 13:The Cases That Went Wrong The Client Who Believes He was Wronged The Case of the Inaccurate Insurance Claim The Case of the Unreconciled Cash Drawer The Client Whose Decisions Impact an Investigation The Case of the Overworked Office Manager The Office Manager The Analysis The Interview The Client's Decision Chapter 14: Data Sleuth Expansion Data Sleuth Empowers the Curious Data Sleuth Divisions Public Accounting Firms Consulting and Advisory Firms The Case of the Phony Professional Law Firms Law Enforcement The Future of Data Sleuth Data Sleuth as Prevention Licenses, Credentials, and Professional Development Appendix: Case Study Exercise Solution Recommendations Case Study 1: Exercise 1 - Solution Recommendations Case Study 2: Exercise 1 - Solution Recommendations Case Study 2: Exercise 2 - Solution Recommendations ABOUT THE AUTHOR ABOUT THE WEBSITE INDEX
Series Title: Wiley corporate F & A series.
Responsibility: Leah Wietholter.

Abstract:

"In Data Sleuthing: Using Data in Forensic Accounting Engagements and Fraud Investigations, forensic accounting engagements are simplified into a step-by-step Data Sleuth TM process that can be applied to almost any project while maintaining reliable, trustworthy results. When Wietholter first joined the forensic accounting and fraud investigation industry, other experts would provide training on theories but not hands-on application and processes. As she gained more experience and grew her practice, she looked to fill this gap in training and make her services available to more people. In doing so, she developed the Data Sleuth TM process to simplify and streamline forensic accounting engagements and investigations. Through this book, she would like to share this process so others can start their own practices, empower their teams, and ultimately make investigations more accessible. The Data Sleuth TM approach emphasizes the use of best evidence while working through problem-solving techniques to address the challenges of imperfect information. By using the Data Sleuth TM process in investigations, accountants and investigators will improve the quality of their work products resulting in more opportunities for mediations and settlements. This approach also allows accountants and investigators to increase capacity and grow their businesses, helping more clients find missing money. Data Sleuthing will cover topics such as: What is data sleuthing? Why is data sleuthing necessary? How does data sleuthing fit into forensic accounting and fraud investigations? Data sleuthing framework Applying the data sleuth framework to real world cases"--

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