Fraud Examination Casebook with Documents

Overview of the Serial Fraud Cases(A Family of Fraudsters)

WHEN YOU EXAMINE AN ALLEGED FRAUD, many of the facts are not readily apparent. Fraud examiners must dig up the hidden facts. In this casebook, you will learn a few fraud examiner tools and how to prepare a fraud examination report, associated schedules, and trial‐ready audiovisuals.

Fraud examiners work in public and private entities: law enforcement agencies, insurance companies, Certified Public Accounting (CPA) firms, Certified Fraud Examination (CFE) firms, consulting firms, and corporate and university internal audit departments, to name a few. In these cases, you are working for an independent forensic accounting firm that specializes in forensic accounting and fraud examination. You work for an attorney under attorney‐client privilege (i.e., your report is not readily available to other parties).

Fraudsters have hidden personal and/or financial problems that function as the pressure (motive) for committing the fraud. In these cases, you must discover their hidden problems by response to the requirements of the insurance contract, subpoena, and after serving a properly signed authorization to release financial records to the correct source and requesting the correct information. If you want to learn more about hidden personal and/or financial problems, review the doctoral research of Donald R. Cressey.

All five cases in this book are connected via marriage. Greg and Tonya Larsen are husband and wife and their finances ...