Case studies in forensic accounting and fraud auditing
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Case studies in forensic accounting and fraud auditing
The Forensic and Investigative Accounting Casebook is a collection of Problem-Based Learning cases designed to reinforce principles taught in forensic accounting/auditing courses throughout the United States. Each case: (1) lays out the basic principles and parameters of analysis to be applied in uncovering and proving fraudulent activity in domestic and/or international operations; (2) provides a fact pattern and supporting documentation that allow students to not only uncover illegal activity, but also to prove such fraud in a court of law under American rules of evidence and courtroom procedure; (3) is designed for students to perform forensic investigation, alone or in teams, with the instructor serving as a facilitator; and (4) includes secondary documents that either corroborate the superficial accounting information initially provided or reveal anomalies and discrepancies pointing to who, what, when, where, how, and why.
