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Section I: Introduction Chapter 1: The Forensic Accounting Profession 3 Learning Objectives 3 Introduction 3 Forensic Accounting Knowledge and Skills 7 Professional Opportunities in Forensic Accounting 9 Professional Organizations and Certifications 10 Organization of This Book 13 Summary 13 Review Questions 15 Short Answer Questions 16 Brief Cases 16 Internet Research Assignments 17 Chapter 2: Professional Ethics and Responsibilities 19 Learning Objectives 19 Introduction 19 Authoritative Guidance 20 Non-Authoritative Guidance 44 Summary 44 Review Questions 46 Short Answer Questions 47 Brief Cases 48 Cases 49 Internet Research Assignments 51 Section II: Fundamental Forensic Knowledge Chapter 3: Civil and Criminal Procedure 55 Learning Objectives 55 Introduction 55 The American Court System 57 Steps in Civil Litigation (Rules of Civil Procedure) 59 Steps in a Criminal Proceeding 71 Summary 76 Review Questions 78 Short Answer Questions 80 Brief Cases 81 Cases 82 Internet Research Assignments 83 Chapter 4: Evidence 85 Learning Objectives 85 Introduction 85 Categories of Evidence 85 Testimonial, Physical, and Demonstrative Evidence 86 Federal Rules of Evidence 87 Relevance 87 Privilege(s) 88 Competency and Knowledge 97 Opinions Including Experts 97 Hearsay 98 Use of Originals 101 Documents 103 Witness Examination and Impeachment 104 Authentication 104 Burden of Proof 106 Presumptions 107 Summary 107 Review Questions 109 Short Answer Questions 113 Brief Cases 114 Cases 114 Internet Research Assignments 116 Chapter 5: Discovery 117 Learning Objectives 117 Introduction 117 Discovery Standards 118 Discovery Sequence 119 Discovery Abuse 120 ESI (Electronically Stored Information) 121 Interrogatories 122 Depositions 124 Requests for Document Production, ESI, and Tangible Things or Entering Onto Land 129 Requests for Physical or Mental Examinations 131 Requests for Admission 132 Ways to Fight Discovery Abuse 133 Recent Amendments to the FRCP 135 Summary 136 Review Questions 138 Short Answer Questions 139 Brief Cases 140 Cases 141 Internet Research Assignments 142 Chapter 6: Litigation Services 143 Learning Objectives 143 Introduction 143 Federal Rules Governing Expert Testimony 145 Disclosure of Expert Testimony 153 Alternative Dispute Resolution 160 Summary 168 Review Questions 170 Short Answer Questions 173 Brief Cases 174 Cases 174 Internet Research Assignments 179 Chapter 7: Engagement and Practice Management 181 Learning Objectives 181 Introduction 181 Forensic Accounting Services 181 Engagement Management 191 Practice Development 198 Summary 201 Review Questions 203 Short Answer Questions 204 Brief Cases 205 Cases 206 Internet Research Assignments 212 Section III: Specialized Forensic Knowledge Chapter 8: Fraud Prevention, Detection, and Response 215 Learning Objectives 215 Introduction 215 Managing Fraud Risk 215 Fraud Prevention 218 Fraud Detection 219 Fraud Investigation and Response Protocols 224 Evidence Gathering 228 Summary 240 Review Questions 242 Short Answer Questions 244 Brief Cases 245 Cases 246 Internet Research Assignments 252 Chapter 9: Fraud Schemes and Applications 253 Learning Objectives 253 Introduction 253 Occupational Fraud 253 External and Individual Fraud 255 Occupational Fraud Schemes 255 Money Laundering Fraud Schemes 268 Organized Crime and Fraud 271 Summary 273 Review Questions 275 Short Answer Questions 276 Brief Cases 277 Cases 277 Internet Research Assignments 283 Chapter 10: Bankruptcy and Related Frauds 285 Learning Objectives 285 Introduction 285 Federal Rules of Bankruptcy Procedure 289 IRS Case Files: Examples of Bankruptcy Fraud Investigations 298 Bankruptcy Fraud Versus Divorce Fraud 299 Bankruptcy Fraud Versus Fraud in the Administration of Estates and Trusts 300 Legal Processes for Investigations 302 Investigations and Involvement From the United States Trustee Program 303 Summary 304 Review Questions 306 Short Answer Questions 307 Brief Cases 308 Cases 309 Internet Research Assignments 312 Chapter 11: Digital Forensics and Data Analytics 313 Learning Objectives 313 Introduction 313 Legal Issues 315 General Knowledge and Skills for Computer and Digital Forensics 317 Digital Forensics Labs 320 Regional Computer Forensic Laboratories 321 Private Investigations Versus Law Enforcement Investigations 321 Types of Investigations 322 Software Used by Digital Forensics Examiners 327 Specific Functions and Capabilities of Popular Computer Forensics Software Products 328 Solid State and Mechanical Storage Devices 332 Advanced Digital Forensics and Computer-Assisted Audit Tools and Techniques 334 CAAT Software 335 Network Forensics 335 Network Forensics Software 339 Conducting Computer Forensics Investigations 340 Law Enforcement Databases 343 Data Analytics and Big Data 344 Summary 347 Review Questions 349 Short Answer Questions 352 Brief Cases 352 Cases 353 Internet Research Assignments 356 Chapter 12: Matrimonial Forensics 357 Learning Objectives 357 Introduction 357 The Role of the Forensic Accountant 358 Accepting an Engagement 360 The Divorce Process 360 Discovery 362 The Character of Property and Its Division 365 Tax Consequences of Asset Distributions 366 Identification of Assets, Liabilities, and Income 368 Valuation and Quantification of Assets, Liabilities, and Income 369 Valuation of Other Assets 373 Alimony and Support 379 Fraud in Matrimonial Engagements 382 Summary 386 References 387 Review Questions 388 Short Answer Questions 389 Brief Cases 390 Cases 391 Internet Research Assignments 394 Chapter 13: Financial Statement Misrepresentations 395 Learning Objectives 395 Introduction 395 Financial Statement Misrepresentations Defined 396 Common Methods Used to Commit Financial Statement Fraud 398 Who Commits Financial Statement Fraud? 410 Red Flags and Risk Factors 414 Investigation Techniques 415 Prevention of Financial Statement Fraud: Best Practices 422 SEC Investigations 424 The Foreign Corrupt Practices Act 425 Summary 426 Review Questions 428 Short Answer Questions 429 Brief Cases 430 Cases 431 Internet Research Assignments 435 Chapter 14: Economic Damages 437 Learning Objectives 437 Introduction 437 General Knowledge for Damage Experts 438 Commercial Litigation 440 Individual Litigation 456 Summary 459 Review Questions 461 Short Answer Questions 463 Brief Cases 464 Cases 465 Internet Research Assignments 466 Chapter 15: Valuation Fundamentals 467 Learning Objectives 467 Introduction 467 General Knowledge 468 General Valuation Models 469 Three General Valuation Approaches 470 Valuation Adjustments 493 Summary 494 Review Questions 496 Short Answer Questions 498 Brief Cases 499 Cases 499 Internet Research Assignments 501 Chapter 16: Valuation Applications 503 Learning Objectives 503 Introduction 504 The Business Valuation Process 504 Applications of the General Valuation Approaches 505 Other Topics in Business Valuation 515 Valuing Pass-Through Tax Entities 516 Models, Approaches, and Methods 517 Standards of Value and Premises of Value 517 Effect of Industry and Economy on Value 519 Effect of Shareholder Agreements on Value 519 Valuation Date 520 Valuation and the Law 520 Business Valuation Standards of Practice 520 Authoritative Interpretations 521 Business Valuation Reports 522 Engagement Letter Terms in Valuation Projects 523 Summary 525 Review Questions 526 Short Answer Questions 528 Brief Cases 529 Cases 530 Internet Research Assignments 532 Appendix A: Fraud-Related Laws 533 Appendix B: Present Value 569 Glossary 575 Index 593

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