Anatomy of a Fraud Investigation

A one-of-a-kind resource walking you through one complete fraud investigation, from the original tip to conviction in court

Anatomy of a Fraud Investigation is an engrossing read and a valuable resource for fraud investigators, auditors, or anyone who suspects fraud may be occuring in their organizations and is unsure as to how to act. It details all phases of a fraud investigation from the first suspicion of fraud to the final judgment in court, through the eyes of a forensic accountant.

In each phase, the author provides insights based on his twenty-two years as a forensic accountant from where to sit at the table when you bring the suspected fraudster in for questioning, to how you protect the key sources of information that the suspect will try to destroy once he or she realizes they are under investigation.

In-depth analysis of a fraud investigation
Based on an actual investigation conducted by the author
Each chapter contains valuable tips and key considerations, providing subtext for why decisions were made and bringing to light potential risks

A fascinating, insider look at a fraud investigation, Anatomy of a Fraud Investigation helps you better understand fraud detection, investigation, and prevention-from the inside out.

Customer Reviews:

Valuable info well presented

By jbwien - December 2, 2010

This book exceeded my expectations in terms of the information shared about the mechanics of fraud investigation and the manner in which it was presented.

The fraud example itself was pretty pedestrian, and there was no blockbuster ending. Don't expect to see "Anatomy of a Fraud Investigation" at a theater near you any time soon. However, the example provided a valuable timeline and frame of reference for describing an investigation, and it gave relevance to the procedures being described.

I am a CPA currently studying to become a CFE. The book was rich with valuable information, and it was enjoyable to read as well. I would highly recommend this book without reservation - an easy 5 star rating.

Interesting overview of some forensic investigation techniques - case itself is very basic

By Joseph Soosay - August 25, 2011

The good - the book presents some useful knowledge and insight into the techniques used by forensic investigators, although it does not dive too deep into the detailed analyses that might be performed by an investigator.

The case itself seems very basic, and the perpetrators did not exercise any overly complicated schemes in their fraud. As a matter of fact, it would appear that the branch where the activities were carried out had a serious lack of basic internal controls - such as allowing the branch staff to open/close bank accounts without the approval of head office. The author mentioned that he had performed some work for the entity before - so I would hope that his scope of work did not extend to the review of such controls!

Also, it was particularly concerning for me, as a reader - to read that the 'target' was allowed to simply clear his own workspace unsupervised (when informed that he was placed on administrative leave) - and no one checked what... read more

a really good read

By Alicia M Abrams - February 18, 2013

If you are at all interested in forensic accounting, this book takes you from the moment a fraud is suspected, through collecting evidence, sorting and reporting the evidence up to prosecution of the perpetrator.