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Cover -- Half Title -- Title Page -- Copyright Page -- Contents -- Introduction -- Acknowledgments -- PART I: Fraud in the Real World -- Chapter 1: What Are You Up Against? A Bigger Problem than Most People Realize! -- Section I: Invisible Criminals -- The Invisible Criminal -- The Fraud Function -- Section II: Crimes -- Section III: The Impact of Crime on Your Organization -- Summary -- Exercises -- Chapter Summary/Key Takeaways -- Notes -- Chapter 2: An Ounce of Prevention -- Section I: How to Identify, Codify, and Prioritize Risks -- Pulling It All Together -- Section II: How to Gather and Evaluate Critical Data to Create an Early Warning Fraud Detection System -- Benchmark from External -- Dashboard -- Exercises -- Chapter Summary/Key Takeaways -- Notes -- PART II: Forensic Accounting Investigations -- Chapter 3: The Ounce of Prevention Didn't Work -- Now What? -- Section I: The Things You Should and Should Not Do When You Learn of Possible Irregularity or Crime -- Section II: How to Make Sure You Do Not Become One of the Victims of the Crime (i.e. Internal Auditors Are Often Punished for Not Reacting Correctly to a Suspected Crime) -- Section III: Creating an Effective Investigation and Resolution Strategy (The Key Is to Begin with the End in Mind) -- Exercises -- Chapter Summary/Key Takeaways -- Chapter 4: Conducting an Effective Preliminary Investigation -- Section I: Is It More Likely than Not That Something Happened? -- Section II: What Is the Actual Problem and How Will We Resolve It? -- Section III: Determining Whether Other Related Problems Exist -- Exercises -- Chapter Summary/Key Takeaways -- Notes -- Chapter 5: Beginning the Investigation -- Section I: Putting the Investigation Team Together -- Section II: Dividing Responsibilities -- Section III: Getting the Team Appropriate Access -- Exercises -- Chapter Summary/Key Takeaways.

This book covers every aspect of forensic accounting, anti-fraud control systems, and fraud investigations. The author uses his own case experience to guide the reader through each phase of a forensic accounting assignment and fraud investigation. The book opens with an explanation of what happened to a company that was ensnared in a huge commodity purchasing scheme. Using his knowledge and experience gained over 40 years, the author illustrates that unexpected fraud occurrences can happen to any company, in any industry. Additionally, the author explains the current white-collar crime threats that organizations face every day, as well as legal issues that are often implicated in forensic accounting and fraud investigation projects. Electronic and non-electronic evidence gathering is also covered in detail with illustrative examples. One chapter is devoted entirely to the often misunderstood, but extremely important, subject of witness interviews. It provides the correct approach to the analysis and correlation of evidence in determining findings and conclusions of an investigation. Another chapter is devoted to proper report writing. The author provides detailed guidance on presenting findings to a variety of audiences, including management, a board, law enforcement, and at trials and hearings. It also covers proper techniques for measuring economic damages and concludes with a useful index. William L. Jennings is a Senior Director at Delta Consulting Group. He is responsible for providing forensic accounting, investigation, and asset recovery services to corporations, government agencies, attorneys, and their clients, as well as business controls consulting services to organizations. With more than 40 years of experience in public accounting and auditing, forensic accounting, business valuation, investigation, asset recovery, and business controls development, Mr. Jennings has worked on hundreds of forensic accounting and investigation assignments and he provides expert testimony.