Anatomy of a Fraud Investigation

Stephen Pedneault, CPA/CFF, CFE, is the founder and Principal of Forensic Accounting Services LLC, a CPA firm specializing in forensic accounting, employee fraud, and litigation support matters. Steve is the author of Fraud 101: Techniques and Strategies for Understanding Fraud (Wiley) and is a contributor to Fraud Casebook: Lessons from the Bad Side of Business (Wiley). He is writing his third book, Preventing and Detecting Employee Theft and Embezzlement: A Practical Guide (Wiley), due out in June 2010. Steve has also written numerous articles appearing in local and national media, and is a frequent speaker on the subjects of employee embezzlement and forensic accounting. For more information about Stephen Pedneault, go to www.forensicaccountingservices.com.

• Acknowledgments ixIntroduction xiChapter 1 First Indications (They're Doing What?) 1Chapter 2 The Importance of Planning (Maximizing Desired Outcomes) 11Chapter 3 Collecting the Evidence (a.k.a. ‘‘The Raid’’) 25Chapter 4 Reviewing the Evidence (The Day After) 45Chapter 5 Electronic Evidence Considerations (Computers, Files, and Communications) 57Chapter 6 Interviewing (Responding to Tears) 69Chapter 7 Importance of Documentation (Keeping Track of Things) 87Chapter 8 Further Investigative Measures (Obtaining More Evidence) 101Chapter 9 Tracking Down Leads (The Plot Thickens) 119Chapter 10 Drawing Conclusions (What Does It All Show?) 131Chapter 11 Confronting the Suspect (‘‘I Didn't Do Anything Wrong’’) 147Chapter 12 Documenting the Investigation (Your Written Report) 159Chapter 13 Working Toward a Resolution (‘‘I Don't Want to Go to Prison’’) 167Chapter 14 Case Closed! 177Epilogue Do You Want to Know the Outcome? 181Notes 185About the Author 187Index 189

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