Data Sleuth

Using Data in Forensic Accounting Engagements and Fraud Investigations

Leah Wietholter

• Publisher: Wiley
• Year: 2022
• Print ISBN: 9781119834380
• eBook ISBN: 9781119834403
• Edition: 1
• Topic: Business
• Subtopic: Auditing
• Index: Business

Straightforward, practical guidance for working fraud examiners and forensic accountants

In Data Sleuth: Using Data in Forensic Accounting Engagements and Fraud Investigations, certified fraud examiner, former FBI support employee, private investigator, and certified public accountant Leah Wietholter delivers a step-by-step guide to financial investigation that can be applied to almost any forensic accounting use-case. The book emphasizes the use of best evidence as you work through problem-solving data analysis techniques that address the common challenge of imperfect and incomplete information.

The accomplished author bridges the gap between modern fraud investigation theory and practical applications and processes necessary for working practitioners. She also provides:

• Access to a complimentary website with supplementary resources, including a Fraud Detection Worksheet and case planning template
• Strategies for systematically applying the Data Sleuth® framework to streamline and grow your practice
• Methods and techniques to improve the quality of your work product

Data Sleuth is an indispensable, hands-on resource for practicing and aspiring fraud examiners and investigators, accountants, and auditors. It's a one-of-a-kind book that puts a practical blueprint to effective financial investigation in the palm of your hand.

Table of contents

• Cover
• Title Page
• Copyright Page
• Contents
• Foreword
• Preface
• Acknowledgments
• Chapter 1 Building a Data Sleuth Team
• Chapter 2 The Data Sleuth Process
• Chapter 3 The Data Sleuth Necessity
• Chapter 4 Data Sleuth Considerations
• Chapter 5 Client Communication and Involvement
• Chapter 6 The Data Sleuth Case Plan
• Chapter 7 Risk-Based Analysis
• Chapter 8 Data Sources and Data Processing Techniques
• Chapter 9 Standard Data Sleuth Analyses: Comparative Analysis and Source and Use Summaries
• Chapter 10 Standard Data Sleuth Analyses: Interesting Data Findings, Risk Indicator Analysis, and Payroll Analysis
• Chapter 11 Findings, Reports, and Testimony
• Chapter 12 Practice the Data Sleuth Process
• Chapter 13 The Cases that Went Wrong
• Chapter 14 Data Sleuth Expansion
• Appendix: Case Study Exercise Solution Recommendations
• About the Author
• About the Website
• Index
• EULA