Forensic Accounting and Fraud Examination Exercises
William H. Beecken, CPA, CFE, Director of Fraud Services
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This workshop will equip participants with several forensic accounting and fraud examination techniques involving fraudulent financial statements and asset misappropriation as well as best practices to prepare reports, court-ready schedules and court-ready audio-visuals and testify as an expert witness in court. Participants will work two cases: fraudulent financial statements (examining fraudulent income statements, balance sheets, and insurance proof of loss associated with an alleged incendiary fire and associated documents like vendor statements, state sales tax returns, and court records;) and asset misappropriation (examining bank statements, cancelled checks, deposit tickets, cash receipts and cash disbursements journals) from a physician’s office by the office manager.
The course will also discuss:
- Realistic and comprehensive examples that illustrate a few of the forensic accounting and fraud examination techniques and illustrate the need to think outside the box.
- Conducting an analysis of financial statements, monthly bank statements, cancelled checks, deposit tickets, and other supporting documents.
- Gathering valuable information from forensic interviews.
- Preparing documents that summarize the results of the forensic accounting and fraud examination assignment: reports prepared under Rule 26, court-ready schedules, and court-ready audio-visuals.
- Learning the basics of testifying as an expert witness in court (voir dire, direct and cross examination, etiquette, demeanor)
Some of the key topics covered in the seminar are:
- Analyzing financial statements for fraud and how to set to up controls to detect it.
- Preparing bank reconciliations to identify the possibility of missing cash and when it is implemented.
- How to analyze cancelled checks and methods to recognize check fraud.
- How to analyze debit card transactions and methods to recognize debit card fraud.
- How to analyze deposit slips and compare it to cash receipt records to recognize fraud.
- Simplifying accounting schedules to improve a reviewer's understanding.
- Simplifying the complex with audio-visuals.
- Preparing reports under Rule 26.
- Testifying as an expert witness – winning the jury’s confidence - dress, etiquette, demeanor, eye contact and other aspects to keep in mind.
- Testifying as an expert witness – voir dire.
- Testifying as an expert witness – direct examination.
- Testifying as an expert witness – surviving cross examination.
Seminar Fee Includes:
USB with seminar presentation
Hard copy of presentation
$100 Gift Cert for next seminar
- Learn how to commence forensic accounting and fraud examination analyses of simple fraudulent financial statements and employee theft via skimming, check fraud, and ATM card misuse.
- Learn how to analyze financial statements for fraud and supporting documents.
- Learn how to analyze the front and back of cancelled checks, debit card transactions, deposit tickets, and bank reconciliations.
- Learn how to prepare court-ready schedules, and court-ready audio-visuals.
- Learn how to prepare reports under Rule 26, court-ready schedules, and court-ready audio-visuals.
- Learn the basics of testifying as an expert witness (voir dire, direct and cross examination, etiquette, demeanor).
Who Will Benefit:
- Internal and external audit professionals
- Finance and accounting management
- Compliance professionals
- Loss prevention and risk specialists
- Fraud examiners
- Procurement/purchasing and payables specialists
- HR managers
- Security personnel
- CEOs and senior management of small and mid-size firms
- Attorneys involved in financial litigation
- Insurance claims adjusters
- Government (state and local) financial investigators
- Lending officers
- Credit and collection department personnel
- Merger and acquisition personnel
- Investors and their brokers
- Retail banking leaders
- Employees designing fraud controls
Those who examine alleged instances of fraud (e.g., attorneys, criminal investigators, financial auditors, financial investigators, forensic accountants, fraud examiners, insurance claims officials, and internal auditors) often face a myriad of unique fraud scenarios, which require forensic accounting and fraud examination techniques. As categorized by the Association of Certified Fraud Examiners, alleged occupational frauds fall under three categories (corruption, fraudulent financial statements, and asset misappropriation). Of the three, asset misappropriation has the largest number of fraud types (e.g., check fraud, payroll fraud, and register fraud). In addition to occupational fraud, there is a plethora of frauds, including divorce, financial institution, insurance, mortgage, and tax fraud. Based on the workshop leader’s expertise, a person committing fraud in one area is committing fraud in other areas. If there is smoke, there is fire and those who examine fraud must be ready to investigate other types of fraud.
|Day 1 (8:30 AM – 4:30 PM)
||Day 2 (8:30 AM – 4:30 PM)
- 8:30 – 9:00 AM: Registration
- 9:00 AM: Session Start Time
- Fraudulent Financial Statements - Lecture
- Definition of financial statement fraud
- Common reasons for fraudulent financial statements
- Red flags involving fraudulent financial statements
- Basic understanding of how alleged perpetrators commit fraudulent financial statements
- Analyses used to detect fraudulent financial statements
- Other methods of examining financial statements for material misstatements
- Reports, Schedules, and Audio-Visuals - Lecture
- Reports under Rule 26
- Preparing effective schedules
- Preparing effective trial-ready audio-visuals
- Complete Fraudulent Financial Statement Case with Documents (on laptops using Excel Templates) – Larsen Convenience Store (Beecken copyrighted case)
- Exercise #1 (Individual Work) – IRS Forms 1040 with Schedules C
- Exercise #2 (Individual Work) – SBA personal financial statements and insurance proof of loss, false statement and penalty of perjury certifications
- Exercise #3 (Group Work) – Draft report, schedules, and audio-visuals
- Skimming, ATM Misuse, and Check Fraud – Lecture
- Definition of larceny, skimming, debit/credit card misuse, and check fraud
- How to spread cancelled checks (payee, maker and endorsee) and deposit tickets
- How to decode and spread debit/credit card transactions
- Cash receipts and disbursements journals, vendor statements, vendor invoices, payroll registers, other supporting documents
- Accounting system traps – edit function
- Testifying as an Expert Witness - Lecture
- Preparation, dress, demeanor, and etiquette
- Direct examination dos and don’ts
- Direct examination dos and don’ts
- Complete Skimming, ATM Misuse, and Check Fraud Case with Documents (on laptops using Excel Templates) – Andersen Internal Medicine (Beecken copyrighted case)
- Exercise #1 (Individual Work) – Bank reconciliation, bank statements, cancelled checks and deposit tickets
- Exercise #2 (Individual Work) – Summarizing material misstatements, additional interviews, changes to internal controls and procedures
- Exercise #3 (Group Work) – Draft report, schedules, and audio-visual
- If time allows – one person testifying as an expert witness (direct examination only)
Meet Your Instructor
||William H. Beecken
CPA, CFE, Director of Fraud Services
William H. Beecken, CPA, CFE, MBA, is director of Fraud Services with Assurance Forensic Accounting in Atlanta, Georgia, and former federal supervisory auditor and investigator. He has a bachelor’s degree in economics from the University of the South and a Master of Business Administration degree from Brenau University. Mr. Beecken works as a consultant for law firms, insurance companies, and governmental and law enforcement agencies. He has worked over 400 cases and testified in over 25 cases in federal and state courts. While with ATF, FDIC, and SEC, Mr. Beecken investigated arson-for-profit, bank malfeasance, racketeering, contract fraud, securities–check kiting, and Ponzi schemes. Over 100 of the arson-for-profit and business interruption cases involved the analysis of financial statements.
Mr. Beecken also teaches fraud examination using two cases with documents of his design. His students have interned/currently intern with the Georgia Tech Department of Internal Auditing, Special Review Unit and the Cobb County District Attorney’s Office. In addition, Mr. Beecken has recently assisted the Cobb County District Attorney’s Office on a securities fraud and elder fraud/money laundering cases, both of which resulted in indictments and guilty pleas.
He has taught fraud-related subjects for the Federal Law Enforcement Training Center, Association of Certified Fraud Examiners, Community Bankers Association of Georgia, and Georgia Tech Department of Internal Auditing and written three articles for professional magazines.
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