Data Sleuth: Using Data in Forensic Accounting Engagements and Fraud Investigations (Wiley Corporate F&A) - Hardcover

Über die Autorin bzw. den Autor

Leah Wietholter is a Certified Fraud Examiner, private investigator, Certified Public Accountant, and CEO of Workman Forensics in Tulsa, Oklahoma. She previously worked with the Federal Bureau of Investigation and as a Senior Certified Fraud Examiner at a public accounting firm in Tulsa. She runs The Investigation Game, an interactive continuing education experience and podcast that explores financial investigation strategies.

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Praise for DATA SLEUTH

"Until now, everyone thought it was impossible to standardize fraud investigations and scale a forensic accounting practice. Data Sleuth lays out the process of developing a case plan, doing the analysis, and reporting the results in a way that can be duplicated. This book features techniques and processes that actually work in the real world. Data Sleuth is a must-have for any serious forensic accountant."
―TRACY COENEN, CPA, CFF, Sequence Inc. Forensic Accounting

"I loved Leah's easy-going style and real-world examples, struggles, and triumphs which she masterfully transitioned into practical techniques and detailed analysis. Learning from her journey, experience, and knowledge is something that every investigator should do."
―BRIAN WILLINGHAM, CFE, Diligentia Group

"The book is written in an engaging manner with clearly elucidated ties to accounting. It is well-suited to experiential learning for clients, data sleuths, and students alike!"
―VAIRAM ARUNACHALAM, Director, School of Accountancy, University of Missouri

"Leah has used her knowledge and experience to create an excellent resource to educate on how forensic investigations can follow a standardized process and be successfully data driven."
―ROBYN SHAW, CPA, CFE, Facts & Figures Forensics

Aus dem Klappentext

Data Sleuth presents a practical, hands-on approach to forensic accounting engagements and fraud investigations. The book offers processes, best practices, step-by-step explanations, and overarching strategies to help financial investigators and forensic accountants deliver results for their clients and grow their practices.

In the book, former FBI student trainee, Certified Fraud Examiner, private investigator, and Certified Public Accountant, Leah Wietholter, explains her proprietary Data Sleuth^® process, why it’s necessary, and how it fits into typical forensic accounting engagements and fraud investigations. She also lays out a complete framework for its implementation.

Data Sleuth explores the importance of proving the twin purposes of using data to uncover personal benefit and intent to prove fraud and examines the concept of risk-based analysis in financial investigations. It explains a variety of analysis methods, as well as the centrality of best evidence in the investigation process.

Readers will discover how to analyze financial data in the Data Sleuth^® process using Excel to systematize common steps in the investigative process resulting in consistent, reliable work products. They’ll also learn the ethical importance of retaining an independent and evidence-based point of view, especially when testifying as an expert witness.

Including downloadable supplemental resources, like a Fraud Detection Work sheet and other Data Sleuth^® process organizational templates, Data Sleuth offers techniques for using the best available data sources for working through problem-­solving processes that address the ­challenges of imperfect information.

An indispensable resource for forensic accountants and fraud investigators, Data Sleuth answers foundational questions and provides critical frameworks for effective financial investigations in real-world situations where information is often incomplete.