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Forensic Accounting Techniques for Concealment Investigations

Learn essential concealment investigation methods in forensic accounting for document examination, audits, computer searches, and asset counts. Understand the importance of maintaining documentation, auditing techniques, and obtaining hard-to-get documents. Discover the role of statistical sampling and proper handling of evidence like chain of custody.

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Forensic Accounting Techniques for Concealment Investigations

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  1. Today’s Topics • Concealment Investigation Methods FORENSIC ACCOUNTING - BA124 - Spring 2009 Slide 8-1

  2. Concealment Investigation • Examination of documents • Routine audits • Extended computer searches • Physical asset counts FORENSIC ACCOUNTING - BA124 - Spring 2009 Slide 8-2

  3. Documentation • Documents do not forget …but • Keep in mind these cautions • Maintain chain of custody • Provide unique markings • Organize the evidence effectively • Strive to obtain original documentation • Consider use of Document Experts FORENSIC ACCOUNTING - BA124 - Spring 2009 Slide 8-3

  4. Auditing & Sampling Statistical sampling plays a significant role here. But be careful of sampling and non-sampling errors. See discussion of discovery versus computer sampling. • Recalculation • Reasonableness • Documentation • Confirmation • Observation • Physical examination • Inquiry FORENSIC ACCOUNTING - BA124 - Spring 2009 Slide 8-4

  5. Hard-To-Get-Documents • Subpoena • Search warrant • Voluntary consent FORENSIC ACCOUNTING - BA124 - Spring 2009 Slide 8-5

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