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Today’s Topics

Learn important concealment investigation methods including document examination, audits, computer searches, asset counts. Understand documentation caution, auditing strategies, importance of hard-to-get documents like subpoenas. Explore how to maintain chain of custody, use statistical sampling, obtain original documents.

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Today’s Topics

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  1. Today’s Topics • Concealment Investigation Methods FORENSIC ACCOUNTING - BA124 - Spring 2012 Slide 8-1

  2. Concealment Investigation • Examination of documents • Routine audits • Extended computer searches • Physical asset counts FORENSIC ACCOUNTING - BA124 - Spring 2012 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 2012 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 2012 Slide 8-4

  5. Hard-To-Get-Documents • Subpoena • Search warrant • Voluntary consent FORENSIC ACCOUNTING - BA124 - Spring 2012 Slide 8-5

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