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Today’s Topics. Concealment Investigation Methods. Concealment Investigation. Examination of documents Routine audits Extended computer searches Physical asset counts. Documentation. Documents do not forget …but Keep in mind these cautions Maintain chain of custody
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Today’s Topics • Concealment Investigation Methods FORENSIC ACCOUNTING - BA124 - Spring 2012 Slide 8-1
Concealment Investigation • Examination of documents • Routine audits • Extended computer searches • Physical asset counts FORENSIC ACCOUNTING - BA124 - Spring 2012 Slide 8-2
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
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
Hard-To-Get-Documents • Subpoena • Search warrant • Voluntary consent FORENSIC ACCOUNTING - BA124 - Spring 2012 Slide 8-5
