When investigating fraud, I often find it useful to perform analytical review on the financial statements of a company. Even when management is certain that they know where the fraud occurred within the accounting system, analytical review can help identify […]

It’s not unusual to want to confirm the income of a business in litigation. Whether it’s a divorce, a business breakup, a wage claim, or other matter that involves accurately reporting business income, it may be necessary to attempt to […]

This video is a little longer than usual. Tracy Coenen talks about the reasons why traditional financial statement audits don’t find fraud. It is very rare for fraud to be uncovered during the year-end audit, but stakeholders often rely on […]

Reporting the findings of a fraud investigation will require varying levels of detail and precision, depending on the specifics of the engagement. Yet it is fairly easy to develop a standard reporting process that can be followed by staff. One […]

When a company is struggling, it is tempting to manipulate the financial statements to make things look better. Even when things are going well, management may want or need the company to look even better than it already does. Banks, […]

If you’re new to the world of fraud investigations, the concept of the fraud triangle will be important for you to learn. In this video, Tracy explains the fraud triangle and its importance in fraud prevention and detection.

If you were searching for financial statement fraud, what would you look for? Tracy talks about some of the basic/common signs you might see if Tracy Coenen teaches about some basic signs of financial statement fraud.

Every time there is turmoil in the stock market, we hear about allegations of investment fraud. Are there more investment scams occurring, or do market conditions just lead to the discovery of more of these schemes? I’ll guess the latter, […]

I hear it over and over again: “A private investigator says he can find my husband’s secret bank accounts.” Not without breaking the law! I fight against this all the time. People are out there saying they can magically find […]

Companies typically have a standard way of initiating cash disbursements like payments to vendors or employees. Often this involves entering an invoice into the accounting system, ensuring proper approval for payments, and then generating the electronic transfer or check. Sometimes […]