The Forensic Accountant – Investigating Expenses


RVACFES 45 – The Forensic Accountant – Investigating Expenses – 2 CPE –  To purchase this lecture add it to your Cart and follow the on-screen instructions …



This is the companion lecture to RVACFES 144 – Investigating the Balance Sheet & Income Statement. The lecture presents a range of tests to use in probing a wide range of expenditure categories in a real world  environment. Often practitioners are unfamiliar with specific investigative techniques they can use to find misstatement or fraud because they haven’t confronted fraud in a given expenditure category within a certain business type before. By deploying a fairly wide range of examples, this lecture provides an overview of the issues in building a case from the expenditure categories most associated with fraud and misstatement. You will learn how to use the accounts themselves to support a case for proving the payment of personal expenses and for other types of looting from the business itself. The lecture will help you differentiate, as a practitioner, between legitimate expenditures (with or without tax implications) and expense transactions indicative of fraud or abuse.

100 minutes of self study plus  10 minutes to answer 10 questions for a total of 110 minutes.

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The Forensic Accountant – Investigating Expenses

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