... to discuss forensic accounting. The primary case objectives are (1) to identify risks and related fraud perpetration methods, (2) identify useful sources of evidence when original source documents and accounting records are missing, and (3) provide recommendations to minimize fraud risk. This case can...

...David W O'Bryan; Jeffrey J. Quirin ABSTRACT Bank records analysis is a vital component of many forensic accounting and fraud examination engagements. This case provides students with a hands-on opportunity to conduct a fraud examination based upon a detailed review of bank records. The context...