Think Like a Forensic Accountant with Tiffany Couch - Session 4

Case Studies
Expense Reimbursement Fraud Case Studies

Luxury vehicles, fine Italian suits and shoes, expensive vacations and children in the best private schools. The lifestyles of executives making high six-figure salaries…or the lifestyles of fraudsters? Expense reimbursement fraud is common, but is it easy to find? Learn how multi-million-dollar expense reimbursement fraud schemes were perpetrated against this fraud examiner’s corporate clients for many years – and how questions regarding small expenses uncovered major losses. We will explore the most common types of expense reimbursement fraud, tools to investigate whether expenses are legitimate, and the evidence used to close the case.

Cash Skimming Scheme Case Studies
Chances are, you've caught a potential cash skimming case, but these off-book frauds are difficult to prove, especially with little to no documentation. We will break down various cash skimming cases successfully prosecuted as a result of this forensic accountant's investigations.

Cash Disbursement Scheme Case Studies
According to the Association of Certified Fraud Examiners’ Report to the Nations, a typical Fraudulent Disbursement Check Tampering Scheme incurs losses of more than $150,000 by the time it is discovered and are one of the #1 fraud schemes discovered. We will review the most common of these schemes, identify the common documents needed to identify these schemes and work through various actual prosecuted cases.

1. Expense Reimbursement Fraud Case

2. Cash Skimming Scheme Case

3. Cash Disbursement Scheme Case

4. Making your Case with Microsoft Excel