• Using a Forensic Accountant in Tax Cases (Civil or Criminal)

    Why should a taxpayer use the services of a forensic accountant when being audited or under criminal investigation? Tracy Coenen talks about the expertise a forensic accountant can bring to the case, specifically in evaluating the methods used by the […]

  • Management Override of Internal Controls

    Some companies think they are protected against employee fraud because they have strong internal controls. Often, that’s the case. Good controls mean the rules are followed and the money is properly accounted for. Sometimes, however, good controls are meaningless. What […]

  • Judgment of Management and Financial Statement Fraud

    With thousands of detailed accounting rules, how can there be financial statement fraud? There are areas of the financial statements that rely heavily on the judgment of management. They make estimates and decide how to apply the accounting rules. This […]

  • Using Income Tax Data in Family Law Cases

    Income tax returns and supporting information such as W-2s and pay stubs are the most common and basic documents which evidence income in family law cases. This article discusses the sources of income that are disclosed on a personal income […]

  • Personal Red Flags of Fraud

    As victims of occupational fraud reflect on crimes committed against their companies, they wonder if there were any signs that a fraud was occurring. They wonder how a trusted employee could steal from the company. Sadly, frauds are committed by […]

  • Divorce: Documents to Investigate Business Interests

    When a spouse owns a business, it can create some of the most complicated financial issues in a divorce. It is extremely important to dive into the financial records of the business in order to value it and to determine […]

  • Five Common Fraud Myths

    I’ve been investigating fraud for over 25 years. When I first started, financial fraud wasn’t a big topic. In fact, most people had never heard of forensic accounting. Then in 2001 and 2002 everyone became more aware of the issue […]

  • Social Media and Other Sources of Information for Litigation

    Fifteen or twenty years ago, it may have been far-fetched to suggest that a simple internet search could help you win a case in front of a jury. Those immersed in the world of data mining knew it was possible, […]

  • Divorce Investigation: Alternative Sources of Financial Information

    Everyone knows about the typical sources of financial information in divorces. Income tax returns, bank statements and related documents, brokerage statements, credit card statements, and business financial statements are some of the most common. There are alternative sources of financial […]

  • Daubert Challenges of Expert Witnesses

    Daubert challenges are used by opposing counsel to limit or exclude the testimony of expert witnesses at trial. In this video, Tracy Coenen discusses how she deals with Daubert challenges in her work.