case studies lessons from the field the …（案例研究和经验领域的u2026）.pdf

CASE STUDIES LESSONS FROM THE FIELD THE FRAUD TRIAL: A CASE STUDY OF THE INNOCENT A man was accused of 134 predicate acts of fraud, theft, and forgery in an Idaho State RICO racketeering case. Did he do it? Did the investigators get the facts right? A forensic accountant will illustrate the process of the fraud trial from the perspective of one forensic accountant. Two CPAs testified as accounting expert witnesses, one for the prosecution and one for the defense. This presentation will help you learn more about criminal fraud proceedings and intent by following a fraud trial through the eyes of the forensic accountant and CFE hired by the defense attorney in this case. LINDA SAUNDERS, CFE, CPA, CFF, CGFM Forensic CPA Forensic Accounting Consulting Quilcene, Washington Linda Saunders is the 1994 founding owner of Forensic Accounting Consulting in the Pacific Northwest, where she investigates fraud, documents complex estate and financial exploitation cases, and investigates for the Prosecution or Defense for a wide variety of both criminal and civil cases around the country. Ms. Saunders is a Certified Public Accountant who is certified in Financial Forensics by the AICPA, a Certified Fraud Examiner and life member of the ACFE, and a Certified Government Financial Manager. Linda cut her teeth in forensic accounting and fraud investigations when she was first a Revenue Agent for the IRS, and then a Criminal Investigator as an IRS Special Agent. Her extensive IRS training includes over eighteen weeks of intensive income tax law and interview skills, as well as another thirteen weeks of rigorous in-residence training at the Federal Law Enforcement Training Center in Glynco, Georgia. She also has advanced training in Scie