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Fraudulent Edits

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In your Fraud Examination Casebook with Documents textbook, read Case 3: Fraudulent Edits/Adjusting Journal Entries (pp. 53-60). Use the Excel template titled 203-Tonya Edits Template, which is available on the textbook’s Student Companion website. Submit your completed Excel file with responses to the following requirements: Data extractions are often difficult to read. So, convert the data extractions to a more understandable Excel schedule:

  • Start with the data contained in the extraction labeled: Data Extraction 203 Tony Edits (Jan Feb Mar 2016).
  • Schedule the specific information (for example, the date and amount of the original transactions [e.g., cash before disbursement], and the date and amount of the edited transactions [e.g., cash after the adjustment]) into the template.
  • Calculate the differences, if any, between the original and the edited transactions.
  • Then, compare the edited deposit transactions listed on the schedule to the deposit slips and bank statement provided with the second fraud case study in your textbook on pp. 155-178 (Check Fraud, Debit Card Fraud, Cash Larceny), in order to verify the amounts and the dates when the cash was actually deposited. Insert a check mark ‘?’ as evidence that the edited deposit amounts on the schedule agree with both the deposit slips and the bank statement.Identify in your Excel file the individual, monthly total number and dollars; the grand total number; and the dollars of the irregularities. Submit your completed Excel file with the answers to the above requirements (included in that Excel file only).


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