The Theory Of Inverse Logic In Forensic Accounting - Videos of the Author on Concepts and Case Studies

A bank manager’s case where he apparently committed suicide is examined parallelly by a conventional audit method and by an investigator. The result is astonishing. This is an imaginary case only to highlight the difference between an audit and a forensic investigation. 

The management of this plant was besieged by complaints of poor-quality butter even though it had the best laboratory testing facilities. This case study examines how the vendor cleverly was supplying substandard milk using this piggyback procedure. 

A mysterious mall robbery took place at late night hours which was concluded to be an organised gang of mall robbers. Forensic investigators use a unique time dimension to prove it was an inside job.

This case study examines the superiority of human judgment over digital technology. While the latter is necessary, it is the human judgment which gives the cutting edge. A fire insurance claim made in a yarn factory proved by digital footage was proved fraud using the same digital evidence and its interpretation. 

Another insurance grossly exaggerated fire insurance claim was proved wrong by using a ‘space’ dimension.

An incredible situation of collections in a training and education NGO which no one took credit for. No manager, sales head accepted ownership for such funds received. Funds were coming in from different banks across rural parts of India and it was difficult to trace the remitters. The investigation revealed a new fraud which transcended books of account. 

This episode explains how this theorem can be easily used to detect fraud or error in large populations of data. A bit technical but nevertheless simple to understand and use by all investigators. 

After the pandemic and lockdowns across the world the spotlight is on hospitals. This case shows how a huge fraud took place in a hospital using ‘orphan funds’ and how adroitly the investigator ferreted out malicious trends and identified a huge fraud. 

An unimaginable fraud by a vendor of a five-star hotel exposed by a new kind of test called ‘juxtaposition’ test. 

Fraud and deception though undesirable is performed using amazing skillsets. This last episode illustrates this with the help of a billiards player’s ability to pocket a ball irrespective of the object ball’s  placement  on the table. Similarly, a perpetrator  is able to find a variety of ways to beat the system and controls in any given situation.