Techniques used by Fraud Investigators to discover phony estimates in financial statements: - Financial statement ratio analysis. - Comparing ratios to industry norms. - Where a ratio value doesn't make sense, seeking out the people responsible to get a clear explanation. Books and records don't commit fraud; people do. Key individuals within an organisation are profiled. What questions about fraud prevention do you have? Feel free to contact Paul on +353 (0) 1 677 9000 or by email for a complimentary confidential consultation. Paul Leonard is a Partner at Cooney Carey. Paul has 20+ years of experience working as a business adviser and his areas of expertise are: audit, forensic accountant in investigations and a range of legal cases including family law matters, bank negotiations, business re-structuring, company valuations and dispute resolution. His qualifications include being a Fellow of the Institute of Chartered Accountants in Ireland, a Chartered Management Consultant, a qualified Forensic Accountant and an Accredited Mediator.