Advanced financial analysis – a toolkit

Pamela Mantone (tel: 423-266-4021, email: pam.mantone@elliottdavis.com) is a Chattanooga-based director at Elliott Davis Decosimo. She specialises in litigation support services with an emphasis on forensic accounting and fraud examinations, and is the author of ‘Using Analytics to Detect Possible Fraud – Tools and Techniques,’ published by Wiley in September 2013.

Financial statement analysis helps the forensic accountant spot unusual deviations that point to possible fraud, meriting further investigation. Pamela Mantone outlines some useful techniques.