This chapter from ”Forensic Accounting” by Dr. Neale O’Connor, drawing from the ”Fraud Examination” textbook, focuses on conversion investigation methods used in fighting fraud. The material explains the importance of tracing how perpetrators spend stolen funds and outlines various sources of information for conversion searches, including government, private, and online records. A key method detailed is the net worth method, which uses a formula involving assets, liabilities, and living expenses to calculate income from unknown sources, thus estimating the extent of embezzlement. Ultimately, the chapter aims to equip fraud examiners with techniques to gather evidence for interrogations and legal action.