Accountant's Guide to Fraud Detection and Control / Edition 2

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From internal control structures that are not fraud-specific to insufficient communication in the fraud discovery-to-investigation and conviction process, fraudulent activity is a widespread fact of life in the business world. Historically, the corporate tendency has been to react to fraud after the fact, rather than to be proactive in its prevention. And in most cases, blame is directed at accountants and auditors. Unfortunately, these officers are rarely provided with the resources, proper training, and commitment from top management that are essential to effective fraud detection and control. The Accountant s Guide to Fraud Detection and Control offers comprehensive direction for this largely uncharted area.
Two types of fraud are addressed in this book: fraudulent financial reporting, also known as "Treadway" fraud, usually originating in the top management sector; and "asset-theft" fraud, the more common and more costly type, likely to be practiced by virtually anyone, including outsiders. Treadway fraud is being adequately detected by independent auditors (CPAs) in their annual audits. Asset-theft fraud is not being adequately detected by anyone, with very few exceptions. From following clues to achieving a prosecution, here is sound advice that accountants and auditors will find invaluable.

Businesses lose over $100 billion a year to fraud. Only 20 percent is discovered. Who s to blame?

Accountants and internal auditors are often the scapegoats for management s insufficient fraud detection operations and guidelines. At last, here is comprehensive, intermediate training for evaluating, devising, and installing fraud-specific internal controls, and for conducting proactive fraud-specific examinations. Including actual case studies, the authors show accountants and auditors how to:
* Anticipate problems and follow clues
* Successfully disclose fraud
* Compile the evidence necessary to prosecute acts of fraud
* Develop investigative techniques
* Create effective internal controls . . . and much more, to fill the needs of this crucial area. ing

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Editorial Reviews

From the Publisher
"...I opened this book with anticipation and it did not disappoint! I found the book well presented and easy to read. It certainly provides plenty of food for thought."(Accounting Technician, August 2000)
Accounting Technician
...I opened this book with anticipation and it did not disappoint! I found the book well presented and easy to read. It certainly provides plenty of food for thought.
Arguing that the extent and damage of fraud is more widespread than commonly believed, the authors present a guide for the detection of two types of commonly practiced fraud<-->fraudulent financial reporting, generally practiced by top management, and the more common and less detected asset-theft fraud. They provide information on the detection of fraud by accountants and discuss what to do if fraud is detected. Also discussed the nature of evidence required by the Justice system to support allegations of fraud and a methodology for the evaluation of internal control strengths and weaknesses. Annotation c. Book News, Inc., Portland, OR (
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Product Details

  • ISBN-13: 9780471353782
  • Publisher: Wiley
  • Publication date: 3/13/2000
  • Edition description: New Edition
  • Edition number: 2
  • Pages: 384
  • Product dimensions: 9.21 (w) x 6.14 (h) x 0.88 (d)

Meet the Author

Howard R. Davia, CPA, has over 30 years of experience ingovernment, industry, and public accounting. He was president andcofounder of Executive Education Series, Inc., and has taught andlectured widely on the subject of fraud detection andcontrol.

Patrick C. Coggins, PhD, is the Dupont Endowed Chair Professor atStetson University and holds JD and PhD degrees in Administrationand Adult Development and Education. He has over 28 years ofexperience in governmental and public sector financial management,legal issues, organizational diagnosis, and income taxes. He haspublished books, articles, and papers nationally and has extensivelecturing and consulting experience.

John C. Wideman, PhD, has over 28 years of experience in the civil,criminal, and military intelligence fields as an investigator atthe federal and state levels, and as a private practitioner. He hastaught investigative courses for the U.S. government and severalstate agencies, and is currently a practicing privateinvestigator.

Joseph T. Kastantin, CPA, is a consultant, author, and assistantprofessor of accountancy at the University of Wisconsin—La Crosse.He is also a certified management accountant, and the author ofProfessional Accounting Practice Management and several articles onmanagement, business control, and taxation.

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Table of Contents


Audit Responsibility for Fraud Detection After Cohen andTreadway.

New Perspectives on Fraud.

Principles and Standards for Fraud-Specific Examinations.

Classifying Fraud for Improved Detection.

Internal Control and Fraud-Specific Internal Control.

Establishing and Operating an Effective Fraud-Specific InternalControl System: Seven Steps to Internal Control.

Computer Fraud 101.

Fraud Case Studies.

Fraud Case Studies—Solutions.

Custodial Fraud.


Investigating Suspected Fraud.

Proactive and Reactive Investigations.


Rules of Evidence, Fraud Discovery, and Prosecution.

The Legal Cases in Fraud.

Ethical Conduct and Fraud Prevention.



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