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Get the latest tools in fraud auditing and get rid of fraud in your organization
With the responsibility of detecting and preventing fraud placed directly on the accounting profession, you are responsible for recognizing fraud and learning the tools and strategies necessary to stop it. Fraud Auditing and Forensic Accounting, Third Edition shows you how to develop an investigative eye toward both internal and external fraud and provides crucial information on how to deal with it when discovered.
This authoritative, timely book equips auditors, investigators, corporate attorneys, and accountants to identify the signs of financial fraud and successfully investigate it. This new edition will enable you to:
PRAISE FOR Fraud Auditing and Forensic Accounting, Third Edition
"An excellent primer for developing and implementing an antifraud program as part of a SOX 404, fraud prevention and detection process. A clear and concise history of fraud and the methods needed to deter it now and for the future. It is like having a professor on call and in your office when you need one. Well written with easy-to-understand definitions and examples, this is a must-read for anyone who is putting a financial investigation unit in place."
—George Mullins, CFE, HealthSouthInternal Audit Manager and Project Manager, Antifraud Program
"The book is an excellent anti-fraud resource for those professionals charged with the responsibility of detecting, investigating, and preventing fraud. I also highly recommend it to educators as a prospective textbook for a semester-long course in macro fraud examination."
—Thomas Buckhoff, PhD, CPA, CFE, Associate Professor of Forensic Accounting, Georgia Southern University, and Principal, FraudWise, LLC
"This book, better than any other in print, hits the subject areas I cover in my fraud examination and forensic accounting class. The authors have done a great job of presenting complicated terms and techniques in a manner for students to understand. I particularly like the presentation of a fraud's endgame, namely the court case that recovers assets and puts these creeps in jail."
—Douglas E. Ziegenfuss, Professor and Chair, Department of Accounting,Old Dominion University
Chapter 1: Fraud Definitions, Models, and Taxonomies.
Classic Fraud Research.
Scope of Fraud.
Profile of Fraudsters.
Who Is Victimized by Fraud Most Often?
Evolution of a Typical Fraud.
Chapter 2: Fundamentals of Fraud Auditing and Forensic Accounting.
Brief History of Fraud and the Antifraud Profession.
Review of Technical Literature.
What Is Forensic Accounting?
Steps in Fraud Investigation.
What Is Fraud Auditing?
Antifraud Professional Organizations and Certifications.
Chapter 3: Auditor Liability for Detecting Fraud.
Recent Developments in Auditor Liability.
Chapter 4: Fraud Schemes.
ACFE Fraud Tree.
Financial Statement Schemes.
Asset Misappropriation Schemes.
Chapter 5: Red Flags and Fraud Detection.
Common Red Flags.
Common Detection Methods.
Specific Red Flags and Detection Methods.
Asset Misappropriation Schemes.
Fraud Detection Model.
Chapter 6: Fraud and CAATs.
Benefits of CAATs.
Fraud and CAAT Issues.
Need for Computer Tools.
Chapter 7: Fraud Prevention and Control.
Perception of Detection.
Chapter 8: Fraud Risk Assessment.
Risk Assessment Process and Documentation.
Risk Management Checklists and Documentation.
Chapter 9: Fraud and the Accounting Information System.
Expenditures Cycle (Purchases and Disbursements).
Segregation of Duties.
Computerized Accounting Systems.
New Forms of Media.
Paper and Microfilm.
Audit Trail Concept.
Chapter 10: Computer-Related Fraud.
History and Evolution of Computer-Related Crimes.
Computer-Related Fraud Theories and Principles.
Characteristics of the Computer Environment.
Information Security (InfoSec).
Profiling Internet Fraudsters.
Chapter 11: Forensic Accountant as an Expert Witness.
Role of a Forensic Accountant as a Witness in Court.
Forensic Accountant as an Expert Witness.
Qualification and Admissibility of Accounting Evidence.
Expert’s Role in the Litigation Team.
Trial and Testimony.
Chapter 12: General Criteria and Standards for Evaluating an Expert’s Qualifications.
Personal Qualities of the Expert.
Sources for Locating Expert Witnesses.
Distinguishing the Actual Area of Competence.
Chapter 13: Gathering Evidence.
Rules of Evidence.
Other Rules of Evidence.