Fraud Examination / Edition 4

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Overview

Learn to identify, detect, investigate, and prevent financial fraud today with the latest edition of FRAUD EXAMINATION, 5E. You gain a strong understanding of the types of fraud and nature of fraud investigation today with current business examples and numerous actual fraud cases, delivered first-hand from the authors' experience. The book presents today's most important fraud concepts with an emphasis on the growing area of ebusiness fraud. Significant discussion familiarizes you with forensic analysis. You also review legal options for victims of fraud. New discussion emphasizes how technology is often used to accomplish fraud and how it can be used most effectively to detect fraud. Each new edition includes new ACL Software, the foremost fraud software on the market.

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Editorial Reviews

From the Publisher
"It is very readable and interesting to students. Doesn't read like a dry manual as another commonly-used text does. It covers a lot of bases and is easy to select chapters from or modify the order in which the sections are covered."

"Comprehensive, thorough, practical, a useful tool, an easy read, professionally written and organized."

Booknews
Albrecht (Brigham Young U.) presents an introductory textbook to forensic accounting (also known as fraud examination). He introduces the topic with discussions of the nature of fraud, fraud perpetrators and their motivations, and an overview of the different methods used to fight fraud. Following chapters look at fraud prevention, detection, and investigation. Finally, the various types of fraud are explored in greater depth. Annotation c. Book News, Inc., Portland, OR (booknews.com)
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Product Details

  • ISBN-13: 9780538470841
  • Publisher: Cengage Learning
  • Publication date: 2/2/2011
  • Edition description: New Edition
  • Edition number: 4
  • Pages: 696
  • Sales rank: 118,293
  • Product dimensions: 7.88 (w) x 10.16 (h) x 1.24 (d)

Meet the Author

W. Steve Albrecht is the Andersen Alumni Professor of Accountancy in the Marriott School of Management at Brigham Young University. He received a bachelor's degree in accounting from BYU and MBA and PhD degrees from the University of Wisconsin. He is a Certified Public Accountant, Certified Internal Auditor, and Certified Fraud Examiner.

Dr. Chad O. Albrecht, assistant professor at Utah State University, received his PhD from ESADE Business School in Barcelona, Spain, and currently teaches forensic accounting and ethics. His research focuses on international fraud and corruption from a humanistic perspective. His research articles have appeared in numerous journals and have been quoted in multiple news outlets. Previous to his doctoral studies, Dr. Albrecht worked as a licensed stockbroker for the Bank of Montreal. He currently serves as associate editor of Cross Cultural Management: An International Journal, a peer-review journal by Emerald Publishing.

Dr. Conan C. Albrecht, associate professor of Information Systems at Brigham Young University, teaches enterprise development, middleware, and business programming. Dr. Albrecht researches computer-based fraud detection techniques, e-commerce platforms, and online group dynamics. He has published several articles on fraud detection and information theory in numerous academic and professional outlets. He is currently developing an open source framework for computer-based fraud detection. The core of this research is detectlets, which encode background and detection information for specific fraud schemes. He hopes the system will eventually serve as the foundation of a large, online repository of detectlets about all types of fraud in the next few years.

Dr. Mark F. Zimbelman is an accounting professor and Selvoy J. Boyer Fellow at Brigham Young University (BYU). He teaches classes on auditing and fraud examination and focuses his research exclusively on fraud. His research has been published in numerous academic journals and he has worked with the American Institute of Certified Public Accountants and the Institute of Internal Auditors in writing various publications on fraud. Dr. Zimbelman received his CPA license and worked for more than six years as a financial statement auditor and, later, as a controller in industry. After obtaining his PhD he worked with KPMG in their fraud and forensics practice. This opportunity provided hands-on experience investigating violations of the Foreign Corrupt Practices Act, financial statement fraud, vendor fraud, and embezzlement.

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Table of Contents

Pt. 1 Introduction to Fraud
Ch. 1 The Nature of Fraud 3
Ch. 2 Who Commits Fraud and Why 25
Ch. 3 Fighting Fraud: An Overview 65
Pt. 2 Fraud Prevention
Ch. 4 Preventing Fraud 85
Pt. 3 Fraud Detection
Ch. 5 Recognizing the Symptoms of Fraud 111
Ch. 6 Proactive Approaches to Detecting Fraud 143
Pt. 4 Fraud Investigation
Ch. 7 Investigating Theft and Concealment 179
Ch. 8 Conversion Investigation Methods 211
Ch. 9 Inquiry Methods and Fraud Reports 237
Pt. 5 Management Fraud
Ch. 10 Financial Statement Fraud 335
Ch. 11 Revenue and Inventory Frauds 359
Ch. 12 Liability, Asset, and Inadequate Disclosure Frauds 387
Pt. 6 Other Types of Fraud
Ch. 13 Fraud Against Organizations 429
Ch. 14 Bankruptcy and Divorce Fraud 445
Ch. 15 Fraud in E-Commerce 469
Pt. 7 Resolution of Fraud
Ch. 16 Legal Follow-Up 483
Appendix 503
Bibliography 513
Glossary 515
Index 523
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