The Accountant's Handbook of Fraud and Commercial Crime, 1995 Cumulative Supplement

Overview

Since the responsibility of detecting and preventing fraud now falls heavily on the accounting profession, the accountant needs this practical and complete tool for dealing with real and potential fraud. Helps accountants develop an investigative eye toward both internal and external fraud and provides information on how to cope with it when discovered. Preventive measures for avoiding fraud are also discussed. Contains forms, checklists and thoroughly tested material. Updates will include recent cases, new ...
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Overview

Since the responsibility of detecting and preventing fraud now falls heavily on the accounting profession, the accountant needs this practical and complete tool for dealing with real and potential fraud. Helps accountants develop an investigative eye toward both internal and external fraud and provides information on how to cope with it when discovered. Preventive measures for avoiding fraud are also discussed. Contains forms, checklists and thoroughly tested material. Updates will include recent cases, new developments and new practice aids.
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Editorial Reviews

Booknews
Provides accountants in industry, government, and private practice with the basic tools and raw materials to build an overlying practical structure of fraud knowledge, an investigative mentality, and rules of evidence. The handbook is divided into four major parts on understanding fraud, general techniques for prevention, preventing specific types of fraud, and crisis management. Includes a glossary and an appendix of professional studies and pronouncements. Annotation c. Book News, Inc., Portland, OR (booknews.com)
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Product Details

  • ISBN-13: 9780471102434
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 1/23/1995
  • Edition number: 1
  • Pages: 219

Table of Contents

Pt. I Understanding Fraud
Ch. 1 Introduction 3
Pt. II Prevention: General Techniques
Ch. 2 Managing the Risk of Fraud 15
Ch. 3 Promoting an Ethical Environment 45
Ch. 4 Risk Financing and Fidelity Insurance 59
Ch. 5 Computer Security and System Recovery 83
Pt. III Prevention: Specific Types of Fraud
Ch. 6 Asset Misappropriation from Within 119
Ch. 7 Frauds Perpetrated by Outsiders 145
Ch. 8 Computer Crime and Computer Criminals 173
Ch. 9 Commercial Crime 205
Pt. IV Crisis Management
Ch. 10 Dealing with a Known or Suspected Fraud 231
Bibliography 249
Glossary 251
Appendix: Professional Studies and Pronouncements 291
Index 327
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