Forensic Accounting and Fraud ExaminationForensic Accounting provides comprehensive coverage of fraud detection and deterrence and includes the broader educational material of the forensic accounting field with all the necessary accompaniments. The text follows the model curriculum for education in fraud and forensic funded by the U.S. national Institute of Justice and developed by a Technical Working Group of experts in the field. The text serves as a comprehensive and authoritative resource for teaching forensic accounting concepts and procedures that is also and appropriate and pedagogically ready for class room use. This easy to read, comprehensive textbook includes case study examples to clearly explain technical concepts and bring the material to life. |
Contents
Section I | 1 |
EXAMINATION AND FINANCIAL FORENSICS | 2 |
What Is Financial Forensics? | 8 |
NonFraud Forensic and Litigation Advisory | 23 |
Teamwork and Leadership | 32 |
CAREERS IN FRAUD EXAMINATION AND FINANCIAL FORENSICS | 35 |
Other Forensic Science Fields | 42 |
National Association of Certified Valuation Analysts | 50 |
USING INFORMATION TECHNOLOGY FOR FRAUD EXAMINATION AND FINANCIAL FORENSICS | 264 |
Section IV | 293 |
CASH DISBURSEMENT SCHEMES | 325 |
Proactive Computer Audit Tests for Detecting Billing | 337 |
Tampering Schemes | 357 |
Fraud | 367 |
Review Questions | 383 |
CHAPTER 13 | 384 |
Section II | 57 |
WhiteCollar Crime | 60 |
CHAPTER 4 | 86 |
AICPA Statement on Auditing Standard SAS No | 99 |
COMPLEX FRAUDS AND FINANCIAL CRIMES | 103 |
Bankruptcy Fraud | 106 |
CHAPTER 5 | 110 |
CHAPTER 6 | 137 |
Basic Accounting PrinciplesA Survivors Guide | 151 |
Section III | 173 |
CHAPTER 9 | 200 |
and Rationalization | 203 |
Other Physical Evidence | 213 |
CHAPTER 10 | 216 |
Relevance Reliability and Validity | 227 |
Learning Objectives 202 | 233 |
Judging Deception | 255 |
Joe Wells Ten Commandments for Effective | 259 |
Corruption | 401 |
Review Questions | 407 |
CHAPTER 14 | 408 |
Users of Financial Statements | 414 |
CHAPTER 15 | 422 |
Concealed Liabilities and Expenses | 428 |
CHAPTER 16 | 432 |
Improper Asset Valuation | 434 |
Deterrence of Financial Statement Fraud | 442 |
Personal Injury Wrongful Death and Survival | 477 |
Endnotes | 487 |
REMEDIATION AND LITIGATION ADVISORY SERVICES | 488 |
CrossExamination | 500 |
APPENDIX | 511 |
GLOSSARY | 517 |
523 | |
537 | |
Common terms and phrases
accounts payable accounts receivable ACFE activities AICPA amount anti-fraud assets associated audit committee auditors bank Certified Fraud Examiners committed company's computer forensics conceal corporate cost Crazy Eddie Cressey criminal cybercrime deposit deterrence disbursements documents earnings employee Enron ethical evidence examination and financial examiner or forensic example expenses false fictitious files financial crimes financial forensics financial reporting financial statement fraud forensic accountant forensic professionals fraud and financial fraud and forensic fraud risk fraud triangle fraudster fraudulent funds identify illegal income individuals internal auditors internal controls Internet INTERNET FRAUD interview inventory investigation invoices involved issues law enforcement litigation Median Loss money laundering occupational fraud operations organization organized crime payable payments payroll percent perpetrator person purchase receipts records red flags revenue shell company theft transactions types users valuation vendor victim company white-collar crime