Forensic accounting and fraud investigation for non-experts / Howard Silverstone [and others].
2012
HV8079.F7 S55 2012
Available at 3rd Floor
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Title
Forensic accounting and fraud investigation for non-experts / Howard Silverstone [and others].
Author
Edition
3rd ed.
ISBN
9780470879597 (book)
0470879599 (book)
9781118221044 (ebk.)
1118221044 (ebk.)
9781118234808 (ebk.)
1118234804 (ebk.)
9781118259405 (ebk.)
1118259408 (ebk.)
0470879599 (book)
9781118221044 (ebk.)
1118221044 (ebk.)
9781118234808 (ebk.)
1118234804 (ebk.)
9781118259405 (ebk.)
1118259408 (ebk.)
Imprint
Hoboken, N.J. : Wiley, ©2012.
Language
English
Description
xvi, 320 pages : illustrations ; 24 cm
Call Number
HV8079.F7 S55 2012
System Control No.
(OCoLC)786035774
Summary
Forensic Accounting andFraud Investigation for NON-EXPERTSThird Edition The essential guide for every business professional, Forensic Accounting and Fraud Investigation for Non-Experts, Third Edition is a must-have resource if you've been wondering how financial fraud occurs in an organization and what to do if you find or suspect it. With comprehensive coverage, the authors present useful advice on where your organization is most susceptible to fraud. Forensic Accounting and Fraud Investigation for Non-Experts, Third Edition features: Coverage of the core accounting, investigative, and legal aspects of forensic accounting for professionals new to the field New cases and new material on technology tools in forensic accounting A look at the investigative and legal process along with interview techniques Highly readable and accessible, this timely book provides you with a complete grounding in all phases of forensic accounting and fraud investigation, with methods and tips that will enable you to readily recognize and investigate financial fraud, as well as the evolving sophistication of financial crimes occurring in every sector of industry. Executives, managers, criminal investigators, and prosecuting attorneys all require a basic understanding of accounting principles and investigative techniques to protect their organizations from fraud. Forensic Accounting and Fraud Investigation for Non-Experts, Third Edition helps non-accountants better understand basic forensic accounting principles, how different types of fraud occur, and how to detect and probe fraud in an approach that maximizes the chances of successful prosecution of the perpetrator.
Bibliography, etc. Note
Includes bibliographical references and index.
Formatted Contents Note
Part I. Fraud and forensic accounting overview : Forensic accounting : What is forensic accounting? ; Why has forensic accounting become the buzz? ; Introduction to a profession ; Applications for forensic accounting ; A third dimension: contexts within each area of specialization
Fraud in society : What is fraud? ; Types of fraud ; Other types of financial fraud ; Sarbanes-Oxley ; What the numbers tell us about fraud ; Categories of occupational fraud ; Drawing conclusions ; Societies perception of fraud ; Who commits fraud?: Profile of the typical fraudster ; The social consequences of economic crime
Understanding the basics of financial accounting : Where it all begins ; The five accounting cycles ; Journals: subsidiary and general
Forms of entities : Basics of business structures ; Sole Proprietorships ; Partnerships ; Corporations ; Business enterprises in the global environment
Fundamental principles of financial analysis : Good analysis = due diligence? ; Why perform financial analysis? ; What and whom can you trust? ; Other factors to consider ; Financial analysis for the non-expert ; To the future
The role of the accounting professional : The importance of accounting professionals in the investigation ; The audit process ; Internal controls
Part II. Financial crime investigation : Business as a victim : Employee thefts ; Fraudulent billing schemes ; Fraud committed by outsiders ; Management thefts ; Corporate thefts ; Identity theft
Business villains : Organized crime and business ; Money laundering
The investigative process : Case initiation ; Case evaluation ; Solvability factors ; Goal setting and planning ; Investigation ; Background
Interviewing financially sophisticated witnesses : The interview ; Interviewing financially sophisticated witnesses
Proving cases through documentary evidence : Document collection ; Document organization ; The process of proof ; The logic of argument ; Proof through inference
Analysis tools for investigators : Why use analysis tools at all? ; Associational analysis ; Temporal analysis
Inferential analysis : How inferential analysis helps ; What is an inference network? ; Investigative inference analysis ; The key list ; Constructing an investigative inference chart ; Plotting the chart ; Some tips for charting success ; Applying the chart to the investigative process
Documenting and presenting the case : Creating a system ; The casebook system ; Report writing ; Testifying as a financial expert.
Fraud in society : What is fraud? ; Types of fraud ; Other types of financial fraud ; Sarbanes-Oxley ; What the numbers tell us about fraud ; Categories of occupational fraud ; Drawing conclusions ; Societies perception of fraud ; Who commits fraud?: Profile of the typical fraudster ; The social consequences of economic crime
Understanding the basics of financial accounting : Where it all begins ; The five accounting cycles ; Journals: subsidiary and general
Forms of entities : Basics of business structures ; Sole Proprietorships ; Partnerships ; Corporations ; Business enterprises in the global environment
Fundamental principles of financial analysis : Good analysis = due diligence? ; Why perform financial analysis? ; What and whom can you trust? ; Other factors to consider ; Financial analysis for the non-expert ; To the future
The role of the accounting professional : The importance of accounting professionals in the investigation ; The audit process ; Internal controls
Part II. Financial crime investigation : Business as a victim : Employee thefts ; Fraudulent billing schemes ; Fraud committed by outsiders ; Management thefts ; Corporate thefts ; Identity theft
Business villains : Organized crime and business ; Money laundering
The investigative process : Case initiation ; Case evaluation ; Solvability factors ; Goal setting and planning ; Investigation ; Background
Interviewing financially sophisticated witnesses : The interview ; Interviewing financially sophisticated witnesses
Proving cases through documentary evidence : Document collection ; Document organization ; The process of proof ; The logic of argument ; Proof through inference
Analysis tools for investigators : Why use analysis tools at all? ; Associational analysis ; Temporal analysis
Inferential analysis : How inferential analysis helps ; What is an inference network? ; Investigative inference analysis ; The key list ; Constructing an investigative inference chart ; Plotting the chart ; Some tips for charting success ; Applying the chart to the investigative process
Documenting and presenting the case : Creating a system ; The casebook system ; Report writing ; Testifying as a financial expert.
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