| Description |
xiv, 317 pages : illustrations ; 24 cm |
| Series |
[Wiley corporate F & A] |
|
Wiley corporate F & A.
|
| Contents |
1. Background of Fraud Auditing and Forensic Accounting -- Brief History of Fraud and the Antifraud Profession -- The Fraud Cycle -- Review of Technical Literature -- Forensic Accountant and Audits -- Forensic Accountants -- Fraud Auditors -- Keys to Effective Fraud Investigation -- The Antifraud Professional's Career -- 2. Fraud Principles -- Definition: What Is Fraud? -- Synonyms: Fraud, Theft, and Embezzlement -- Classic Fraud Research -- Fraud Triangle -- Scope of Fraud -- Profile of Fraudsters -- Who Is Victimized by Fraud Most Often? -- Fraud Taxonomies -- Fraud Tree -- Evolution of a Typical Fraud -- 3. Fraud Schemes -- ACFE Fraud Tree -- Financial Statement Schemes -- Corruption Schemes -- Asset Misappropriation Schemes -- 4. Red Flags -- Professional Standards -- Common Red Flags -- Specific Red Flags -- Fraud Detection Model -- 5. Fraud Risk Assessment -- Technical Literature and Risk Assessment -- Risk Assessment Factors -- Risk Assessment Best Practices -- Risk Management Checklists and Documentation -- 6. Fraud Prevention -- Prevention Environment -- Perception of Detection -- Classic Approaches -- Other Prevention Measures -- Accounting Cycles -- 7. Fraud Detection -- Fraud Detection Axioms -- Common Detection Methods -- Specific Detection Methods -- Appendix 7A: Beneish's Ratios -- 8. Fraud Response -- Fraud Policy -- Fraud Response Team -- Recovery -- Appendix 8A: ACFE Sample Fraud Policy -- Appendix 8B: Sample Fraud Policy Decision Matrix -- 9. Computer Crime -- History and Evolution of Computer Crimes -- Computer Crime Theories and Categorizations -- Characteristics of the Computer Environment -- Information Security (INFOSEC) -- Profiling Internet Fraudsters -- 10. Fraud and the Accounting Information System -- Accounting Concepts -- Segregation of Duties -- Accounting Information Systems -- Key Personnel -- Computer Hardware -- Computer Software -- New Forms of Media -- Audit Trail Concept -- 11. Gathering Evidence -- Rules of Evidence -- Hearsay Exceptions -- Other Rules of Evidence -- 12. Cyber Forensics -- Expectation of Privacy -- Types of Investigations -- Sources of Digital Data -- Types of Cyber Data -- Cyber Forensics Investigation Process -- Variety of Specialists in Cyber Forensics -- 13. Obtaining and Evaluating NonFinancial Evidence in a Fraud Examination -- Interviews -- Body Language -- Deception Cues -- Eye Language -- Statement Analysis -- SCAN -- 14. General Criteria and Standards for Establishing an Expert Witness's Qualifications -- Credentials -- Personal Qualities of the Expert -- Sources for Locating Expert Witnesses -- Distinguishing the Actual Area of Competence -- 15. The Legal Role and Qualifications of an Expert Witness -- Role of a Forensic Accountant as a Witness in Court -- Legal Qualifications for a Forensic Accountant as an Expert Witness -- Qualification and Admissibility of Accounting Evidence -- Expert's Role in the Litigation Team -- Pretestimony Activities -- Appendix 15A: Transcript of Typical Court Testimony of Expert Witness -- 16. Effective Tactics and Procedures for the Expert Witness in Court -- Effective Profile -- Being a Credible Expert Witness -- Expert's Role in the Litigation Team -- Pretestimony Activities -- Trial and Testimony -- Survival Techniques -- 17. Fraud and the Public Accounting Profession -- History of Fraud and the Auditor: A Summary -- Fraud and the Auditor's Liability -- Fraud and the Auditor's Responsibility -- Fraud and the Auditor's Role |
| Summary |
"Completely revised and updated, Fraud Auditing and Forensic Accounting, Fourth Edition reveals how to develop an investigative eye toward both internal and external fraud and provides crucial information on how to deal with it when discovered. With new chapters on the physiological aspects of the fraudster and on fraud response, as well as new material on non-financial aspects of fraud investigation, body language, discourse analysis, and interviewing techniques, this authoritative, timely book equips auditors, investigators, corporate attorneys, and accountants to identify the signs of financial fraud and successfully investigate it"-- |
| Notes |
Rev. ed. of: Fraud auditing and forensic accounting. 3rd ed. 2006 |
| Bibliography |
Includes bibliographical references and index |
| Subject |
Forensic accounting -- United States.
|
|
Fraud investigation -- United States.
|
|
White collar crime investigation -- United States.
|
| Author |
Singleton, Aaron J., 1980-
|
| LC no. |
2010013504 |
| ISBN |
9780470564134 (hardback) |
|
