Fraud Auditing and Forensic Accounting, 4th Edition,9780470877913

Fraud Auditing and Forensic Accounting, 4th Edition

by ;
ISBN13: 9780470877913
ISBN10: 047087791X
Format: eBook
Pub. Date: 2010-07-01
Publisher(s): Wiley
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Table of Contents

Preface
Acknowledgments
Background of Fraud Auditing and Forensic Accounting
Introduction
Brief History of Fraud and the Anti-fraud Profession
The Fraud Cycle
Review of Technical Literature
Forensic Accountant and Audits
Forensic Accountants
Fraud Auditors
Keys to Effective Fraud Investigation
The Anti-fraud Professional's Career
Summary
Notes
Fraud Principles
Introduction
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
Evolution of a Typical Fraud
Summary
Notes
Fraud Schemes
Introduction
ACFE Fraud Tree
Financial Statement Schemes
Corruption Schemes
Asset Misappropriation Schemes
Summary
Notes
Red Flags
Introduction
Professional Standards
Common Red Flags
Specific Red Flags
Fraud Detection Model
Summary
Notes
Fraud Risk Assessment
Introduction
Technical Literature and Risk Assessment
Risk Assessment Factors
Risk Assessment Best Practices
Risk Management Checklists and Documentation
Summary
Notes
Fraud Prevention
Introduction
Prevention Environment
Perception of Detection
Classic Approaches
Other Prevention Measures
Accounting Cycles
Summary
Notes
Fraud Detection
Introduction
Fraud Detection Axioms
Common Detection Methods
Specific Detection Methods
Summary
Beneish's Ratios
Fraud Response
Introduction
Fraud Policy
Fraud Response Team
Recovery
Summary
ACFE Sample Fraud Policy
Sample Fraud Policy Decision Matrix
Notes
Computer Crime
Introduction
History and Evolution of Computer Crimes
Computer Crime Theories and Categorizations
Characteristics of the Computer Environment
Information Security (INFOSEC)
Profiling Internet Fraudsters
Summary
Notes
Fraud and the Accounting Information System
Introduction
Accounting Concepts
Segregation of Duties
Accounting Information Systems
Key Personnel
Computer Hardware
Computer Software
New Forms of Media
Audit Trail Concept
Summary
Gathering Evidence
Introduction
Rules of Evidence
Hearsay Exceptions
Other Rules of Evidence
Summary
Notes
Cyber Forensics
Introduction
Expectation of Privacy
Types of Investigations
Sources of Digital Data
Types of Cyber Data
Cyber Forensics Investigation Process
Variety of Specialists in Cyber Forensics
Summary
Notes
Obtaining and Evaluating Non-Financial Evidence in a Fraud Examination
Introduction
Interviews
Body Language
Deception Cues
Eye Language
Statement Analysis
SCAN
Summary
Notes
General Criteria and Standards for Establishing an Expert Witness's
Qualifications
Introduction
Credentials
Personal Qualities of the Expert
Sources for Locating Expert Witnesses
Distinguishing the Actual Area of Competence
Summary
Notes
The Legal Role and Qualifications of an Expert Witness
Introduction
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
Summary
Transcript of Typical Court Testimony of Expert Witness
Notes
Effective Tactics and Procedures for the Expert Witness in Court
Introduction
Effective Profile
Being a Credible Expert Witness
Expert's Role in the Litigation Team
Pretestimony Activities
Trial and Testimony
Survival Techniques
Summary
Note
Fraud and the Public Accounting Profession
Introduction
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
Notes
About the Authors
Index
Table of Contents provided by Publisher. All Rights Reserved.

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