Forensic Accounting and Fraud Investigation for Non-Experts
An unflinching and complete guide to forensic accounting and investigation for the non-expert\ "A sharp, savvy examination of financial fraud and forensic accounting. The beauty of this book is in its clear language and engaging manner. I found it a pleasure to read. As a primer on the subject, it is a must. Highly recommended."\ —Christopher Reich author of The Devil's Banker\ Hundreds of thousands of incidents involving financial fraud occur each year because of poor or inadequate...
Search in google:
A must-have reference for every business professional, Forensic Accounting and Fraud Investigation for Non-Experts, Second Edition is a necessary tool for those interested in understanding how financial fraud occurs in an organization and what to do when it is found or suspected. With comprehensive coverage, authors and industry experts Howard Silverstone and Michael Sheetz provide insightful advice on where an organization is most susceptible to fraud and how to effectively act when fraud is suspected.Forensic Accounting and Fraud Investigation for Non-Experts, Second Edition features:Discussion of the implications of the Sarbanes-Oxley Act and PCAOB rulingsAll new real-life examples for business managers and criminal investigatorsNew legal milestone casesA detailed look at the investigative process, providing guidance on documentary evidence, the role of the expert witness, and interview techniquesHighly readable and accessible, this timely book is conveniently organized into two sections?—forensic accounting overview and financial crime investigation—providing readers with a complete grounding in all phases of forensic accounting and fraud investigation. The methods and tips provided enable managers to readily recognize and investigate financial fraud as well as the evolving sophistication of financial crimes occurring within their firms. 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, Second 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.
Introduction1Pt. 1Fraud and Forensic Accounting Overview31Fraud in Society52Understanding the Basics of Financial Accounting433The Entities574Fundamental Principles of Analysis635The Role of the Accounting Professional77Pt. 2Financial Crime Investigation876Business as a Victim897Business as a Vehicle1018Case Generation1199Interviewing Financially Sophisticated Witnesses13310Analytical Techniques for Financial Crime Investigation15511Inference Network Analysis18112Implementing the Investigative Inference Model20113Documenting the Investigation21714Testifying in Financial Crime Cases233App. A: Key List255App. B: Federal Rules Of Evidence259Glossary277Index285
\ From the Publisher"Whether you are a senior executive, a middle manager, an investigator, or a small business owner, Forensic Accounting provides what you need to know to ensure that your organization is not brought to its knees by a criminal in the accounting department." (Security Management; 10/2007)\ "Even experienced financial fraud examiners will find this book handy for helping prevent and reduce losses from fraud." (Journal of Accountancy, January 2007)\ \ \
