Fraud Auditing and Forensic Accounting
Search in google:
Experts have estimated that the costs of white-collar crime average about twenty times the costs of street crimes each year. With the increasing complexity of financial structures and the intensity of business competition, fraud has become harder to detect and more tempting to commit.Discover how to become more effective in discerning and preventing financial fraud in your organization with the techniques and tools in Fraud Auditing and Forensic Accounting, Third Edition. Completely updated and revised, the new edition picks up where the passage of the Sarbanes-Oxley Act and the adoption of Statement on Auditing Standard No. 99, Consideration of Fraud in a Financial Statement Audit, left off. Whether you are a beginning forensic accountant or an experienced investigator, the authors have brought together the latest material, including:Extended discussion on fraud schemesMore about Computer-Assisted Audit Tools (CAATs) and other technological aspects of fraud auditing and forensic accountingNew case studies, drawn from a wide variety of actual incidents, which demonstrate industry-tested methods for dealing with fraudNew information on Sarbanes-Oxley, COSO, SAS 99, ERM, and ACFE Report to the NationWritten by a team of recognized experts in the field of white-collar crime, this Third Edition reveals industry-tested methods for detecting, investigating, and preventing accounting fraud and is essential reading for accountants and investigators requiring the most up-to-date methods in dealing with financial fraud within their organizations.
Ch. 1Fraud definitions, models, and taxonomies1Ch. 2Fundamentals of fraud auditing and forensic accounting33Ch. 3Auditor liability for detecting fraud75Ch. 4Fraud schemes99Ch. 5Red flags and fraud detection125Ch. 6Fraud and CAATs155Ch. 7Fraud prevention and control175Ch. 8Fraud risk assessment191Ch. 9Fraud and the accounting information system211Ch. 10Computer-related fraud231Ch. 11Forensic accountant as an expert witness255Ch. 12General criteria and standards for evaluating an expert's qualifications283Ch. 13Gathering evidence299
