- Browse
- » Forensic accounting and fraud investigation for non-experts
Forensic accounting and fraud investigation for non-experts
Author
Publisher
Varies, see individual formats and editions
Publication Date
Varies, see individual formats and editions
Language
English
Description
Loading Description...
Table of Contents
From the Book - 3rd ed.
pt. I. Fraud and forensic accounting overview
Ch. 1. 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
Conclusion
Suggested readings
Notes. ; Ch. 2. 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
Conclusion
Suggested readings
Notes. ; Ch. 3. Understanding the basics of financial accounting
Where it all begins
The five accounting cycles
Journals: subsidiary and general
Conclusion
Suggested readings
Note. ; Ch. 4. Forms of entities
Basics of business structures
Sole Proprietorships
Partnerships
Corporations
Business enterprises in the global environment
Conclusion
Suggested readings
Notes. ; Ch. 5. 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
Conclusion
Suggested readings
Notes. ; Ch. 6. The role of the accounting professional
The importance of accounting professionals in the investigation
The audit process
Internal controls
Conclusion
Notes.
pt. II. Financial crime investigation
ch. 7. Business as a victim
Introduction
Employee thefts
Fraudulent billing schemes
Fraud committed by outsiders
Management thefts
Corporate thefts
Identity theft
Conclusion
Suggested readings
Notes. ; Ch. 8. Business villains
Introduction
Organized crime and business
Money laundering
Conclusion
Suggested readings
Notes. ; Ch. 9. The investigative process
Introduction
Case initiation
Case evaluation
Solvability factors
Goal setting and planning
Investigation
Background
Conclusion
Suggested readings
Notes. ; Ch. 10. Interviewing financially sophisticated witnesses
Introduction
The interview
Interviewing financially sophisticated witnesses
Conclusion
Suggested readings
Notes. ; Ch. 11. Proving cases through documentary evidence
Introduction
Document collection
Document organization
The process of proof
The logic of argument
Proof through inference
Conclusion
Suggested readings
Notes. ; Ch. 12. Analysis tools for investigators
Introduction
Why use analysis tools at all?
Associational analysis
Temporal analysis
Conclusion
Suggested readings
Notes. ; Ch. 13. Inferential analysis
Introduction
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
Conclusion
Suggested readings
Notes. ; Ch. 14. Documenting and presenting the case
Introduction
Creating a system
The casebook system
Report writing
Testifying as a financial expert
Conclusion
Suggested readings
Notes.
From the Book - 2nd ed.
pt. I. Fraud and forensic accounting overview
1. Fraud in society
What is fraud?
Types of fraud
What the numbers tell us about fraud
The social consequences of economic crime
Suggested readings
2. Understanding the basics of financial accounting
Introduction
The five accounting cycles
Journals
Tying the thread
Suggested readings
3. The entities
Proprietorships
The partnership
Corporations
Business enterprises in the global environment
Suggested readings
4. Fundamental principles of analysis
Good analysis = due diligence?
Why do it?
Other factors to consider
Analysis for the non-expert
To the future
Suggested readings
5. The role of the accounting professional
The importance of accounting professionals in the investigation
The audit process
Internal controls.
pt. II. Financial crime investigation
6. Business as a victim
Introduction
Employee thefts
Payroll fraud
Fraudulent billing schemes
Fraud committed by outsiders
Management thefts
Corporate thefts
Identity theft
Suggested readings
7. Business villains
Introduction
Organized crime and business
Money laundering
Conclusion
Suggested readings
8. The investigative process
Introduction
Case initiation
Case evaluation
Goal setting and planning
Investigation
Conclusion
Suggested readings
9. Interviewing financially sophisticated witnesses
Introduction
The interview
Interviewing financially sophisticated witnesses
Conclusion
Suggested readings
10. Proving cases through documentary evidence
Introduction
Document collection
Document organization
The process of proof
The logic of argument
Proof through inference
Conclusion
Suggested readings
11. Analysis tools for investigators
Introduction
Why use analysis tools at all?
Associational analysis
Temporal analysis
Conclusion
Suggested readings
12. Inferential analysis
Introduction
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
Conclusion
Suggested readings
13. Documenting and presenting the case
Introduction
Creating a system
The casebook system
Report writing
Testifying as a financial expert
Conclusion
Suggested readings.
Excerpt
Loading Excerpt...
Author Notes
Loading Author Notes...
More Details
Contributors
ISBN
9780470879597
9781118259405
9780470495346
9781118221044
9781299189331
9781118234808
9781119200635
9780471784876
9781118259405
9780470495346
9781118221044
9781299189331
9781118234808
9781119200635
9780471784876
UPC
Staff View
Loading Staff View.
