Statistical Techniques for Forensic Accounting

Name: Statistical Techniques for Forensic Accounting
Availability: OutOfStock
ISBN: 9780133133813

ISBN-10: 0133133818

ISBN-13: 9780133133813

Edition: 2013

Authors: Saurav Dutta

List price: $89.99

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Description:

Master powerful statistical techniques for uncovering fraud or misrepresentation in complex financial data.The discipline of statistics has developed sophisticated, well-accepted approaches for identifying financial fraud and demonstrating that it is deliberate.Statistical Techniques for Forensic Accountingis the first comprehensive guide to these tools and techniques. Leading expert Dr. Saurav Dutta explains their mathematical underpinnings, shows how to use them properly, and guides you in communicating your findings to other interested and knowledgeable parties, or assessing others' analyses. Dutta is singularly well-qualified to write this book: he has been engaged as an expert in many…

Book details

List price: $89.99
Copyright year: 2013
Publisher: FT Press
Publication date: 6/18/2013
Binding: Hardcover
Pages: 288
Size: 7.50" wide x 9.50" long x 1.00" tall
Weight: 1.364



Foreword


Acknowledgments


Preface



Introduction: The Challenges in Forensic Accounting



Introduction



Characteristics and Types of Fraud



Management Fraud Schemes



Employee Fraud Schemes



Cyber-crime



Chapter Summary



Endnotes



Legislation, Regulation, and Guidance Impacting Forensic Accounting



Introduction



U.S. Legislative Response to Fraudulent Financial Reporting.



The Emphasis on Prosecution of Fraud at the Department of Justice



The Role of the FBI in Detecting Corporate Fraud



Professional Guidance in SAS 99



Chapter Summary



Endnotes



Preventive Measures: Corporate Governance and Internal Controls



Introduction



Corporate Governance Issues in Developed Economies



Emerging Economies and Their Unique Corporate Governance Issues



Organizational Controls



A System of Internal Controls



The COSO Framework on Internal Controls



Benefits, Costs, and Limitations of Internal Controls



Incorporation of Fraud Risk in the Design of Internal Controls



Legislation on Internal Controls



Chapter Summary



Endnotes



Detection of Fraud: Shared Responsibility



Introduction



Expectations Gap in the Accounting Profession



Responsibility of the External Auditor



Responsibility of the Board of Directors



Role of the Audit Committee



Managements Role and Responsibilities in the Financial Reporting Process



The Role of the Internal Auditor



Who Blows the Whistle



Chapter Summary



Endnotes



Data Mining.



Introduction



Data Classification



Association Analysis



Cluster Analysis



Outlier Analysis



Data Mining to Detect Money Laundering



Chapter Summary



Endnotes



Transitioning to Evidence



Introduction



Probability Concepts and Terminology



Schematic Representation of Evidence



Information and Evidence



Mathematical Definitions of Prior, Conditional, and Posterior Probability



The Probative Value of Evidence



Bayesï¿½ Rule



Chapter Summary



Endnote



Discrete Probability Distributions



Introduction



Generic Definitions and Notations



The Binomial Distribution



Poisson Probability Distribution



Hypergeometric Distribution



Chapter Summary



Endnotes



Continuous Probability Distributions



Introduction



Conceptual Development of Probability Framework



Uniform Probability Distribution



Normal Probability Distribution



Testing for Normality



Chebycheff's Inequality



Binomial Distribution Expressed as a Normal Distribution



The Exponential Distribution



Joint Distribution of Continuous Random Variables



Chapter Summary



Sampling Theory and Techniques



Introduction



Motivation for Sampling



Theory Behind Sampling



Statistical Sampling Techniques



Nonstatistical Sampling Techniques



Sampling Approaches in Auditing



Chapter Summary



Endnotes....



Statistical Inference from Sample Information



Introduction



The Ability to Generalize Sample Data to Population Parameters



Central Limit Theorem and non-Normal Distributions



Estimation of Population Parameter



Confidence Intervals



Confidence Interval for a Large Sample When Population Standard Deviation Is Known



Confidence Interval for a Large Sample When Population Standard Deviation Is Unknown



Confidence Intervals for Small Samples



Confidence Intervals for Proportions



Chapter Summary



Endnote



Determining Sample Size



Introduction



Computing Sample Size When Population Deviation Is Known



Sample Size Estimation when Population Deviation Is Unknown



Sample Size Estimation for Proportions



Chapter Summary



Regression and Correlation



Introduction



Probabilistic Linear Models



Correlation



Least Squares Regression



Coefficient of Determination



Test of Significance and p-Values



Prediction Using Regression



Caveats and Limitations of Regression Models



Other Regression Models



Chapter Summary


Index