Forensic Accounting and Fraud Investigation for Non-Experts

Name: Forensic Accounting and Fraud Investigation for Non-Experts
Availability: InStock
ISBN: 9780470879597

ISBN-10: 0470879599

ISBN-13: 9780470879597

Edition: 3rd 2012

Authors: Stephen Pedneault, Michael Sheetz, Frank Rudewicz, Howard Silverstone

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Description:

Forensic Accounting encompasses the process of auditing to recognize and investigate financial fraud occurring in an organization. There is a growing need among law enforcement professionals, small business owners, and department managers to better understand basic forensic accounting principles, how different types of fraud occur, and how to investigate a fraud that is detected in a way that maximizes the chances of successful prosecution of the perpetrator. This book provides a comprehensive primer to all phases of forensic accounting, from detection to conviction.

Book details

List price: $50.00
Edition: 3rd
Copyright year: 2012
Publisher: John Wiley & Sons, Limited
Publication date: 4/13/2012
Binding: Hardcover
Pages: 320
Size: 6.25" wide x 9.50" long x 1.25" tall
Weight: 1.430
Language: English

Silverstone is a principal in the Philadelphia office of Kroll, Inc. He has concentrated on forensic and investigative accounting since 1985 and has been involved in every aspect of cases, including planning, detailed analysis, discovery, and expert testimony in forensic accounting.



Preface


Acknowledgments



Forensic Accounting and Fraud Overview



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



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


Society's Perception of Fraud


Who Commits Fraud?-Profile of the Typical Fraudster


The Social Consequences of Economic Crime


Conclusion


Suggested Readings


Notes



Understanding the Basics of Financial Accounting


Where It All Begins


The Five Accounting Cycles


Journals: Subsidiary and General


Conclusion


Suggested Readings


Note



Forms of Entities


Basics of Business Structures


Sole Proprietorships


Partnerships


Corporations


Business Enterprises in the Global Environment


Conclusion


Suggested Readings


Notes



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



The Role of the Accounting Professional


The Importance of Accounting Professionals in the Investigation


The Audit Process


Internal Controls


Conclusion


Notes



Financial Crime Investigation



Business as a Victim


Introduction


Employee Thefts


Fraudulent Billing Schemes


Fraud Committed by Outsiders


Management Thefts


Corporate Thefts


Identity Theft


Conclusion


Suggested Readings


Notes



Business Villains


Introduction


Organized Crime and Business


Money Laundering


Conclusion


Suggested Readings


Notes



The Investigative Process


Introduction


Case Initiation


Case Evaluation


Solvability Factors


Goal Setting and Planning


Investigation


Background


Conclusion


Suggested Readings


Notes



Interviewing Financially Sophisticated Witnesses


Introduction


The Interview


Interviewing Financially Sophisticated Witnesses


Conclusion


Suggested Readings


Notes



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



Analysis Tools for Investigators


Introduction


Why Use Analysis Tools at All?


Associational Analysis


Temporal Analysis


Conclusion


Suggested Readings


Notes



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



Documenting and Presenting the Case


Introduction


Creating a System


The Casebook System


Report Writing


Testifying as a Financial Expert


Conclusion


Suggested Readings


Notes


About the Authors


Index