Steven L. Skalak, Thomas W. Golden, Mona M. Clayton, Jessica S. Pill

A Guide to Forensic Accounting Investigation (eBook, PDF)

• Format: PDF

Produktbeschreibung

Recent catastrophic business failures have caused some to rethink the value of the audit, with many demanding that auditors take more responsibility for fraud detection. This book provides forensic accounting specialists?experts in uncovering fraud?with new coverage on the latest PCAOB Auditing Standards, the Foreign Corrupt Practices Act, options fraud, as well as fraud in China and its implications. Auditors are equipped with the necessary practical aids, case examples, and skills for identifying situations that call for extended fraud detection procedures.

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Produktdetails

• Verlag: John Wiley & Sons
• Seitenzahl: 656
• Erscheinungstermin: 28. Dezember 2015
• Englisch
• ISBN-13: 9781118017715
• Artikelnr.: 44503447

Autorenporträt

Thomas W. Golden, CPA, CFE (Chicago, IL). Partner, PricewaterhouseCooper LLP specializes in providing consulting and expert witness testimony in both civil and criminal matters with special expertise in forensic accounting, fraud investigation, and financial statement accounting. He is a former Chairman of the Board of Regents for the Association of Certified Fraud Examiners and the current President of the Better Government Association, a citizen watchdog group in Chicago, IL. Mr. Golden is an adjunct professor at DePaul University. Steven L. Skalak, CPA, (Chicago, IL) is the National Practice Leader for PwC Investigations & Forensic Services of PricewaterhouseCoopers LLP. He has participated in a variety of corporate investigations relating to allegations that the Securities and Exchange Acts were violated, and of accounting or auditing improprieties. Steve has represented Audit Committees, Directors, Officers, Auditors, and Companies in class action litigation with shareholders and SEC investigations. Mona M. Clayton, CPA, CFE, (Chicago, IL) Partner for Pwc specializes in international fraud investigations with particular emphasis in Latin America where she has conducted investigations. She has designed investigative practice aids providing for consistent methodologies to be incorporated across common scheme investigations. Ms Clayton is an adjunct professor at DePaul University.

Inhaltsangabe

Preface. Acknowledgements. Chapter 1 Fraud: An Introduction. Chapter 2
Psychology of the Fraudster. Chapter 3 The Roles of the Auditor and the
Forensic Accounting Investigator. Chapter 4 Auditor Responsibilities and
the Law. Chapter 5 When and Why to Call in Forensic Accounting
Investigators. Chapter 6 Internal Audit: The Second Line of Defense.
Chapter 7 Teaming with Forensic Accounting Investigators. Chapter 8
Anonymous Communications. Chapter 9 Personal Privacy and Public Disclosure.
Chapter 10 Building a Case: Gathering and Documenting Evidence. Chapter 11
Independence, Objectivity, Skepticism. Chapter 12 Potential Missteps:
Considerations When Fraud Is Suspected. Chapter 13 Potential Red Flags and
Fraud Detection Techniques. Chapter 14 Investigative Techniques. Chapter 15
Corporate Intelligence. Chapter 16 The Art of the Interview. Chapter 17
Data Mining: Analysis of Structured and Unstructured Information. Chapter
18 Report of Investigation. Chapter 19 Supporting a Criminal Prosecution.
Chapter 20 Working with Attorneys. Chapter 21 Financial Reporting Fraud and
the Capital Markets. Chapter 22 Financial Statement Fraud: Revenue and
Receivables. Chapter 23 Financial Statement Fraud: Other Schemes and
Misappropriations. Chapter 24 Ponzi Schemes. Chapter 25 Money Laundering.
Chapter 26 Foreign Corrupt Practices Act. Chapter 27 Construction Projects.
Chapter 28 Contract Compliance. Chapter 29 Other Dimensions of Forensic
Accounting. Chapter 30 Corporate Remediation. Index.