Howard Silverstone, Michael Sheetz, Stephen Pedneault, Frank Rudewicz
Forensic Accounting and Fraud Investigation for Non-Experts (eBook, ePUB)
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Howard Silverstone, Michael Sheetz, Stephen Pedneault, Frank Rudewicz
Forensic Accounting and Fraud Investigation for Non-Experts (eBook, ePUB)
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Fully revised, the proven primer on forensic accounting with all-new cases A must-have reference for every business professional, Forensic Accounting and Fraud Investigation for Non-Experts, Third Edition is a necessary tool for those interested in understanding how financial fraud occurs and what to do when you find or suspect it within your organization. With comprehensive coverage, it provides insightful advice on where an organization is most susceptible to fraud. * Updated with new cases and new material on technology tools in forensic accounting * Covers the core accounting,…mehr
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Fully revised, the proven primer on forensic accounting with all-new cases A must-have reference for every business professional, Forensic Accounting and Fraud Investigation for Non-Experts, Third Edition is a necessary tool for those interested in understanding how financial fraud occurs and what to do when you find or suspect it within your organization. With comprehensive coverage, it provides insightful advice on where an organization is most susceptible to fraud. * Updated with new cases and new material on technology tools in forensic accounting * Covers the core accounting, investigative, and legal aspects of forensic accounting for professionals new to the field * Covers investigative and legal issues along with accounting schemes Written by a team of recognized experts in the field of forensic accounting, Forensic Accounting and Fraud Investigation for Non-Experts, Third Edition is essential reading for accountants and investigators requiring the most up-to-date methods in dealing with financial fraud within their organizations.
Produktdetails
- Produktdetails
- Verlag: John Wiley & Sons
- Seitenzahl: 336
- Erscheinungstermin: 23. Februar 2012
- Englisch
- ISBN-13: 9781118234808
- Artikelnr.: 37349281
- Verlag: John Wiley & Sons
- Seitenzahl: 336
- Erscheinungstermin: 23. Februar 2012
- Englisch
- ISBN-13: 9781118234808
- Artikelnr.: 37349281
HOWARD SILVERSTONE, CPA, FCA, CFE, is Director at Forensic Resolutions, Inc. MICHAEL SHEETZ, JD, is an adjunct professor of business law, ethics, and international law for several universities, and a former appellate law clerk for the Fourth District Court of Appeals. STEPHEN PEDNEAULT, CPA/CFF, CFE, is a Principal of Forensic Accounting Services, LLC, where he specializes in forensic accounting, employee fraud, and litigation support matters. He is an adjunct professor at the University of Connecticut; is the author of Fraud 101: Techniques and Strategies for Understanding Fraud, Third Edition; contributed to Fraud Casebook: Lessons from the Bad Side of Business; and has written articles for state and national publications. Frank E. Rudewicz, JD, CPP, CAMS, has more than thirty years' experience conducting domestic and international investigations for fraud, ethics, and other employment-related conduct. Mr. Rudewicz has been involved in numerous high-profile and sensitive engagements regarding fraud, organized crime, compliance, and security assessments. He has appeared on Dateline NBC, Forensic Files, and various other media outlets for his investigative work. A recognized expert on security and investigations, Mr. Rudewicz lectures and teaches frequently on these topics. He often provides expert testimony and conducts independent inquiries for a variety of employee misconduct issues.
Preface xiii Acknowledgments xv PART I FORENSIC ACCOUNTING AND FRAUD
OVERVIEW 1 CHAPTER 1 Forensic Accounting 3 What Is Forensic Accounting? 3
Why Has Forensic Accounting Become the Buzz? 4 Introduction to a Profession
5 Applications for Forensic Accounting 6 A Third Dimension: Contexts within
Each Area of Specialization 11 Conclusion 14 Suggested Readings 15 Notes 15
CHAPTER 2 Fraud in Society 17 What Is Fraud? 17 Types of Fraud 21 Other
Types of Financial Fraud 25 Sarbanes-Oxley 27 What the Numbers Tell Us
about Fraud 28 Categories of Occupational Fraud 29 Drawing Conclusions 31
Society's Perception of Fraud 32 Who Commits Fraud?--Profile of the Typical
Fraudster 33 The Social Consequences of Economic Crime 39 Conclusion 39
Suggested Readings 40 Notes 40 CHAPTER 3 Understanding the Basics of
Financial Accounting 43 Where It All Begins 43 The Five Accounting Cycles
46 Journals: Subsidiary and General 54 Conclusion 56 Suggested Readings 56
Note 57 CHAPTER 4 Forms of Entities 59 Basics of Business Structures 59
Sole Proprietorships 60 Partnerships 60 Corporations 63 Business
Enterprises in the Global Environment 66 Conclusion 70 Suggested Readings
70 Notes 72 CHAPTER 5 Fundamental Principles of Financial Analysis 73 Good
Analysis = Due Diligence? 73 Why Perform Financial Analysis? 76 What and
Whom Can You Trust? 76 Other Factors to Consider 77 Financial Analysis for
the Non-Expert 78 To the Future 85 Conclusion 86 Suggested Readings 87
Notes 87 CHAPTER 6 The Role of the Accounting Professional 89 The
Importance of Accounting Professionals in the Investigation 89 The Audit
Process 93 Internal Controls 98 Conclusion 101 Notes 101 PART II FINANCIAL
CRIME INVESTIGATION 103 CHAPTER 7 Business as a Victim 105 Introduction 105
Employee Thefts 106 Fraudulent Billing Schemes 112 Fraud Committed by
Outsiders 113 Management Thefts 114 Corporate Thefts 117 Identity Theft 118
Conclusion 120 Suggested Readings 120 Notes 120 CHAPTER 8 Business Villains
123 Introduction 123 Organized Crime and Business 123 Money Laundering 130
Conclusion 137 Suggested Readings 138 Notes 139 CHAPTER 9 The Investigative
Process 143 Introduction 143 Case Initiation 144 Case Evaluation 145
Solvability Factors 147 Goal Setting and Planning 148 Investigation 156
Background 158 Conclusion 166 Suggested Readings 167 Notes 167 CHAPTER 10
Interviewing Financially Sophisticated Witnesses 169 Introduction 169 The
Interview 170 Interviewing Financially Sophisticated Witnesses 185
Conclusion 188 Suggested Readings 189 Notes 190 CHAPTER 11 Proving Cases
through Documentary Evidence 193 Introduction 193 Document Collection 194
Document Organization 207 The Process of Proof 211 The Logic of Argument
213 Proof through Inference 217 Conclusion 221 Suggested Readings 222 Notes
224 CHAPTER 12 Analysis Tools for Investigators 227 Introduction 227 Why
Use Analysis Tools at All? 227 Associational Analysis 229 Temporal Analysis
246 Conclusion 252 Suggested Readings 252 Notes 253 CHAPTER 13 Inferential
Analysis 255 Introduction 255 How Inferential Analysis Helps 255 What Is an
Inference Network? 256 Investigative Inference Analysis 259 The Key List
263 Constructing an Investigative Inference Chart 264 Plotting the Chart
268 Some Tips for Charting Success 272 Applying the Chart to the
Investigative Process 273 Conclusion 275 Suggested Readings 275 Notes 277
CHAPTER 14 Documenting and Presenting the Case 279 Introduction 279
Creating a System 279 The Casebook System 280 Report Writing 287 Testifying
as a Financial Expert 290 Conclusion 305 Suggested Readings 305 Notes 306
About the Authors 309 Index 311
OVERVIEW 1 CHAPTER 1 Forensic Accounting 3 What Is Forensic Accounting? 3
Why Has Forensic Accounting Become the Buzz? 4 Introduction to a Profession
5 Applications for Forensic Accounting 6 A Third Dimension: Contexts within
Each Area of Specialization 11 Conclusion 14 Suggested Readings 15 Notes 15
CHAPTER 2 Fraud in Society 17 What Is Fraud? 17 Types of Fraud 21 Other
Types of Financial Fraud 25 Sarbanes-Oxley 27 What the Numbers Tell Us
about Fraud 28 Categories of Occupational Fraud 29 Drawing Conclusions 31
Society's Perception of Fraud 32 Who Commits Fraud?--Profile of the Typical
Fraudster 33 The Social Consequences of Economic Crime 39 Conclusion 39
Suggested Readings 40 Notes 40 CHAPTER 3 Understanding the Basics of
Financial Accounting 43 Where It All Begins 43 The Five Accounting Cycles
46 Journals: Subsidiary and General 54 Conclusion 56 Suggested Readings 56
Note 57 CHAPTER 4 Forms of Entities 59 Basics of Business Structures 59
Sole Proprietorships 60 Partnerships 60 Corporations 63 Business
Enterprises in the Global Environment 66 Conclusion 70 Suggested Readings
70 Notes 72 CHAPTER 5 Fundamental Principles of Financial Analysis 73 Good
Analysis = Due Diligence? 73 Why Perform Financial Analysis? 76 What and
Whom Can You Trust? 76 Other Factors to Consider 77 Financial Analysis for
the Non-Expert 78 To the Future 85 Conclusion 86 Suggested Readings 87
Notes 87 CHAPTER 6 The Role of the Accounting Professional 89 The
Importance of Accounting Professionals in the Investigation 89 The Audit
Process 93 Internal Controls 98 Conclusion 101 Notes 101 PART II FINANCIAL
CRIME INVESTIGATION 103 CHAPTER 7 Business as a Victim 105 Introduction 105
Employee Thefts 106 Fraudulent Billing Schemes 112 Fraud Committed by
Outsiders 113 Management Thefts 114 Corporate Thefts 117 Identity Theft 118
Conclusion 120 Suggested Readings 120 Notes 120 CHAPTER 8 Business Villains
123 Introduction 123 Organized Crime and Business 123 Money Laundering 130
Conclusion 137 Suggested Readings 138 Notes 139 CHAPTER 9 The Investigative
Process 143 Introduction 143 Case Initiation 144 Case Evaluation 145
Solvability Factors 147 Goal Setting and Planning 148 Investigation 156
Background 158 Conclusion 166 Suggested Readings 167 Notes 167 CHAPTER 10
Interviewing Financially Sophisticated Witnesses 169 Introduction 169 The
Interview 170 Interviewing Financially Sophisticated Witnesses 185
Conclusion 188 Suggested Readings 189 Notes 190 CHAPTER 11 Proving Cases
through Documentary Evidence 193 Introduction 193 Document Collection 194
Document Organization 207 The Process of Proof 211 The Logic of Argument
213 Proof through Inference 217 Conclusion 221 Suggested Readings 222 Notes
224 CHAPTER 12 Analysis Tools for Investigators 227 Introduction 227 Why
Use Analysis Tools at All? 227 Associational Analysis 229 Temporal Analysis
246 Conclusion 252 Suggested Readings 252 Notes 253 CHAPTER 13 Inferential
Analysis 255 Introduction 255 How Inferential Analysis Helps 255 What Is an
Inference Network? 256 Investigative Inference Analysis 259 The Key List
263 Constructing an Investigative Inference Chart 264 Plotting the Chart
268 Some Tips for Charting Success 272 Applying the Chart to the
Investigative Process 273 Conclusion 275 Suggested Readings 275 Notes 277
CHAPTER 14 Documenting and Presenting the Case 279 Introduction 279
Creating a System 279 The Casebook System 280 Report Writing 287 Testifying
as a Financial Expert 290 Conclusion 305 Suggested Readings 305 Notes 306
About the Authors 309 Index 311
Preface xiii Acknowledgments xv PART I FORENSIC ACCOUNTING AND FRAUD
OVERVIEW 1 CHAPTER 1 Forensic Accounting 3 What Is Forensic Accounting? 3
Why Has Forensic Accounting Become the Buzz? 4 Introduction to a Profession
5 Applications for Forensic Accounting 6 A Third Dimension: Contexts within
Each Area of Specialization 11 Conclusion 14 Suggested Readings 15 Notes 15
CHAPTER 2 Fraud in Society 17 What Is Fraud? 17 Types of Fraud 21 Other
Types of Financial Fraud 25 Sarbanes-Oxley 27 What the Numbers Tell Us
about Fraud 28 Categories of Occupational Fraud 29 Drawing Conclusions 31
Society's Perception of Fraud 32 Who Commits Fraud?--Profile of the Typical
Fraudster 33 The Social Consequences of Economic Crime 39 Conclusion 39
Suggested Readings 40 Notes 40 CHAPTER 3 Understanding the Basics of
Financial Accounting 43 Where It All Begins 43 The Five Accounting Cycles
46 Journals: Subsidiary and General 54 Conclusion 56 Suggested Readings 56
Note 57 CHAPTER 4 Forms of Entities 59 Basics of Business Structures 59
Sole Proprietorships 60 Partnerships 60 Corporations 63 Business
Enterprises in the Global Environment 66 Conclusion 70 Suggested Readings
70 Notes 72 CHAPTER 5 Fundamental Principles of Financial Analysis 73 Good
Analysis = Due Diligence? 73 Why Perform Financial Analysis? 76 What and
Whom Can You Trust? 76 Other Factors to Consider 77 Financial Analysis for
the Non-Expert 78 To the Future 85 Conclusion 86 Suggested Readings 87
Notes 87 CHAPTER 6 The Role of the Accounting Professional 89 The
Importance of Accounting Professionals in the Investigation 89 The Audit
Process 93 Internal Controls 98 Conclusion 101 Notes 101 PART II FINANCIAL
CRIME INVESTIGATION 103 CHAPTER 7 Business as a Victim 105 Introduction 105
Employee Thefts 106 Fraudulent Billing Schemes 112 Fraud Committed by
Outsiders 113 Management Thefts 114 Corporate Thefts 117 Identity Theft 118
Conclusion 120 Suggested Readings 120 Notes 120 CHAPTER 8 Business Villains
123 Introduction 123 Organized Crime and Business 123 Money Laundering 130
Conclusion 137 Suggested Readings 138 Notes 139 CHAPTER 9 The Investigative
Process 143 Introduction 143 Case Initiation 144 Case Evaluation 145
Solvability Factors 147 Goal Setting and Planning 148 Investigation 156
Background 158 Conclusion 166 Suggested Readings 167 Notes 167 CHAPTER 10
Interviewing Financially Sophisticated Witnesses 169 Introduction 169 The
Interview 170 Interviewing Financially Sophisticated Witnesses 185
Conclusion 188 Suggested Readings 189 Notes 190 CHAPTER 11 Proving Cases
through Documentary Evidence 193 Introduction 193 Document Collection 194
Document Organization 207 The Process of Proof 211 The Logic of Argument
213 Proof through Inference 217 Conclusion 221 Suggested Readings 222 Notes
224 CHAPTER 12 Analysis Tools for Investigators 227 Introduction 227 Why
Use Analysis Tools at All? 227 Associational Analysis 229 Temporal Analysis
246 Conclusion 252 Suggested Readings 252 Notes 253 CHAPTER 13 Inferential
Analysis 255 Introduction 255 How Inferential Analysis Helps 255 What Is an
Inference Network? 256 Investigative Inference Analysis 259 The Key List
263 Constructing an Investigative Inference Chart 264 Plotting the Chart
268 Some Tips for Charting Success 272 Applying the Chart to the
Investigative Process 273 Conclusion 275 Suggested Readings 275 Notes 277
CHAPTER 14 Documenting and Presenting the Case 279 Introduction 279
Creating a System 279 The Casebook System 280 Report Writing 287 Testifying
as a Financial Expert 290 Conclusion 305 Suggested Readings 305 Notes 306
About the Authors 309 Index 311
OVERVIEW 1 CHAPTER 1 Forensic Accounting 3 What Is Forensic Accounting? 3
Why Has Forensic Accounting Become the Buzz? 4 Introduction to a Profession
5 Applications for Forensic Accounting 6 A Third Dimension: Contexts within
Each Area of Specialization 11 Conclusion 14 Suggested Readings 15 Notes 15
CHAPTER 2 Fraud in Society 17 What Is Fraud? 17 Types of Fraud 21 Other
Types of Financial Fraud 25 Sarbanes-Oxley 27 What the Numbers Tell Us
about Fraud 28 Categories of Occupational Fraud 29 Drawing Conclusions 31
Society's Perception of Fraud 32 Who Commits Fraud?--Profile of the Typical
Fraudster 33 The Social Consequences of Economic Crime 39 Conclusion 39
Suggested Readings 40 Notes 40 CHAPTER 3 Understanding the Basics of
Financial Accounting 43 Where It All Begins 43 The Five Accounting Cycles
46 Journals: Subsidiary and General 54 Conclusion 56 Suggested Readings 56
Note 57 CHAPTER 4 Forms of Entities 59 Basics of Business Structures 59
Sole Proprietorships 60 Partnerships 60 Corporations 63 Business
Enterprises in the Global Environment 66 Conclusion 70 Suggested Readings
70 Notes 72 CHAPTER 5 Fundamental Principles of Financial Analysis 73 Good
Analysis = Due Diligence? 73 Why Perform Financial Analysis? 76 What and
Whom Can You Trust? 76 Other Factors to Consider 77 Financial Analysis for
the Non-Expert 78 To the Future 85 Conclusion 86 Suggested Readings 87
Notes 87 CHAPTER 6 The Role of the Accounting Professional 89 The
Importance of Accounting Professionals in the Investigation 89 The Audit
Process 93 Internal Controls 98 Conclusion 101 Notes 101 PART II FINANCIAL
CRIME INVESTIGATION 103 CHAPTER 7 Business as a Victim 105 Introduction 105
Employee Thefts 106 Fraudulent Billing Schemes 112 Fraud Committed by
Outsiders 113 Management Thefts 114 Corporate Thefts 117 Identity Theft 118
Conclusion 120 Suggested Readings 120 Notes 120 CHAPTER 8 Business Villains
123 Introduction 123 Organized Crime and Business 123 Money Laundering 130
Conclusion 137 Suggested Readings 138 Notes 139 CHAPTER 9 The Investigative
Process 143 Introduction 143 Case Initiation 144 Case Evaluation 145
Solvability Factors 147 Goal Setting and Planning 148 Investigation 156
Background 158 Conclusion 166 Suggested Readings 167 Notes 167 CHAPTER 10
Interviewing Financially Sophisticated Witnesses 169 Introduction 169 The
Interview 170 Interviewing Financially Sophisticated Witnesses 185
Conclusion 188 Suggested Readings 189 Notes 190 CHAPTER 11 Proving Cases
through Documentary Evidence 193 Introduction 193 Document Collection 194
Document Organization 207 The Process of Proof 211 The Logic of Argument
213 Proof through Inference 217 Conclusion 221 Suggested Readings 222 Notes
224 CHAPTER 12 Analysis Tools for Investigators 227 Introduction 227 Why
Use Analysis Tools at All? 227 Associational Analysis 229 Temporal Analysis
246 Conclusion 252 Suggested Readings 252 Notes 253 CHAPTER 13 Inferential
Analysis 255 Introduction 255 How Inferential Analysis Helps 255 What Is an
Inference Network? 256 Investigative Inference Analysis 259 The Key List
263 Constructing an Investigative Inference Chart 264 Plotting the Chart
268 Some Tips for Charting Success 272 Applying the Chart to the
Investigative Process 273 Conclusion 275 Suggested Readings 275 Notes 277
CHAPTER 14 Documenting and Presenting the Case 279 Introduction 279
Creating a System 279 The Casebook System 280 Report Writing 287 Testifying
as a Financial Expert 290 Conclusion 305 Suggested Readings 305 Notes 306
About the Authors 309 Index 311