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A must-have reference for every business professional, Forensic Accounting and Fraud Investigation for Non-Experts, Second 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.

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• Acknowledgments
• Part 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
• Partnerships
• 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
• Part 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
• Index

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CHOICE Review

For business persons, students, and faculty interested in forensic accounting and fraud investigation, this volume deserves a spot on the bookshelf. The first part of this new edition (2nd ed., CH, Jun'07, 44-5747) provides an overview of fraud types and a brief history of "fraudsters." Financial accounting, including financial analysis, is covered without the use of journal entries or ledger accounts that would bog down the nonexpert reader. The case studies integrated throughout the book's first part are numerous and fascinating. The second part of the work presents a detailed, sequential view of the investigative process. Starting with an overview of the preliminary planning of an investigation, the authors, all forensic accounting experts, proceed to cover interviewing techniques; evidence documentation; and use of association analysis, temporal analysis, key lists, and inference charts to organize and better understand large volumes of information. They then discuss the final report and presentation of case findings to a judge and jury not schooled on the technical issues involved. The suggested readings and end-of-chapter notes provide a wealth of sources for readers interested in furthering their understanding. Summing Up: Highly recommended. Upper-division undergraduate students through practitioners. R. Derstine Kutztown University of Pennsylvania

Notas de autor provistas por Syndetics

HOWARD SILVERSTONE , CPA, FCA, CFE, is a Director and cofounder of Forensic Resolutions, Inc. He has concen-trated 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. He has contributed articles to the Legal Intelligencer, Litigation Quarterly, and the Risk Report, as well as a chapter to The CPA's Handbook of Fraud and Commercial Crime Prevention and is coauthor of Fraud 101: Techniques and Strategies for Detection, Second Edition, published by Wiley. A frequent speaker, he's delivered presentations for many corporations, law firms, and insurance companies, as well as the Association of Certified Fraud Examiners, the Institute of Internal Auditors, and the Association for Finan-cial Professionals (formerly the Treasury Management Association).

MICHAEL SHEETZ , JD, is an Associate Professor of Criminal Justice and former appellate law clerk. During his twenty-year law enforcement and criminal justice career, he has served in every facet of criminal investigation, including white-collar and computer crimes. As a guest lecturer, he frequently speaks on such topics as fraud, exploitation of the elderly, and computer-related crime.