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FRAUD AUDITING AND FORENSIC ACCOUNTING

With the responsibility of detecting and preventing fraud falling heavily on the accounting profession, every accountant needs to recognize fraud and learn the tools and strategies necessary to catch it in time. Providing valuable information to those responsible for dealing with prevention and discovery of financial deception, Fraud Auditing and Forensic Accounting, Fourth Edition helps accountants develop an investigative eye toward both internal and external fraud and provides tips for coping with fraud when it is found to have occurred.

Completely updated and revised, the new edition presents:

Brand-new chapters devoted to fraud response as well as to the physiological aspects of the fraudster A closer look at how forensic accountants get their job done More about Computer-Assisted Audit Tools (CAATs) and digital forensics Technological aspects of fraud auditing and forensic accounting Extended discussion on fraud schemes Case studies demonstrating industry-tested methods for dealing with fraud, all drawn from a wide variety of actual incidents

Inside this book, you will find step-by-step keys to fraud investigation and the most current methods for dealing with financial fraud within your organization. Written by recognized experts in the field of white-collar crime, this Fourth Edition provides you, whether you are a beginning forensic accountant or an experienced investigator, with industry-tested methods for detecting, investigating, and preventing financial schemes.

Tabla de contenidos provista por Syndetics

• Preface(p. xi)
• Acknowledgments(p. xiii)
• Chapter 1 Background of Fraud Auditing and Forensic Accounting(p. 1)
• Introduction(p. 1)
• Brief History of Fraud and the Antifraud Profession(p. 3)
• The Fraud Cycle(p. 7)
• Review of Technical Literature(p. 9)
• Forensic Accountant and Audits(p. 11)
• Forensic Accountants(p. 20)
• Fraud Auditors(p. 25)
• Keys to Effectice Fraud Investigation(p. 31)
• The Antifraud Professional's Career(p. 33)
• Summary(p. 36)
• Notes(p. 37)
• Chapter 2 Fraud Principles(p. 39)
• Introduction(p. 39)
• Definition: What Is Fraud?(p. 40)
• Synonyms: Fraud, Theft, and Embezzlement(p. 42)
• Classic Fraud Research(p. 42)
• Fraud Triangle(p. 44)
• Scope of Fraud(p. 47)
• Profile of Fraudsters(p. 49)
• Who is Victimized by Fraud Most Often?(p. 53)
• Fraud Taxonomies(p. 54)
• Fraud Tree(p. 62)
• Evolution of a Typical Fraud(p. 65)
• Summary(p. 68)
• Notes(p. 69)
• Chapter 3 Fraud Schemes(p. 71)
• Introduction(p. 71)
• ACFE Fraud Tree(p. 73)
• Financial Statement Schemes(p. 80)
• Corruption Schemes(p. 83)
• Asset Misappropriation Schemes(p. 84)
• Summary(p. 94)
• Notes(p. 94)
• Chapter 4 Red Flags(p. 95)
• Introduction(p. 95)
• Professional Standards(p. 97)
• Common Red Flags(p. 99)
• Specific Red Flags(p. 101)
• Fraud Detection Model(p. 110)
• Summary(p. 111)
• Notes(p. 112)
• Chapter 5 Fraud Risk Assessment(p. 113)
• Introduction(p. 113)
• Technical Literature and Risk Assessment(p. 114)
• Risk Assessment Factors(p. 115)
• Risk Assessment Best Practices(p. 119)
• Risk Management Checklists and Documentation(p. 125)
• Summary(p. 129)
• Notes(p. 129)
• Chapter 6 Fraud Prevention(p. 131)
• Introduction(p. 131)
• Prevention Environment(p. 132)
• Perception of Detection(p. 135)
• Classic Approaches(p. 137)
• Other Prevention Measures(p. 139)
• Accounting Cycles(p. 141)
• Summary(p. 143)
• Notes(p. 143)
• Chapter 7 Fraud Detection(p. 145)
• Introduction(p. 145)
• Fraud Detection Axioms(p. 146)
• Common Detection Methods(p. 146)
• Specific Detection Methods(p. 149)
• Summary(p. 155)
• Appendix 7A: Beneish's Ratios(p. 156)
• Chapter 8 Fraud Response(p. 157)
• Introduction(p. 157)
• Fraud Policy(p. 157)
• Fraud Response Team(p. 160)
• Recovery(p. 164)
• Summary(p. 165)
• Notes(p. 166)
• Appendix 8A: ACFE Sample Fraud Policy(p. 167)
• Appendix 8B: Sample Fraud Policy Decision Matrix(p. 172)
• Chapter 9 Computer Crime(p. 175)
• Introduction(p. 175)
• History and Evolution of Computer Crimes(p. 176)
• Computer Crime Theories and Categorizations(p. 179)
• Characteristics of the Computer Environment(p. 182)
• Information Security (INFOSEC)(p. 185)
• Profiling Internet Fraudsters(p. 186)
• Summary(p. 192)
• Notes(p. 193)
• Chapter 10 Fraud and the Accounting Information System(p. 195)
• Introduction(p. 195)
• Accounting Concepts(p. 196)
• Segregation of Duties(p. 202)
• Accounting Information Systems(p. 203)
• Key Personnel(p. 204)
• Computer Hardware(p. 208)
• Computer Software(p. 210)
• New Forms of Media(p. 211)
• Audit Trail Concept(p. 211)
• Summary(p. 212)
• Chapter 11 Gathering Evidence(p. 213)
• Introduction(p. 213)
• Rules of Evidence(p. 213)
• Hearsay Exceptions(p. 217)
• Other Rules of Evidence(p. 218)
• Summary(p. 223)
• Notes(p. 223)
• Chapter 12 Cyber Forensics(p. 225)
• Introduction(p. 225)
• Expectation of Privacy(p. 226)
• Types of Investigations(p. 227)
• Sources of Digital Data(p. 230)
• Types of Cyber Data(p. 231)
• Cyber Forensics Investigation Process(p. 234)
• Variety of Specialists in Cyber Forensics(p. 236)
• Summary(p. 237)
• Notes(p. 237)
• Chapter 13 Obtaining and Evaluating Nonfinancial Evidence in a Fraud Examination(p. 239)
• Introduction(p. 239)
• Interviews(p. 240)
• Body Language(p. 242)
• Deception Cues(p. 243)
• Eye Language(p. 244)
• Statement Analysis(p. 245)
• SCAN(p. 246)
• Summary(p. 247)
• Notes(p. 247)
• Chapter 14 General Criteria and Standards for Establishing an Expert Witness's Qualifications(p. 249)
• Introduction(p. 249)
• Credentials(p. 250)
• Personal Qualities of the Expert(p. 255)
• Sources for Locating Expert Witnesses(p. 259)
• Distinguishing the Actual Area of Competence(p. 261)
• Summary(p. 261)
• Notes(p. 262)
• Chapter 15 The Legal Role and Qualifications of an Expert Witness(p. 263)
• Introduction(p. 263)
• Role of a Forensic Accountant as a Witness in Court(p. 264)
• Legal Qualifications for a Forensic Accountant as an Expert Witness(p. 269)
• Qualification and Admissibility of Accounting Evidence(p. 270)
• Expert's Role in the Litigation Team(p. 272)
• Pretestimony Activities(p. 272)
• Summary(p. 273)
• Notes(p. 274)
• Appendix 15A: Transcript of Typical Court Testimony of Expert Witness(p. 275)
• Chapter 16 Effective Tactics and Procedures for the Expert Witness in Court(p. 277)
• Introduction(p. 277)
• Effective Profile(p. 278)
• Being a Credible Expert Witness(p. 278)
• Expert's Role in the Litigation Team(p. 279)
• Pretestimony Activities(p. 280)
• Trial and Testimony(p. 281)
• Survival Techniques(p. 288)
• Summary(p. 290)
• Notes(p. 290)
• Chapter 17 Fraud and the Public Accounting Profession(p. 291)
• Introduction(p. 291)
• History of Fraud and the Auditor: A Summary(p. 291)
• Fraud and the Auditor's Liability(p. 302)
• Fraud and the Auditor's Responsibility(p. 303)
• Fraud and the Auditor's Role(p. 306)
• Summary(p. 308)
• Note(p. 308)
• About the Authors(p. 311)
• Index(p. 313)

Notas de autor provistas por Syndetics

TOMMIE W. SINGLETON, CPA, CMA, CISA, CFF, CGEIT, and CITP, is Marshall IS Scholar and coordinator of the Forensic Accounting Program at the University of Alabama at Birmingham. His articles have appeared in such journals as EDPACS , EDP Auditor Journal , White-Collar Crime Fighter, Journal of Corporate Accounting and Finance, and Information Systems Audit and Control journal. Tommie has presented this material to dozens of auditing firms, internal audit departments, and professional organizations as seminars and training. He is a scholar-in-residence for the regional public accounting firm Carr, Riggs & Ingram with responsibilities related to fraud auditing and forensic accounting.

AARON J. SINGLETON, CPA, CISA, has worked for five years at a global public accounting firm performing information technology, financial statement, and regulatory compliance audits. Aaron's prior experience includes managing accounting and systems for a private wholesale company, and experience in systems development, installation, and support. Aaron has published articles related to fraud and forensics in journals including the Information Security Journal and the Journal of Corporate Accounting and Finance . Aaron earned his master's of accountancy from Bowling Green State University, and bachelor's degrees in accounting and management from the University of Alabama at Birmingham.