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The author, an expert in forensic accounting, shows companies and professionals how to reduce fraud losses and how to eliminate future frauds. He describes warning signs of fraud and discusses technology tools, investigation techniques, and financial statement screening. There is special emphasis on

Tabla de contenidos provista por Syndetics

• Part 1 Introduction to Fraud
• Chapter 1 The Nature of Fraud(p. 2)
• Seriousness of the Fraud Problem(p. 3)
• What Is Fraud?(p. 5)
• Types of Fraud(p. 7)
• Criminal and Civil Prosecution of Fraud(p. 11)
• Fraud-Related Careers(p. 13)
• Chapter 2 Who Commits Fraud and Why(p. 17)
• Who Commits Fraud(p. 18)
• Why People Commit Fraud(p. 19)
• The First Element: Pressure(p. 22)
• The Second Element: Opportunity(p. 26)
• The Third Element: Rationalization(p. 39)
• Summary(p. 42)
• Chapter 3 Fighting Fraud: An Overview(p. 46)
• Fraud Prevention(p. 47)
• Fraud Detection(p. 49)
• Fraud Investigation(p. 52)
• Legal Action(p. 55)
• Summary(p. 56)
• Part 2 Fraud Prevention
• Chapter 4 Preventing Fraud(p. 60)
• Not Everyone Is Honest(p. 61)
• Preventing Management Fraud(p. 73)
• Preventing Fraud--A Summary(p. 75)
• A Comprehensive Approach to Fighting Fraud(p. 75)
• Organizations and Fraud--The Current Model(p. 77)
• Part 3 Fraud Detection
• Chapter 5 Recognizing the Symptoms of Fraud(p. 83)
• Symptoms of Fraud(p. 84)
• Accounting Anomalies(p. 86)
• Internal Control Weaknesses(p. 92)
• Analytical Anomalies(p. 93)
• Extravagant Lifestyles(p. 98)
• Unusual Behaviors(p. 99)
• Tips and Complaints(p. 102)
• Summary(p. 107)
• Chapter 6 Proactive Approaches to Detecting Fraud(p. 109)
• Proactive Fraud Detection(p. 110)
• Inductive Method One: Commercial Data-Mining Software(p. 110)
• Inductive Method Two: Digital Analysis of Company Databases(p. 111)
• Deductive Fraud Detection(p. 115)
• Which Transaction-Based Approach Is Best?(p. 122)
• Analyzing Financial Statements Reports That Result from Transactions to Detect Fraud(p. 122)
• Detecting or Identifying Fraud Perpetrators(p. 130)
• Summary(p. 131)
• Part 4 Fraud Investigation
• Chapter 7 Investigating Theft and Concealment(p. 134)
• Theft Investigation Methods(p. 135)
• Concealment Investigation Methods(p. 143)
• Summary(p. 157)
• Chapter 8 Conversion Investigation Methods(p. 158)
• Federal Sources of Information(p. 159)
• State Sources of Information(p. 162)
• County and Local Records(p. 163)
• Private Sources of Information(p. 164)
• Financial Institution Records(p. 165)
• Publicly Available Databases(p. 166)
• On-line Sources of Information(p. 167)
• The Net Worth Method(p. 170)
• Summary(p. 173)
• Chapter 9 Inquiry Methods and Fraud Reports(p. 174)
• Honesty Testing(p. 174)
• Interviewing--An Overview(p. 176)
• Introductory Questions(p. 189)
• Informational Question(p. 194)
• Assessment Questions(p. 204)
• Closing Questions(p. 211)
• Admission-Seeking Questions(p. 213)
• Signed Statements(p. 228)
• The Fraud Report(p. 231)
• Summary(p. 231)
• Appendix 9.A Sample Signed Statement(p. 233)
• Part 5 Management Fraud
• Chapter 10 Financial Statement Fraud(p. 235)
• The Growing Problem of Financial Statement Fraud(p. 237)
• A Framework for Detecting Financial Statement Fraud(p. 242)
• Summary(p. 253)
• Chapter 11 Revenue and Inventory Frauds(p. 255)
• Revenue Fraud(p. 256)
• Inventory and Cost of Goods Sold Frauds(p. 268)
• Summary(p. 280)
• Chapter 12 Liability, Expense, Asset, and Inadequate Disclosure Frauds(p. 281)
• Liability and Expense Frauds(p. 282)
• Asset Fraud(p. 296)
• Inadequate Disclosure(p. 310)
• Summary(p. 317)
• Part 6 Other Types of Fraud
• Chapter 13 Fraud Against Organizations(p. 321)
• Fraud Statistics(p. 322)
• Asset Misappropriations(p. 323)
• Corruption(p. 329)
• Summary(p. 331)
• Chapter 14 Bankruptcy and Divorce Fraud(p. 333)
• The Bankruptcy Code(p. 335)
• Participants in the Bankruptcy Process(p. 338)
• Participants in Divorce Cases(p. 341)
• Fraud Investigator's Relationship to Participants in Bankruptcy Prceedings(p. 342)
• The Planned Bankruptcy Fraud(p. 343)
• Fraudulent Concealment of Assets or Income in Bankruptcies or Divorces(p. 344)
• Fraudulent Transfer(p. 346)
• Civil Liability for False Accusations(p. 347)
• Summary(p. 347)
• Appendix 14.A Affidavit of Proposed Investigator(p. 349)
• Appendix 14.B Application for Retention of Investigator(p. 351)
• Chapter 15 Fraud in E-Commerce(p. 353)
• Fraud Risks in E-Commerce(p. 354)
• Preventing Fraud in E-Commerce(p. 355)
• Detecting E-Business Fraud(p. 361)
• Summary(p. 361)
• Part 7 Resolution of Fraud
• Chapter 16 Legal Follow-Up(p. 364)
• The Court System(p. 365)
• The Civil Litigation Process(p. 367)
• The Criminal Litigation Process(p. 371)
• Being an Expert Witness(p. 375)
• Glossary(p. 379)
• Index(p. 391)

Notas de autor provistas por Syndetics

W. Steve Albrecht is the Arthur Anderson & Co. alumni professor of accountancy and the director of the School of Accountancy & Information Systems at Brigham Young University. A certified fraud examiner, a certified internal auditor and a certified public accountant, Dr. Albrecht has completed extensive research in the areas of financial statement fraud, theft and fraud in corporations, and white-collar crime. In addition, Dr. Albrecht served as president of both the Association of Certified Fraud Examiners and the American Accounting Association, he served as a member of the AICPA's Fraud Task Force, and he has served as an expert witness in numerous fraud cases