A Guide to Forensic Accounting Investigation

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John Wiley & Sons, Apr 4, 2011 - Business & Economics - 648 pages
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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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Contents

PREVALENCE IMPACT AND FORM
Psychology of the Fraudster
The Roles of the Auditor and the Forensic
EACH COMPANY IS UNIQUE
ROLE
REGULATORYREACTION TO FRAUD
When and Why to Call in Forensic
CONCLUSION
LAYINGA FOUNDATIONFOR DETECTION
INFORMATION GATHERING
INVESTIGATION
Financial Reporting Fraud and
TARGETS OF CAPITAL MARKET FRAUD SECURITIES INVESTMENT MODEL
EXPLORE POTENTIAL REVENUE RED FLAGS IMPROPER ALLOCATION OF VALUE
INFLATING THE VALUE OF RECEIVABLES
Financial Statement Fraud Other

Building a Case Gathering
WHOSE EVIDENCE IS
IMPORTANT CONSIDERATIONS REGARDING
Potential Missteps Considerations
MORE ONA KEY TOPIC
COOKIE JAR RESERVES IMPROPER AND INADEQUATE DISCLOSURES
Ponzi Schemes
SUMMARY
Copyright

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About the author (2011)

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.

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