A Guide to Forensic Accounting Investigation

Front Cover
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

Pneface XXi
AClIIDWIBtigments XXiii
Wi CONTENTS
CHAPTER 2
Contents ix
CHAPTER 4
Xiw CONTENTS
CHAPTER 6
CHAPTER 16
CHAPTER 17
Report of Investigation 353
CHAPTER 19
CHAPTER 20
CHAPTER 21
CHAPTER 22
CHAPTER 23

Contents
CHAPTER 7
CHAPTER 15
CHAPTER 8
Wiii CONTENTS
Personal Privacy and Public Disclosure 151
CHAPTER 10
CHAPTER 11
Considerations When Fraud is Suspected 213
Potential Red Flags and Fraud Detection Techniques 231
CHAPTER 14
COrpOrate Intelligence 293
CHAPTER 24
CHAPTER 25
Foreign Corrupt Practices Act 527
Contents XWii
Construction Projects 547
XWiii CONTENTS
CHAPTER 28
CHAPTER 29
CHAPTER 30
Index 611
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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