Forensic Accounting and Fraud Examination

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John Wiley & Sons, Jun 8, 2010 - Business & Economics - 560 pages
Forensic Accounting provides comprehensive coverage of fraud detection and deterrence and includes the broader educational material of the forensic accounting field with all the necessary accompaniments. The text follows the model curriculum for education in fraud and forensic funded by the U.S. national Institute of Justice and developed by a Technical Working Group of experts in the field. The text serves as a comprehensive and authoritative resource for teaching forensic accounting concepts and procedures that is also and appropriate and pedagogically ready for class room use. This easy to read, comprehensive textbook includes case study examples to clearly explain technical concepts and bring the material to life.
 

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forensic Accounting and fraud Examination

Contents

Introduction to Fraud Examination and Financial Forensics
1
What Is Financial Forensics?
8
NonFraud Forensic and Litigation Advisory
23
CAREERS IN FRAUD EXAMINATION AND FINANCIAL FORENSICS
35
Professional Organizations and their Related
47
Criminology Ethics and the Legal Regulatory and Professional Environments
57
Ethics
76
Review Questions
84
Graphics and Graphics Software
285
Case Management Software
291
Fraud Schemes
293
Cash Larceny Schemes
306
Noncash Misappropriation Schemes
314
CASH DISBURSEMENT SCHEMES
325
Check Tampering Schemes
339
Payroll Schemes
358

COMPLEX FRAUDS AND FINANCIAL CRIMES
86
COMPUTER AND INTERNET FRAUD
111
Frauds And Other Threats in the Digital World
118
Internet Fraud
127
Computer and Internet Crime
135
LEGAL REGULATORY AND PROFESSIONAL ENVIRONMENT
137
Probable Cause
143
Detection and Investigative Tools and Techniques
173
Fraud Detection
181
Targeted Fraud Risk Assessment in a Digital
197
DETECTION AND INVESTIGATIONS
202
EFFECTIVE INTERVIEWING AND INTERROGATION
233
Judging Deception
255
USING INFORMATION TECHNOLOGY FOR FRAUD EXAMINATION AND FINANCIAL FORENSICS
264
Detection and Investigation in a Digital Environment
271
Expense Reimbursement Schemes
371
Review Questions
383
CORRUPTION AND THE HUMAN FACTOR
384
FINANCIAL STATEMENT FRAUD
408
Fraudulent Financial Statement Schemes
419
Deterrence of Financial Statement Fraud
442
Financial Litigation Advisory Services and Remediation
447
CONSULTING LITIGATION SUPPORT
448
Commercial Damages
455
REMEDIATION AND LITIGATION ADVISORY SERVICES
488
Restructure the Internal Control Environment
502
APPENDIX A REFERENCES AND RESOURCES
511
GLOSSARY
517
INDEX
523
Copyright

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About the author (2010)

Mary-Jo Kranacher is a CPA and a certified fraud examiner. She is the Editor-in-Chief of The CPA Journal, the official publication of the New York State Society of CPAs.?She is a tenured accounting professor and department chairman at York College of The City University of New York.?Professor Kranacher was recently selected by the ACFE as the 2009 Educator of the Year for educating current and future CPAs about fraud detection and deterrence. She?was a member of the planning panel that developed a model curriculum for fraud and forensic accounting education for the U.S. National Institute of Justice. Professor Kranacher has conducted forensic investigations related to asset misappropriation, fraudulent financial statements, expense reimbursement schemes, and others.

Richard?Riley (CPA, CFE, CFF)?is currently a Louis F. Tanner Distinguished Professor of Public Accounting at West Virginia University, the 2008 Association of Certified Fraud Examiners Educator of the Year and 2009 American Accounting Association Innovation in Accounting Education Award recipient. He has developed and implemented fraud and forensic accounting education programs for the United States National Institute of Justice and the Internal Revenue Service and is the Director of Research for the Institute for Fraud Prevention.?Since 2002, Dr. Riley has performed expert financial analysis and litigation support services, offering deposition and trial testimony. He has two forthcoming books: Financial Statement Fraud: Prevention and Detection with Zabi Rezaee and Forensic Accounting and Fraud Examination textbook with Joseph Wells and Mary-Jo Kranacher.
Dr. Riley possesses an undergraduate degree in accounting from Wheeling Jesuit University, a Masters of Professional Accountancy from West Virginia University and Doctor of Philosophy Degree from the University of Tennessee.

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