How to detect and prevent business fraud

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Prentice-Hall, 1982 - Business & Economics - 277 pages

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Opportunities that Allow or Encourage
Reluctance to Give Auditors Needed Data

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About the author (1982)

A highly respected certified fraud examiner, certified internal auditor, and certified public accountant, W. Steve Albrecht incorporates his expertise, particularly in the area of forensic accounting, throughout this edition. Dr. Albrecht is Associate Dean of the Marriott School of Management and Andersen Professor at Brigham Young University (BYU), where he was recognized with the Audit Section Educator of the Year award in 2005. Dr. Albrecht served for nine years as BYUas director of the School of Accountancy and Information Systems and has also taught at Stanford and the University of Illinois. Dr. Albrecht received a B.A. from BYU and M.B.A. and Ph.D. from the University of Wisconsin. He is past president of the American Accounting Association, the Association of Certified Fraud Examiners (ACFE), and Beta Alpha Psi. He was a member of the Board of Regents of the Institute of Internal Auditors and served on the AICPA task force that wrote SAS 82, a fraud auditing standard. He was on the FASAC advisory committee to the FASB and currently serves as a trustee of the Financial Accounting Foundation overseeing the FASB and GASB. He was a member of the Committee of Sponsoring Organizations (COSO), the AICPA Council, and has chaired the AICPAas Pre-Certification Executive Education Committee. Dr. Albrecht has extensively researched business fraud and has published more than 100 articles and more than 20 books or monographs. In 5 of the last 10 years, he was chosen as one of the 100 most influential accounting professionals in the United States by ACCOUNTING TODAY. Because of his extensive work, one of the ACFE headquarters buildings in Austin, Texas, is named after him. Dr. Albrecht has consulted with Fortune 500 companies, major financial institutions, the United Nations, and the FBI, and has been an expert witness in some of the largest fraud cases in America.

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