Financial Fraud Prevention and Detection: Governance and Effective Practices

Index

A

accounting. See also generally accepted accounting principles (GAAP)

adjustments

aggressive

corruption, telltale signs of

department

entries, manipulated

hocus-pocus

accounting firm

legal liability of

outside

Treadway Commission

accounting fraud

allegations of

difficulty identifying

massive

accounting irregularities

about

below the radar screen

class action lawsuits and

accounts receivable manipulated

accurately present

acquisition, corporate

acquisition reserves adjusted

administrative proceedings

AICPA checklists

American Institute of Certified Public Accountants

American Stock Exchange

antifraud laws and regulations

Antony and Cleopatra

The Art of War (Sun Tzu)

Arthur Young & Co.

Assistant Attorney General

attorney work-product doctrine

attorney-client

confidences

privilege

attorneys

audit

deficiencies

forensic investigation vs.

relationship, benefits of continuing

sampling

standards

testing

audit committee. See also financial fraud; financial fraud detection; financial fraud investigation

accountants

AICPA checklists

AU Section 380 (Communications with Audit Committees)

auditor, direct responsibility for oversight of

auditor communications

auditor's compensation

Blue Ribbon Committee and

CEO and

chairman

charter

charter, sample

checklists and financial reporting system

compliance with laws, regulations, and ethical business practices

conflicts of interest and

cooperation and difficulties encountered

corporate culture and

corporate governance and

corruption and

counsel ...