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Forensic Accounting and Fraud Investigation for Non-Experts, 3rd Edition

Book Description

Fully revised, the proven primer on forensic accounting with all-new cases

A must-have reference for every business professional, Forensic Accounting and Fraud Investigation for Non-Experts, Third Edition is a necessary tool for those interested in understanding how financial fraud occurs and what to do when you find or suspect it within your organization. With comprehensive coverage, it provides insightful advice on where an organization is most susceptible to fraud.

  • Updated with new cases and new material on technology tools in forensic accounting

  • Covers the core accounting, investigative, and legal aspects of forensic accounting for professionals new to the field

  • Covers investigative and legal issues along with accounting schemes

  • Written by a team of recognized experts in the field of forensic accounting, Forensic Accounting and Fraud Investigation for Non-Experts, Third Edition is essential reading for accountants and investigators requiring the most up-to-date methods in dealing with financial fraud within their organizations.

    Table of Contents

    1. Cover
    2. Title Page
    3. Copyright
    4. Dedication
    5. Preface
    6. Acknowledgments
    7. Part I: Forensic Accounting and Fraud Overview
      1. Chapter 1: Forensic Accounting
        1. What Is Forensic Accounting?
        2. Why Has Forensic Accounting Become the Buzz?
        3. Introduction to a Profession
        4. Applications for Forensic Accounting
        5. A Third Dimension: Contexts within Each Area of Specialization
        6. Conclusion
        7. Suggested Readings
        8. Notes
      2. Chapter 2: Fraud in Society
        1. What Is Fraud?
        2. Types of Fraud
        3. Other Types of Financial Fraud
        4. Sarbanes–Oxley
        5. What the Numbers Tell Us about Fraud
        6. Categories of Occupational Fraud
        7. Drawing Conclusions
        8. Society's Perception of Fraud
        9. Who Commits Fraud?—Profile of the Typical Fraudster
        10. The Social Consequences of Economic Crime
        11. Conclusion
        12. Suggested Readings
        13. Notes
      3. Chapter 3: Understanding the Basics of Financial Accounting
        1. Where It All Begins
        2. The Five Accounting Cycles
        3. Journals: Subsidiary and General
        4. Conclusion
        5. Suggested Readings
        6. Note
      4. Chapter 4: Forms of Entities
        1. Basics of Business Structures
        2. Sole Proprietorships
        3. Partnerships
        4. Corporations
        5. Business Enterprises in the Global Environment
        6. Conclusion
        7. Suggested Readings
        8. Notes
      5. Chapter 5: Fundamental Principles of Financial Analysis
        1. Good Analysis = Due Diligence?
        2. Why Perform Financial Analysis?
        3. What and Whom Can You Trust?
        4. Other Factors to Consider
        5. Financial Analysis for the Non-Expert
        6. To the Future
        7. Conclusion
        8. Suggested Readings
        9. Notes
      6. Chapter 6: The Role of the Accounting Professional
        1. The Importance of Accounting Professionals in the Investigation
        2. The Audit Process
        3. Internal Controls
        4. Conclusion
        5. Notes
    8. Part II: Financial Crime Investigation
      1. Chapter 7: Business as a Victim
        1. Introduction
        2. Employee Thefts
        3. Fraudulent Billing Schemes
        4. Fraud Committed by Outsiders
        5. Management Thefts
        6. Corporate Thefts
        7. Identity Theft
        8. Conclusion
        9. Suggested Readings
        10. Notes
      2. Chapter 8: Business Villains
        1. Introduction
        2. Organized Crime and Business
        3. Money Laundering
        4. Conclusion
        5. Suggested Readings
        6. Notes
      3. Chapter 9: The Investigative Process
        1. Introduction
        2. Case Initiation
        3. Case Evaluation
        4. Solvability Factors
        5. Goal Setting and Planning
        6. Investigation
        7. Background
        8. Conclusion
        9. Suggested Readings
        10. Notes
      4. Chapter 10: Interviewing Financially Sophisticated Witnesses
        1. Introduction
        2. The Interview
        3. Interviewing Financially Sophisticated Witnesses
        4. Conclusion
        5. Suggested Readings
        6. Notes
      5. Chapter 11: Proving Cases through Documentary Evidence
        1. Introduction
        2. Document Collection
        3. Document Organization
        4. The Process of Proof
        5. The Logic of Argument
        6. Proof through Inference
        7. Conclusion
        8. Suggested Readings
        9. Notes
      6. Chapter 12: Analysis Tools for Investigators
        1. Introduction
        2. Why Use Analysis Tools at All?
        3. Associational Analysis
        4. Temporal Analysis
        5. Conclusion
        6. Suggested Readings
        7. Notes
      7. Chapter 13: Inferential Analysis
        1. Introduction
        2. How Inferential Analysis Helps
        3. What Is an Inference Network?
        4. Investigative Inference Analysis
        5. The Key List
        6. Constructing an Investigative Inference Chart
        7. Plotting the Chart
        8. Some Tips for Charting Success
        9. Applying the Chart to the Investigative Process
        10. Conclusion
        11. Suggested Readings
        12. Notes
      8. Chapter 14: Documenting and Presenting the Case
        1. Introduction
        2. Creating a System
        3. The Casebook System
        4. Report Writing
        5. Testifying as a Financial Expert
        6. Conclusion
        7. Suggested Readings
        8. Notes
    9. About the Authors
    10. Index