Index
Abadinsky, Howard
Abagnale, Frank
Acceptable outcomes
Access to accounting systems, safeguarding
Accountants, evidence from, See also Certified public accountants (CPAs)
Accounting, See also Financial accounting; Forensic accounting
Accounting cycles
capital expenditures
fraud in
human resources and payroll
inventory and storage/warehousing
monthly reconciliations and reporting
personnel and payroll
purchases and accounts payable
purchases and payments (disbursements)
sales and accounts receivable
sales and collections/receipts
Accounting equation
Accounting professionals
and audit process
and internal controls
investigative roles of
Accounts payable turnover ratio
Accountsreceivable turnover ratio
Accrual basis accounting
ACFE, see Association of Certified Fraud Examiners
Acid test
Adaptability
Adelphia
Age (of fraudsters)
AICPA, see American Institute of Certified Public Accountants
AIG
Aliases
Allis-Chalmers
American Institute of Certified Public Accountants (AICPA)
Anacapa Sciences, Inc.
Analysis tools, See also specific types of analysis
for associational analysis
for inference analysis
reasons for using
for temporal analysis
Antitrust laws
Appearance, for testifying
Approval process
Argument(s)
Aristotle
Arthur Andersen
Asset misappropriation
Associational analysis tools
link diagrams
matrices
social network diagrams
Association matrices
Association of Certified Fraud Examiners (ACFE)
on asset misappropriation
on internal controls
study of fraud perpetrators
Attorneys ...
