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A Guide to Forensic Accounting Investigation. 2nd Edition

  • ID: 2211320
  • Book
  • May 2011
  • 648 Pages
  • John Wiley and Sons Ltd
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Recent catastrophic business failures have caused some to rethink the value of the audit, with many demanding that auditors take more responsibility for fraud detection. This book provides forensic accounting specialists?experts in uncovering fraud?with new coverage on the latest PCAOB Auditing Standards, the Foreign Corrupt Practices Act, options fraud, as well as fraud in China and its implications. Auditors are equipped with the necessary practical aids, case examples, and skills for identifying situations that call for extended fraud detection procedures.
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Preface xxi

Acknowledgments xxiii

CHAPTER 1 Fraud: An Introduction 1

CHAPTER 2 Psychology of the Fraudster 25

CHAPTER 3 The Roles of the Auditor and the Forensic Accounting Investigator 37

CHAPTER 4 Auditor Responsibilities and the Law 63

CHAPTER 5 When and Why to Call in Forensic Accounting Investigators 79

CHAPTER 6 Internal Audit: The Second Line of Defense 95

CHAPTER 7 Teaming with Forensic Accounting Investigators 115

CHAPTER 8 Anonymous Communications 133

CHAPTER 9 Personal Privacy and Public Disclosure 151

CHAPTER 10 Building a Case: Gathering and Documenting Evidence 175

CHAPTER 11 Independence, Objectivity, Skepticism 191

CHAPTER 12 Potential Missteps: Considerations When Fraud Is Suspected 213

CHAPTER 13 Potential Red Flags and Fraud Detection Techniques 231

CHAPTER 14 Investigative Techniques 271

CHAPTER 15 Corporate Intelligence 293

CHAPTER 16 The Art of the Interview 317

CHAPTER 17 Data Mining 333

CHAPTER 18 Report of Investigation 363

CHAPTER 19 Supporting a Criminal Prosecution 389

CHAPTER 20 Working with Attorneys 399

CHAPTER 21 Financial Reporting Fraud and the Capital Markets 417

CHAPTER 22 Financial Statement Fraud: Revenue and Receivables 433

CHAPTER 23 Financial Statement Fraud: Other Schemes and Misappropriations 467

CHAPTER 24 Ponzi Schemes 495

CHAPTER 25 Money Laundering 511

CHAPTER 26 Foreign Corrupt Practices Act 527

CHAPTER 27 Construction Projects 547

CHAPTER 28 Contract Compliance 571

CHAPTER 29 Other Dimensions of Forensic Accounting 585

CHAPTER 30 Corporate Remediation 593

Index 611

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Thomas W. Golden
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