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Accountant's Guide to Fraud Detection and Control. 2nd Edition

  • ID: 2220229
  • Book
  • March 2000
  • 384 Pages
  • John Wiley and Sons Ltd
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From internal control structures that are not fraud–specific to insufficient communication in the fraud discovery–to–investigation and conviction process, fraudulent activity is a widespread fact of life in the business world. Historically, the corporate tendency has been to react to fraud after the fact, rather than to be proactive in its prevention. And in most cases, blame is directed at accountants and auditors. Unfortunately, these officers are rarely provided with the resources, proper training, and commitment from top management that are essential to effective fraud detection and control. The Accountant?s Guide to Fraud Detection and Control offers comprehensive direction for this largely uncharted area.

Two types of fraud are addressed in this book: fraudulent financial reporting, also known as "Treadway" fraud, usually originating in the top management sector; and "asset–theft" fraud, the more common and more costly type, likely to be practiced by virtually anyone, including outsiders. Treadway fraud is being adequately detected by independent auditors (CPAs) in their annual audits. Asset–theft fraud is not being adequately detected by anyone, with very few exceptions. From following clues to achieving a prosecution, here is sound advice that accountants and auditors will find invaluable.

Businesses lose over $100 billion a year to fraud. Only 20 percent is discovered. Who?s to blame?

Accountants and internal auditors are often the scapegoats for management?s insufficient fraud detection operations and guidelines. At last, here is comprehensive, intermediate training for evaluating, devising, and installing fraud–specific internal controls, and for conducting proactive fraud–specific examinations. Including actual case studies, the authors show accountants and auditors how to:

- Anticipate problems and follow clues
- Successfully disclose fraud
- Compile the evidence necessary to prosecute acts of fraud
- Develop investigative techniques
- Create effective internal controls . . . and much more, to fill the needs of this crucial area.

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Audit Responsibility for Fraud Detection After Cohen and Treadway.

New Perspectives on Fraud.

Principles and Standards for Fraud–Specific Examinations.

Classifying Fraud for Improved Detection.

Internal Control and Fraud–Specific Internal Control.

Establishing and Operating an Effective Fraud–Specific Internal Control System: Seven Steps to Internal Control.

Computer Fraud 101.

Fraud Case Studies.

Fraud Case Studies––Solutions.

Custodial Fraud.


Investigating Suspected Fraud.

Proactive and Reactive Investigations.


Rules of Evidence, Fraud Discovery, and Prosecution.

The Legal Cases in Fraud.

Ethical Conduct and Fraud Prevention.


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Howard R. Davia
Patrick C. Coggins
John C. Wideman
Joseph T. Kastantin
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