Description:
Financial statement fraud (FSF) continues to be a major challenge for organizations worldwide. Financial Statement Fraud: Prevention and Detection, Second Edition is a superior reference providing you with an up-to-date understanding of financial statement fraud, including its deterrence, prevention, and early detection.
In this book you will find:
A clear description of roles and responsibilities of all those involved in corporate governance and the financial reporting process to improve the quality, reliability and transparency of financial information
Sample reports, examples, and documents that promote a real-world understanding of incentives, opportunities, and rationalizations
Emerging corporate governance reforms in the post-SOX era, including provisions of the SOX Act, global regulations and best practices, ethical considerations, and corporate governance principles
Practical examples and real-world "how did this happen" discussions that provide valuable insight for corporate directors and executives, auditors, managers, supervisory personnel and other professionals saddled with anti-fraud responsibilities
Establishing internal fraud controls
The nature of collecting evidence
Product Details:
Copyright 2009
ISBN 978-0-470-45570-8
Hardcover, 332 Pages
John Wiley & Sons Publishing
Table of Contents:
Chapter 1: Financial Statement Fraud Defined
Chapter 2: Financial Reporting Structure
Chapter 3: Cooking the Books Equals Fraud
Chapter 4: Realization, Prevention, and Detection
Chapter 5: Taxonomy and Schemes
Chapter 6: Role of Corporate Governance
Chapter 7: Board of Directors' Oversight Responsibility
Chapter 8: Audit Committees and Corporate Governance
Chapter 9: Management Responsibility
Chapter 10: Role of the Internal Auditor
Chapter 11: Role of External Auditors
Chapter 12: Governing Bodies
Chapter 13: Fraud in a Digital Environment
Chapter 14: Fraud Examination Practice, Education and Research
Appendix: Summary of Six Recent Fraud Studies