Financial Statement Fraud: Prevention and Detection

  Financial Statement Fraud 


 By Zabihollah Rezaee, CFE, and Richard Riley, CFE  



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