Novel & Conventional Methods of Audit, Investigation and Fraud Detection

  Novel & Conventional Methods of Audit, Investigation and Fraud Detection

 By Chetan Dalal  





Novel and Conventional Methods of Audit, Investigation and Fraud Detection, offers an insightful and descriptive account of the fraud, accounting irregularities and methodologies to detect them by using a combination of novel and conventional audit approaches.

The methodologies are clearly described with extensive case studies and examples. The objective of this book is to provide a practical approach for investigation to auditors and persons entrusted with the task of investigation white collar crimes. The book intends to provide greater awareness of possible frauds and an insight into structured as well as uncommon methods of fraud detection. It attempts to bring together case studies of fraud that have been researched and adapted from real life situations.


The key features of this book include:  


Use of figures, drawings and anecdotes to illustrate concepts.

Illustrations to the interplay between fraud detection and audits.

Case studies of industry-specific risks.

Model documents and samples to illustrate cases of forgery and manipulation.

Models and samples of investigation report.

Use of advanced and sophisticated audit techniques.

Examples of use of handwriting and signature analysis in cases of forgery.



Product Details:
Copyright 2008
ISBN 978-81-89960-98-8
Paperback, 576 pages
CCH India

Table of Contents:


Chapter 1: The Nature of Fraud

Chapter 2: Existing Scenario of Auditing and Investigation Methods

Chapter 3: Profile of Fraudsters and Red Flags

Chapter 4: Business and Corporate Frauds

Chapter 5: Typical Frauds in Certain Industries

Chapter 6: Elements of a Conventional Investigation - A Structured Approach

Chapter 7: Novel and Uncommon Methods Effective in Auditing and Fraud Investigation

Chapter 8: Bank Reconciliation Statement - An Auditor's Stethoscope for Detecting Cheque Fraud

Chapter 9: Frauds in a Computerised Environment

Chapter 10: Computer Forensics

Chapter 11: Forgeries - Signatures and Handwriting Evaluation

Chapter 12: Sting Operations and Interviewing/Interrogation Techniques

Chapter 13: Novel Methods - Enhanced Role of Auditors per Various Auditing Standards in India