Fraud Auditing and Forensic Accounting



BY TOMMIE W. SINGLETON AND AARON J. SINGLETON


Description

With the responsibility of detecting and preventing fraud placed directly on the accounting profession, you are responsible for recognizing fraud and learning the tools and strategies necessary to stop it. Fraud Auditing and Forensic Accounting, Fourth Edition shows you how to develop an investigative eye toward both internal and external fraud and provides crucial information on how to deal with it when discovered.
 

This authoritative, timely book equips auditors, investigators, corporate attorneys, and accountants to identify the signs of financial fraud and successfully investigate it.
 

This new edition will enable you to:
 

  • Recognize the characteristics of organizations in which fraud is likely to occur
  • Detect and deter accounting fraud, using the most recently developed techniques
  • Conduct an efficient, systematic fraud investigation
  • Use the latest methods for documenting fraud and preparing evidence
  •  

Highlights of the new edition include:
 

  • Brand-new chapters devoted to fraud response as well as to the physiological aspects of the fraudster
  • A closer look at how forensic accountants get their job done
  • More about Computer Assisted Audit Tools (CAATs) and digital forensics
  • Technological aspects of fraud auditing and forensic accounting
  • Extended discussion on fraud schemes
  • Case studies demonstrating industry-tested methods for dealing with fraud, all drawn from a wide variety of actual incidents




Product Details

COPYRIGHT 2010
ISBN 978-0-470-56413-4
Hardcover, 317 PAGES
JOHN WILEY & SONS PUBLISHING

Table of Contents:


  • Chapter 1: Background of Fraud Auditing and Forensic Accounting
  • Chapter 2: Fraud Principles
  • Chapter 3: Fraud Schemes
  • Chapter 4: Red Flags
  • Chapter 5: Fraud Risk Assessment
  • Chapter 6: Fraud Prevention
  • Chapter 7: Fraud Detection
  • Chapter 8: Fraud Response
  • Chapter 9: Computer Crime
  • Chapter 10: Fraud and the Accounting Information System
  • Chapter 11: Gathering Evidence
  • Chapter 12: Cyber Forensics
  • Chapter 13: Obtaining and Evaluating Non-Financial Evidence in a Fraud Examination
  • Chapter 14: General Criteria and Standards for Establishing an Expert Witness's
  • Chapter 15: The Legal Role and Qualifications of an Expert Witness
  • Chapter 16: Effective Tactics and Procedures for the Expert Witness in Court
  • Chapter 17: Fraud and the Public Accounting Profession