Financial Statement Fraud: Prevention and Detection



BY ZABIHOLLAH REZAEE, CFE, AND RICHARD RILEY, CFE


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