A Guide to Forensic Accounting Investigation, Second Edition

By Steven L. Skalak, Thomas W. Golden, CFE, Mona M. Clayton, CFE, Jessica S. Pill

This book’s author is a CFE

A Guide to Forensic Investigation Second Edition book cover
A Guide to Forensic Accounting Investigation


Recent catastrophic business failures have caused some to rethink the value of the audit, with many demanding that auditors take more responsibility for fraud detection. This book provides forensic accounting specialists—experts in uncovering fraud—with new coverage on the latest PCAOB Auditing Standards, the Foreign Corrupt Practices Act, and on options fraud, as well as on fraud in China and its implications. Auditors are equipped with the necessary practical aids, case examples, and skills for identifying situations that call for extended fraud detection procedures. 

Today's demanding marketplace expects auditors to take responsibility for fraud detection, which requires increased performance on the part of the auditor to find material financial statement fraud. Written by some of the best forensic accountants and auditors, Thomas W. Golden, Steven L. Skalak, Mona M. Clayton and Jessica Pill, "A Guide to Forensic Accounting Investigation, Second Edition" explores exactly what assurances auditors should provide and suggests alternatives to giving the capital markets more of what they are requiring-greater assurances that the financial statements they rely upon for investment decisions are free of material error, including fraud. It reveals the surprising complexity of fraud deterrence, detection, and investigation, and offers a step-by-step approach to understanding that complexity. 

From basic techniques to intricate tests and technologies, "A Guide to Forensic Accounting Investigation" is a rich, multifaceted, and fascinating answer to the need for wiser, savvier, better-trained financial statement and internal auditors who are thoroughly familiar with fraud detection techniques and the intricate, demanding work of forensic accounting specialists.

Product Details

This book's author is a CFE.
Label Value
ISBN 978-0-470-59907-5
Publisher John Wiley & Sons Publishing
Published Copyright 2011
Pages 648
Format Hardcover

Table of Contents

Chapter 1 Fraud: An Introduction
Chapter 2 Psychology of the Fraudster
Chapter 3 The Roles of the Auditor and the Forensic Accounting Investigator
Chapter 4 Auditor Responsibilities and the Law
Chapter 5 When and Why to Call in Forensic Accounting Investigators
Chapter 6 Internal Audit: The Second Line of Defense
Chapter 7 Teaming with Forensic Accounting Investigators
Chapter 8 Anonymous Communications
Chapter 9 Personal Privacy and Public Disclosure
Chapter 10 Building a Case: Gathering and Documenting Evidence
Chapter 11 Independence, Objectivity, Skepticism
Chapter 12 Potential Missteps: Considerations When Fraud Is Suspected
Chapter 13 Potential Red Flags and Fraud Detection Techniques
Chapter 14 Investigative Techniques
Chapter 15 Corporate Intelligence
Chapter 16 The Art of the Interview
Chapter 17 Data Mining: Analysis of Structured and Unstructured Information
Chapter 18 Report of Investigation
Chapter 19 Supporting a Criminal Prosecution
Chapter 20 Working with Attorneys
Chapter 21 Financial Reporting Fraud and the Capital Markets
Chapter 22 Financial Statement Fraud: Revenue and Receivables
Chapter 23 Financial Statement Fraud: Other Schemes and Misappropriations
Chapter 24 Ponzi Schemes
Chapter 25 Money Laundering
Chapter 26 Foreign Corrupt Practices Act
Chapter 27 Construction Projects
Chapter 28 Contract Compliance
Chapter 29 Other Dimensions of Forensic Accounting
Chapter 30 Corporate Remediation

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