Books & Manuals

Financial Statement Fraud: Prevention and Detection

By Zabihollah Rezaee, CFE, and Richard Riley, CFE

This book’s author is a CFE

Financial Statement Fraud Prevention and Detection


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

This book's author is a CFE.
Label Value
ISBN 978-0-470-45570-8
Publisher John Wiley & Sons
Published Copyright 2009
Pages 332
Format Hardcover

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

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