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FRAUD AUDITING AND FORENSIC ACCOUNTING New Tools and Techniques Second Edition
This new edition of a highly regarded book gives accounting professionals both an in-depth analysis of fraud and the latest tools, techniques, and methods of fraud auditing and investigative accounting. Written by recognized experts in the field, Fraud Auditing and Forensic Accounting offers authoritative information on: The detection of fraud committed by managers, employees, vendors, and customers within different accounting systems Computer-related fraud and where it is most likely to occur How to conduct a fraud investigation The role of the auditor as expert witnessDocumenting fraud, preparing evidence, and much more
Enriched by real-world case studies, important legal materials, chronologies of recent white-collar crimes, and a detailed bibliography, Fraud Auditing and Forensic Accounting is a resource no practicing professional will want to be without.
Fraud, in the words of the authors, is no simple vice. Recent years have seen it grow both in size and complexity, to the point where some estimates place losses due to fraud at well over $100 billion a year. And, with the increasing complexity of financial structures and the intensity of business competition, fraud has become harder to detect and more tempting to commit.
Since much of the responsibility for detecting fraud has been assumed by the accounting profession, accountants need to learn how to recognize its signs and investigate it. Fraud Auditing and Forensic Accounting, Second Edition focuses on the investigation, detection, documentation, and prevention of accounting frauds, stock frauds, and employee theft and embezzlement. Written by recognized experts in the field of white-collar crime, this comprehensive book provides an incisive, in-depth analysis of how fraud occurs within an organization and explains the latest techniques for fighting it. The authors have brought together up-to-date material to show practicing professionals how 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--and much more
In addition, this timely, authoritative book presents new case studies, drawn from a wide variety of actual incidents, that demonstrate industry-tested methods for dealing with fraud.
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