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Book Cover
E-book
Author Skalak, Steven L

Title A Guide to Forensic Accounting Investigation
Edition 2nd ed
Published Hoboken : John Wiley & Sons, 2011

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Description 1 online resource (1269 pages)
Contents Cover; Series; Title Page; Copyright; Preface; Acknowledgments; Chapter 1: Fraud: An Introduction; FRAUD: WHAT IS IT?; FRAUD: PREVALENCE, IMPACT, AND FORM; FRAUD IN HISTORICAL PERSPECTIVE; TYPES OF FRAUD; ROOT CAUSES OF FRAUD; A HISTORICAL ACCOUNT OF THE AUDITOR'S ROLE; AUDITORS ARE NOT ALONE; DETERRENCE, AUDITING, AND INVESTIGATION; CONCEPTUAL OVERVIEW OF THE FRAUD DETERRENCE CYCLE; FIRST LOOK INSIDE THE FRAUD DETERRENCE CYCLE; AUDITING AND INVESTIGATION; Chapter 2: Psychology of the Fraudster; CALCULATING CRIMINALS; SITUATION-DEPENDENT CRIMINALS; POWER BROKERS
FRAUDSTERS DO NOT INTEND TO HARM; KINDS OF RATIONALIZATION; AUDITORS' NEED TO UNDERSTAND THE MIND OF THE FRAUDSTER; CONCLUSION; Chapter 3: The Roles of the Auditor and the Forensic Accounting Investigator; THE PATROLMAN AND THE DETECTIVE; COMPLEXITY AND CHANGE; AUDITOR ROLES IN PERSPECTIVE; NOT ALL GOOD PEOPLE; EACH COMPANY IS UNIQUE; ROLE OF COMPANY CULTURE; ESTIMATES; CHOICES; WHAT AUDITORS DO; BEDROCK OF AN EFFECTIVE AUDIT; SPADE; AUDITING STANDARDS TAKE A RISK-BASED APPROACH TO FRAUD; MANAGEMENT OVERRIDE; REGULATORY REACTION TO FRAUD; FINANCIAL BENEFITS OF EFFECTIVE FRAUD MANAGEMENT
CONCLUSION; Chapter 4: Auditor Responsibilities and the Law; APPENDIX: SUMMARY OF PCAOB MATTERS INVOLVING DETECTION OF FRAUD; Chapter 5: When and Why to Call in Forensic Accounting Investigators; TODAY'S AUDITORS ARE NOT FORENSIC ACCOUNTING INVESTIGATORS; AUDITORS ARE NOT AUTHENTICATORS; AUDITORS HAVE LIMITED EXPOSURE TO FRAUD; AUDITORS ARE NOT GUARANTORS; HISTORICALLY, AUDITS MAY HAVE BEEN PREDICTABLE; POTENTIAL TRIGGER POINTS OF FRAUD; RELIANCE ON OTHERS; CONCLUSION; Chapter 6: Internal Audit: The Second Line of Defense; WHAT DO INTERNAL AUDITORS DO?; INTERNAL AUDIT SCOPE OF SERVICES
THE HAND OFF TO FORENSIC ACCOUNTING INVESTIGATORS AND LEGAL COUNSEL PERCEPTION PROBLEM; COMPLEX CORPORATE FRAUD AND THE INTERNAL AUDIT; WORLDCOM AND THE THORNBURGH REPORT; CASE STUDIES: THE INTERNAL AUDITOR ADDRESSES FRAUD; A TRAGIC CIRCUMSTANCE; REPORTING RELATIONSHIPS: A KEY TO EMPOWERING FRAUD DETECTION; TOMORROW'S INTERNAL AUDITOR, TOMORROW'S MANAGEMENT AND BOARD; Chapter 7: Teaming with Forensic Accounting Investigators; FORENSIC ACCOUNTING INVESTIGATORS' COOPERATION WITH INTERNAL AUDITORS; FORENSIC ACCOUNTING INVESTIGATORS' COOPERATION WITH EXTERNAL AUDITORS
OBJECTIVES OF ALL INTERESTED PARTIES; HOW SHOULD THE INVESTIGATION OBJECTIVES BE DEFINED?; WHO SHOULD DIRECT THE INVESTIGATION AND WHY?; READY WHEN NEEDED; WHERE TO FIND SKILLED FORENSIC ACCOUNTING INVESTIGATORS; Chapter 8: Anonymous Communications; TYPICAL CHARACTERISTICS OF ANONYMOUS TIPS; FEDERAL STATUTES RELATED TO ANONYMOUS REPORTING AND WHISTLE-BLOWER PROTECTIONS; RECEIPT OF AN ANONYMOUS COMMUNICATION; INITIAL UNDERSTANDING OF ALLEGATIONS; DETERMINE WHETHER ANY ALLEGATION REQUIRES IMMEDIATE REMEDIAL ACTION; DEVELOPMENT AND IMPLEMENTATION OF THE INVESTIGATIVE STRATEGY; DISCLOSURE DECISIONS
Summary 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
Notes Prioritize the allegations
Bibliography Includes bibliographical references and index
Notes Copyright © John Wiley and Sons 2011
Print version record
Subject Forensic accounting.
Fraud investigation.
Forensic accounting
Fraud investigation
Form Electronic book
Author Golden, Thomas W.
Clayton, Mona M
Pill, Jessica S
ISBN 9781119200048
1119200040
9781118017715
1118017714
9781118017739
1118017730