1. Financial Statement Fraud Defined -- 2. Financial Reporting of Public Companies -- 3. Cooking the Books Equals Fraud -- 4. Realization, Prevention, and Detection -- 5. Taxonomy and Schemes -- 6. Role of Corporate Governance -- 7. Board of Directors' Oversight Responsibility -- 8. Audit Committees and Corporate Governance -- 9. Management Responsibility -- 10. Role of the Internal Auditor -- 11. Role of External Auditors -- 12. Governing Bodies -- 13. Fraud in a Digital Environment -- 14. Fraud Examination Practice and Education