A guide to forensic accounting investigation /
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| Other Authors: | |
| Format: | Book |
| Language: | English |
| Published: |
Hoboken, N.J. :
J. Wiley,
©2006.
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| Subjects: | |
| Online Access: | http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=156675 |
Table of Contents:
- 1. Fraud : an introduction
- 2. The roles of the auditor and the forensic accounting investigator
- 3. Psychology of the fraudster
- 4. Financial reporting fraud and the capital markets
- 5. Auditor responsibilities and the law
- 6. Independence, objectivity, skepticism
- 7. Forensic investigators and financial audits : compare and contrast
- 8. Potential red flags and fraud detection techniques
- 9. Internal audit : the second line of defense
- 10. Financial statement fraud : revenue and receivables
- 11. Financial statement fraud : other schemes and misappropriations
- 12. When and why to call in forensic accounting investigators
- 13. Teaming with forensic accounting investigators
- 14. Potential missteps : considerations when fraud is suspected
- 15. Investigative techniques
- 16. Anonymous communications
- 17. Background investigations
- 18. The art of the interview
- 19. Analyzing financial statements
- 20. Data mining : computer-aided forensic accounting investigation techniques
- 21. Building a case : gathering and documenting evidence
- 22. Supporting a criminal prosecution
- 23. Report of investigation
- 24. Working with attorneys
- 25. Conducting global investigations
- 26. Money laundering
- 27. Other dimensions of forensic accounting
- 28. Looking forward : the future of forensic accounting investigation.