Principles of Fraud Examination

Principles of Fraud Examination
Author: Joseph T. Wells
Pages: 544
ISBN: 9781118922347
Available:
Release: 2014-04-21
Editor: John Wiley & Sons
Language: en

Explanation of the Book:

Accountants have historically had an important role in the detection and deterrence of fraud. As Joe Wells’ Principles of Fraud Examination 4th edition illustrates, fraud is much more than numbers; books and records don’t commit fraud – people do. Widely embraced by fraud examination instructors across the country, Principles of Fraud Examination, 4th Edition, by Joseph Wells, is written to provide a broad understanding of fraud to today’s accounting students – what it is and how it is committed, prevented, detected, and resolved. This 4th edition of the text includes a chapter on frauds perpetrated against organizations by individuals outside their staff—a growing threat for many entities as commerce increasingly crosses technological and geographical borders.

Forensic Accounting and Fraud Examination

Forensic Accounting and Fraud Examination
Author: Mary-Jo Kranacher,Richard Riley,Joseph T. Wells
Pages: 542
ISBN: 9780470437742
Available:
Release: 2010-06-08
Editor: John Wiley & Sons
Language: en

Explanation of the Book:

Forensic Accounting provides comprehensive coverage of fraud detection and deterrence and includes the broader educational material of the forensic accounting field with all the necessary accompaniments. The text follows the model curriculum for education in fraud and forensic funded by the U.S. national Institute of Justice and developed by a Technical Working Group of experts in the field. The text serves as a comprehensive and authoritative resource for teaching forensic accounting concepts and procedures that is also and appropriate and pedagogically ready for class room use. This easy to read, comprehensive textbook includes case study examples to clearly explain technical concepts and bring the material to life.

Fraud Examination Prevention Detection and Investigation

Fraud Examination  Prevention  Detection  and Investigation
Author: Steven M. Bragg
Pages: 216
ISBN: 1938910729
Available:
Release: 2016-05-02
Editor: Accounting Tools
Language: en

Explanation of the Book:

Fraud Examination can be used to identify the different types of fraud and construct an environment in which fraud is minimized. In addition, the book describes the many indicators of fraud, so that it can be detected early. The book also describes the process for investigating fraud, including interviewing techniques, document examination, and how to write a fraud report.

Fraud Examination

Fraud Examination
Author: W. Steve Albrecht,Chad O. Albrecht,Conan C. Albrecht,Mark F. Zimbelman
Pages: 696
ISBN: 9781305840485
Available:
Release: 2015-04-02
Editor: Cengage Learning
Language: en

Explanation of the Book:

Learn to identify, detect, investigate, and prevent financial fraud today with the latest edition of FRAUD EXAMINATION, 5E. You study and gain a strong understanding of the types of fraud and nature of fraud investigation today with current business examples and numerous actual fraud cases, delivered first-hand from the authors' experience. The book presents today's most important fraud concepts with an emphasis on the growing area of ebusiness fraud. Significant discussion familiarizes you with forensic analysis. You also review legal options for victims of fraud. New discussion emphasizes how technology is often used to accomplish fraud and how it can be used most effectively to detect fraud. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Fraud Examination

Fraud Examination
Author: W. Steve Albrecht,Chad O. Albrecht,Conan C. Albrecht,Mark F. Zimbelman
Pages: 696
ISBN: 0538470844
Available:
Release: 2011-02-02
Editor: Cengage Learning
Language: en

Explanation of the Book:

Help your students understand the growing significance of fraud in today's accounting world as the latest edition of this engaging text teaches how to identify, detect, investigate, and prevent financial fraud. FRAUD EXAMINATION 4E closely examines the nature of fraud using memorable business examples and captivating actual fraud including recent developments in e-business fraud. Students explore how technology is increasingly involved in fraud and how it can be used to detect fraud as well as what the legal options are for victims of fraud. Significant new discussion of forensic analysis expands students' understanding of the field, while a fresh, clean design increases readability and student appeal. New learning features and strong end-of-chapter exercises draw attention to the most important information and drive critical thinking. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Fraud Examination Casebook with Documents

Fraud Examination Casebook with Documents
Author: William H. Beecken,Clark A. Beecken
Pages: 256
ISBN: 9781119349990
Available:
Release: 2017-04-24
Editor: John Wiley & Sons
Language: en

Explanation of the Book:

A practical advantage for entry-level fraud examiners with start-to-finish casework Fraud Examination Casebook with Documents provides critical practice for students and new CPAs; criminal and insurance investigators; and attorneys seeking additional guidance on real-world fraud investigation. With five cases that include over 100 pages of documentation, this guide helps you put your conceptual knowledge to work as you conduct full-length Fraud Examinations from predication through report. Short instructional narratives guide you through tools like horizontal and vertical analysis, report writing, and other important tasks, while Excel templates streamline the process and kick start your investigation. Multiple-choice questions help you gauge your understanding and practical mastery, while expert guidance throughout prompts you to draw on your existing knowledge and apply it to casework. With a focus on asset misappropriation and financial statement fraud, these cases provide highly relevant experience for real-world practice. Learning concept isn't always enough to do the job effectively; "knowing" is different from "applying,” yet few practical resources exist for new and aspiring fraud examiners—until now. This book provides the much-needed practice that helps examiners polish their skills, with expert guidance every step of the way. Conduct actual Fraud Examinations Perform horizontal and vertical analyses Review checks and decode debit card transactions Examine adjustments to electronic records Perform simple forensic data analytics Vouch to/from documentation Write complete Fraud Examination reports Prepare court-ready schedules and audio-visuals As you work your way through the cases, you'll develop the skills and instinct experienced examiners rely upon every day. You'll hone your analytical edge and master the essentials of report writing, leaving you fully equipped to conduct a thorough investigation and deliver your findings clearly, comprehensively, and authoritatively. Fraud Examination Casebook with Documents is a vital resource for students and new fraud examiners seeking a practical advantage in real-world skills.

Fraud Examination Casebook with Documents

Fraud Examination Casebook with Documents
Author: William H. Beecken,Clark A. Beecken
Pages: 256
ISBN: 9781119349877
Available:
Release: 2017-03-31
Editor: John Wiley & Sons
Language: en

Explanation of the Book:

A practical advantage for entry-level fraud examiners with start-to-finish casework Fraud Examination Casebook with Documents provides critical practice for students and new CPAs; criminal and insurance investigators; and attorneys seeking additional guidance on real-world fraud investigation. With five cases that include over 100 pages of documentation, this guide helps you put your conceptual knowledge to work as you conduct full-length Fraud Examinations from predication through report. Short instructional narratives guide you through tools like horizontal and vertical analysis, report writing, and other important tasks, while Excel templates streamline the process and kick start your investigation. Multiple-choice questions help you gauge your understanding and practical mastery, while expert guidance throughout prompts you to draw on your existing knowledge and apply it to casework. With a focus on asset misappropriation and financial statement fraud, these cases provide highly relevant experience for real-world practice. Learning concept isn't always enough to do the job effectively; "knowing" is different from "applying,” yet few practical resources exist for new and aspiring fraud examiners—until now. This book provides the much-needed practice that helps examiners polish their skills, with expert guidance every step of the way. Conduct actual Fraud Examinations Perform horizontal and vertical analyses Review checks and decode debit card transactions Examine adjustments to electronic records Perform simple forensic data analytics Vouch to/from documentation Write complete Fraud Examination reports Prepare court-ready schedules and audio-visuals As you work your way through the cases, you'll develop the skills and instinct experienced examiners rely upon every day. You'll hone your analytical edge and master the essentials of report writing, leaving you fully equipped to conduct a thorough investigation and deliver your findings clearly, comprehensively, and authoritatively. Fraud Examination Casebook with Documents is a vital resource for students and new fraud examiners seeking a practical advantage in real-world skills.

Fraud Examination

Fraud Examination
Author: W. Steve Albrecht,Chad O. Albrecht,Conan C. Albrecht,Mark F. Zimbelman
Pages: 696
ISBN: 1337619671
Available:
Release: 2018-10-03
Editor: Cengage Learning
Language: en

Explanation of the Book:

Learn to identify, detect, investigate and prevent financial fraud today with Albrecht/Albrecht/Albrecht/Zimbelman's FRAUD EXAMINATION, 6E. Develop the skills to detect fraud skills and become a better interviewer, a stronger and more skeptical document examiner, a more effective technology user and more informed decision maker. You gain a strong understanding of the types of fraud and nature of fraud investigation today with current business examples and numerous actual fraud cases, delivered first-hand from the authors' experience. FRAUD EXAMINATION presents today's most important fraud concepts with an emphasis on ebusiness and cyber fraud. Significant discussion familiarizes you with forensic analysis as well as legal options for victims of fraud. New coverage also highlights how experts use technology to accomplish fraud and detect fraud. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Fraud Examiners in White Collar Crime Investigations

Fraud Examiners in White Collar Crime Investigations
Author: Petter Gottschalk
Pages: 298
ISBN: 9781498725170
Available:
Release: 2015-05-20
Editor: CRC Press
Language: en

Explanation of the Book:

In Fraud Examiners in White-Collar Crime Investigations, Petter Gottschalk examines and evaluates the investigative processes used to combat white-collar crime. He also presents a general theory regarding the economic, organizational, and behavioral dimensions of its perpetrators.Pool Your Resources for a Successful InvestigationGottschalk emphasiz

Fraud Examination

Fraud Examination
Author: Joseph T. Wells
Pages: 369
ISBN: MINN:31951D00839316H
Available:
Release: 1992
Editor: Praeger
Language: en

Explanation of the Book:

Wells explains how the professional interested in uncovering or documenting fraud can recognize fraud symptoms; obtain evidence, take statements and write reports; testify to findings; and assist in the prevention and detection of fraud.

Fraud Examination

Fraud Examination
Author: W. Steve Albrecht,Chad O. Albrecht,Conan C. Albrecht
Pages: 645
ISBN: 032431440X
Available:
Release: 2005
Editor: Unknown
Language: en

Explanation of the Book:

Updated and enhanced to help readers better understand the significance of fraud in the modern accounting world, this provocative text prepares readers to identify, detect, investigate, and prevent financial fraud. It outlines the nature of fraud and the different types of fraud, including the unique e-business fraud that is now possible in today's technological world. Chapter 6 offers expansive, cutting-edge instruction on the role of data analysis in fraud detection as well as two entire chapters on investigating theft and concealment This edition includes an all new chapter on consumer fraud, and Chapter 16 contains new material on tax fraud'providing students with unique insight into fraudulent tax reporting activities. End-of-chapter materials have been enhanced, and the Financial Statement Fraud Standards Appendix at the end of the text has been updated to include information about SAS 99 and Sarbanes-Oxley.

Forensic Accounting and Fraud Examination

Forensic Accounting and Fraud Examination
Author: Jay Leiner, Instructor,GEORGE RICHARD YOUNG, Professor,William Hopwood, Professor
Pages: 672
ISBN: 0078136660
Available:
Release: 2011-04-08
Editor: McGraw-Hill Education
Language: en

Explanation of the Book:

Grounded firmly in real-world practice, Forensic Accounting provides the most comprehensive view of fraud investigation on the market. Where other books focus almost entirely on auditing and financial reporting, Hopwood, Young, and Leiner include a vast range of civil and criminal accounting fraud and related activities, from false business valuations and employer fraud to information security and counter-terrorism. The author team provide experience in fraud investigation that lends the book real-world perspective unmatched by any other.

Fraud Investigation

Fraud Investigation
Author: Petter Gottschalk
Pages: 230
ISBN: 9781351139045
Available:
Release: 2018-03-05
Editor: Routledge
Language: en

Explanation of the Book:

Investigating white-collar crime is like any other investigation concerned with past events. However, a number of characteristics require a contingent approach to these investigations. This book describes the process of conducting private internal investigations by fraud examiners and presents a number of reports from the United States, Sweden and Norway. It evaluates a number of internal investigation reports to reflect on the practice of fraud examinations. Empirical studies provide a basis to reflect theoretically on practice improvements for fraud examiners. Rather than presenting normative recommendations based on ideal or stereotype situations so often found in existing books, this book develops guidelines based on empirical study of current practice. Internal investigations should uncover the truth about misconduct or crime without damaging the reputation of innocent employees. Typical elements of an inquiry include collection and examination of written and recorded evidence, interviews with suspects and witnesses, data in computer systems, and network forensics. Internal inquiries may take many forms, depending upon the nature of the conduct at issue and the scope of the investigation. There should be recognition at the outset of any investigation that certain materials prepared during the course of the investigation may eventually be subject to disclosure to law enforcement authorities or other third parties. The entire investigation should be conducted with an eye towards preparing a final report. As evidenced in this book, private fraud examiners take on complicated roles in private internal investigations and often fail in their struggle to reconstruct the past in objective ways characterized by integrity and accountability.

Forensic Accounting and Fraud Examination

Forensic Accounting and Fraud Examination
Author: Mary-Jo Kranacher,Richard Riley
Pages: 624
ISBN: 9781119494331
Available:
Release: 2019-05-14
Editor: John Wiley & Sons
Language: en

Explanation of the Book:

Forensic Accounting and Fraud Examination introduces students and professionals to the world of fraud detection and deterrence, providing a solid foundation in core concepts and methods for both public and private sector environments. Aligned with the National Institute of Justice (NIJ) model curriculum, this text provides comprehensive and up-to-date coverage of asset misappropriation, corruption, fraud, and other topics a practicing forensic accountant encounters on a daily basis. A focus on real-world practicality employs current examples and engaging case studies to reinforce comprehension, while in-depth discussions clarify technical concepts in an easily relatable style. End of chapter material and integrated IDEA and Tableau software cases introduces students to the powerful, user-friendly tools accounting professionals use to maximize auditing and analytic capabilities, detect fraud, and comply with documentation requirements, and coverage of current methods and best practices provides immediate relevancy to real-world scenarios. Amidst increased demand for forensic accounting skills, even for entry-level accountants, this text equips students with the knowledge and skills they need to successfully engage in the field.

Expert Fraud Investigation

Expert Fraud Investigation
Author: Tracy L. Coenen
Pages: 208
ISBN: 0470447842
Available:
Release: 2009-01-23
Editor: John Wiley & Sons
Language: en

Explanation of the Book:

A fraud investigation is aimed at examining evidence to determine if a fraud occurred, how it happened, who was involved, and how much money was lost. Investigations occur in cases ranging from embezzlement, to falsification of financial statements, to suspicious insurance claims. Expert Fraud Investigation: A Step-by-Step Guide provides all the tools to conduct a fraud investigation, detailing when and how to investigate. This guide takes the professional from the point of opening an investigation, selecting a team, gathering data, and through the entire investigation process. Business executives, auditors, and security professionals will benefit from this book, and companies will find this a useful tool for fighting fraud within their own organizations.

The Privatization of Fraud Investigation

The Privatization of Fraud Investigation
Author: Petter Gottschalk
Pages: 242
ISBN: 9781000701265
Available:
Release: 2019-10-15
Editor: Routledge
Language: en

Explanation of the Book:

This book discusses privatization of law enforcement in relation to suspected corporate crime and recommends guidelines for successful fraud examinations. There is a growing business for global auditing and local law firms to conduct internal investigations at client organizations when there is suspicion of white-collar misconduct and crime. This book reflects on the work by these private fraud examiners in terms of an evaluation of their investigation reports. The book brings an original theoretical and methodological approach to investigations of white-collar crime. It develops the theory of convenience as an explanation for motive, opportunity, and willingness to commit and conceal white-collar crime. This theory is then related to the case studies. Structured in such a way as to allow the reader to use the text as a nonsequential reference source or guide to a set of connected issues, the book illustrates the practice of privatization by cases and presents guidelines for successful fraud examination. As an investigation can lead to conviction and incarceration, this privatization of crime investigation feeds into the larger issue of privatization of policing. The work will be a valuable resource for students, academics, and practitioners working in the areas of Criminal Justice, Corporate Law, and Business.

Managing Client Emotions in Forensic Accounting and Fraud Investigation

Managing Client Emotions in Forensic Accounting and Fraud Investigation
Author: Stephen Pedneault
Pages: 208
ISBN: 9781119471493
Available:
Release: 2021-08-17
Editor: John Wiley & Sons
Language: en

Explanation of the Book:

Manage client emotions in forensic accounting and fraud investigations While many resources exist that outline the primary functional aspects of conducting a forensic accounting or fraud investigation, this book is the first of its kind in addressing the significance of client emotions during investigations and how important the management of those emotions is to the investigation as a whole. Forensic accounting expert Stephen Pedneault has nearly 30 years of experience conducting such fraud investigations, and has become an expert in this form of holistic engagement management. In this comprehensive resource, Pedneault shares his real-world experiences to help the reader understand exactly what role client emotions can play in a fraud investigation, and how to acknowledge and address the emotions of all parties right from the start. Included in the book are pragmatic strategies for managing emotions throughout an engagement, starting with the initial client meeting. Readers will also learn how to develop their own personal approach to managing individuals’ emotions throughout an investigation, which has proven to be much more effective than ignoring or underestimating the role that emotions can play. The book: Is the first resource specifically addressing client emotions in fraud investigations Includes tips for dealing with emotions and managing expectations from the initial meeting Prepares practitioners for future engagements with a new, unique perspective on managing emotions Helps fraud investigators and forensic accountants develop their own personal approaches to dealing with individuals and their emotions For accountants, auditors, fraud investigators, and others in the field, this complete, groundbreaking resource is the quintessential guide to managing client emotions in forensic accounting and fraud investigations.

Fraud Examination Prevention

Fraud Examination   Prevention
Author: W. Steve Albrecht,Chad O. Albrecht
Pages: 404
ISBN: 053872689X
Available:
Release: 2004
Editor: South-Western Pub
Language: en

Explanation of the Book:

Recent headlines regarding Enron and others spotlight the need for fraud prevention — in both business and private entities. Hundreds of thousands of incidents occur each year because of poor or inadequate accounting and financial control and security. Written by one of the foremost experts in the area of forensic accounting, this innovative book teaches companies and professionals how to reduce fraud losses — and how to effectively work to eliminate future frauds. It offers comprehensive coverage of fraud detection, warning signs, technology tools, investigation techniques (for auditors, security personnel and managers), financial statement screening, fraud risk in e-commerce, pro-active fraud risk and much more. The cost of fraud can be devastating. Fraud Examination and Fraud Prevention is an invaluable resource to accountants, financial officers, managers, business owners, attorneys, auditors and many others.

Forensic Accounting and Fraud Investigation for Non Experts

Forensic Accounting and Fraud Investigation for Non Experts
Author: Stephen Pedneault,Frank Rudewicz,Howard Silverstone,Michael Sheetz
Pages: 336
ISBN: 9780470879597
Available:
Release: 2012-04-03
Editor: John Wiley & Sons
Language: en

Explanation of the Book:

Fully revised, the proven primer on forensic accounting with all-new cases A must-have reference for every business professional, Forensic Accounting and Fraud Investigation for Non-Experts, Third Edition is a necessary tool for those interested in understanding how financial fraud occurs and what to do when you find or suspect it within your organization. With comprehensive coverage, it provides insightful advice on where an organization is most susceptible to fraud. Updated with new cases and new material on technology tools in forensic accounting Covers the core accounting, investigative, and legal aspects of forensic accounting for professionals new to the field Covers investigative and legal issues along with accounting schemes Written by a team of recognized experts in the field of forensic accounting, Forensic Accounting and Fraud Investigation for Non-Experts, Third Edition is essential reading for accountants and investigators requiring the most up-to-date methods in dealing with financial fraud within their organizations.

Fraud Examination for Managers and Auditors

Fraud Examination for Managers and Auditors
Author: Jack C. Robertson
Pages: 520
ISBN: 0965678539
Available:
Release: 2003-12
Editor: Unknown
Language: en

Explanation of the Book:

Forensic auditing, criminology, law and fraud schemes with audit methodologies for preventing and detecting fraud.