{"product_id":"accountants-guide-to-fraud-detection-and-control-isbn-9780471353782","title":"Accountant's Guide to Fraud Detection and Control","description":"From internal control structures that are not fraud-specific toinsufficient communication in the fraud discovery-to-investigationand conviction process, fraudulent activity is a widespread fact oflife in the business world. Historically, the corporate tendencyhas been to react to fraud after the fact, rather than to beproactive in its prevention. And in most cases, blame is directedat accountants and auditors. Unfortunately, these officers arerarely provided with the resources, proper training, and commitmentfrom top management that are essential to effective fraud detectionand control. The Accountant s Guide to Fraud Detection and Controloffers comprehensive direction for this largely unchartedarea.\u003cbr\u003e Two types of fraud are addressed in this book: fraudulent financialreporting, also known as \"Treadway\" fraud, usually originating inthe top management sector; and \"asset-theft\" fraud, the more commonand more costly type, likely to be practiced by virtually anyone,including outsiders. Treadway fraud is being adequately detected byindependent auditors (CPAs) in their annual audits. Asset-theftfraud is not being adequately detected by anyone, with very fewexceptions. From following clues to achieving a prosecution, hereis sound advice that accountants and auditors will findinvaluable.\u003cbr\u003e \u003cbr\u003e Businesses lose over $100 billion a year to fraud. Only 20 percentis discovered. Who s to blame?\u003cbr\u003e \u003cbr\u003e Accountants and internal auditors are often the scapegoats formanagement s insufficient fraud detection operations andguidelines. At last, here is comprehensive, intermediate trainingfor evaluating, devising, and installing fraud-specific internalcontrols, and for conducting proactive fraud-specific examinations.Including actual case studies, the authors show accountants andauditors how to:\u003cbr\u003e * Anticipate problems and follow clues\u003cbr\u003e * Successfully disclose fraud\u003cbr\u003e * Compile the evidence necessary to prosecute acts of fraud\u003cbr\u003e * Develop investigative techniques\u003cbr\u003e * Create effective internal controls . . . and much more, to fillthe needs of this crucial area.\u003cbr\u003e \u003cbr\u003e www.wiley.com\/account ing FRAUD-SPECIFIC EXAMINATIONS AND INTERNAL CONTROL.\u003cbr\u003e \u003cbr\u003e Audit Responsibility for Fraud Detection After Cohen andTreadway.\u003cbr\u003e \u003cbr\u003e New Perspectives on Fraud.\u003cbr\u003e \u003cbr\u003e Principles and Standards for Fraud-Specific Examinations.\u003cbr\u003e \u003cbr\u003e Classifying Fraud for Improved Detection.\u003cbr\u003e \u003cbr\u003e Internal Control and Fraud-Specific Internal Control.\u003cbr\u003e \u003cbr\u003e Establishing and Operating an Effective Fraud-Specific InternalControl System: Seven Steps to Internal Control.\u003cbr\u003e \u003cbr\u003e Computer Fraud 101.\u003cbr\u003e \u003cbr\u003e Fraud Case Studies.\u003cbr\u003e \u003cbr\u003e Fraud Case Studies--Solutions.\u003cbr\u003e \u003cbr\u003e Custodial Fraud.\u003cbr\u003e \u003cbr\u003e INVESTIGATING FRAUD.\u003cbr\u003e \u003cbr\u003e Investigating Suspected Fraud.\u003cbr\u003e \u003cbr\u003e Proactive and Reactive Investigations.\u003cbr\u003e \u003cbr\u003e PROSECUTING FRAUD.\u003cbr\u003e \u003cbr\u003e Rules of Evidence, Fraud Discovery, and Prosecution.\u003cbr\u003e \u003cbr\u003e The Legal Cases in Fraud.\u003cbr\u003e \u003cbr\u003e Ethical Conduct and Fraud Prevention.\u003cbr\u003e \u003cbr\u003e Bibliography.\u003cbr\u003e \u003cbr\u003e Index. \"...I opened this book with anticipation and it did not disappoint! I found the book well presented and easy to read. It certainly provides plenty of food for thought.\"(Accounting Technician, August 2000) Howard R. Davia, CPA, has over 30 years of experience ingovernment, industry, and public accounting. He was president andcofounder of Executive Education Series, Inc., and has taught andlectured widely on the subject of fraud detection andcontrol.\u003cbr\u003e \u003cbr\u003e Patrick C. Coggins, PhD, is the Dupont Endowed Chair Professor atStetson University and holds JD and PhD degrees in Administrationand Adult Development and Education. He has over 28 years ofexperience in governmental and public sector financial management,legal issues, organizational diagnosis, and income taxes. He haspublished books, articles, and papers nationally and has extensivelecturing and consulting experience.\u003cbr\u003e \u003cbr\u003e John C. Wideman, PhD, has over 28 years of experience in the civil,criminal, and military intelligence fields as an investigator atthe federal and state levels, and as a private practitioner. He hastaught investigative courses for the U.S. government and severalstate agencies, and is currently a practicing privateinvestigator.\u003cbr\u003e \u003cbr\u003e Joseph T. Kastantin, CPA, is a consultant, author, and assistantprofessor of accountancy at the University of Wisconsin--La Crosse.He is also a certified management accountant, and the author ofProfessional Accounting Practice Management and several articles onmanagement, business control, and taxation.  From internal control structures that are not fraud-specific to insufficient communication in the fraud discovery-to-investigation and conviction process, fraudulent activity is a widespread fact of life in the business world. Historically, the corporate tendency has been to react to fraud after the fact, rather than to be proactive in its prevention. And in most cases, blame is directed at accountants and auditors. Unfortunately, these officers are rarely provided with the resources, proper training, and commitment from top management that are essential to effective fraud detection and control. The Accountant?s Guide to Fraud Detection and Control offers comprehensive direction for this largely uncharted area.\u003cbr\u003e Two types of fraud are addressed in this book: fraudulent financial reporting, also known as \"Treadway\" fraud, usually originating in the top management sector; and \"asset-theft\" fraud, the more common and more costly type, likely to be practiced by virtually anyone, including outsiders. Treadway fraud is being adequately detected by independent auditors (CPAs) in their annual audits. Asset-theft fraud is not being adequately detected by anyone, with very few exceptions. From following clues to achieving a prosecution, here is sound advice that accountants and auditors will find invaluable.  \u003cp\u003eBusinesses lose over $100 billion a year to fraud. Only 20 percent is discovered. Who?s to blame?\u003c\/p\u003e \u003cp\u003eAccountants and internal auditors are often the scapegoats for management?s insufficient fraud detection operations and guidelines. At last, here is comprehensive, intermediate training for evaluating, devising, and installing fraud-specific internal controls, and for conducting proactive fraud-specific examinations. Including actual case studies, the authors show accountants and auditors how to:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eAnticipate problems and follow clues\u003c\/li\u003e \u003cli\u003eSuccessfully disclose fraud\u003c\/li\u003e \u003cli\u003eCompile the evidence necessary to prosecute acts of fraud\u003c\/li\u003e \u003cli\u003eDevelop investigative techniques\u003c\/li\u003e \u003cli\u003eCreate effective internal controls . . . and much more, to fill the needs of this crucial area.\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003e\u003ca href=\"http:\/\/www.wiley.com\/accounting\"\u003ewww.wiley.com\/account ing\u003c\/a\u003e\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47988653555941,"sku":"NP9780471353782","price":145.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780471353782.jpg?v=1761781133","url":"https:\/\/k12savings.com\/es\/products\/accountants-guide-to-fraud-detection-and-control-isbn-9780471353782","provider":"K12savings","version":"1.0","type":"link"}