{"product_id":"forensic-accounting-and-fraud-investigation-for-non-experts-isbn-9780470879597","title":"Forensic Accounting and Fraud Investigation for Non-Experts","description":"\u003cb\u003eFully revised, the proven primer on forensic accounting with all-new cases\u003c\/b\u003e  \u003cp\u003eA must-have reference for every business professional, \u003ci\u003eForensic Accounting and Fraud Investigation for Non-Experts, Third Edition\u003c\/i\u003e 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.\u003c\/p\u003e \u003cul\u003e \u003cli\u003eUpdated with new cases and new material on technology tools in forensic accounting\u003c\/li\u003e \u003cli\u003eCovers the core accounting, investigative, and legal aspects of forensic accounting for professionals new to the field\u003c\/li\u003e \u003cli\u003eCovers investigative and legal issues along with accounting schemes\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eWritten by a team of recognized experts in the field of forensic accounting, \u003ci\u003eForensic Accounting and Fraud Investigation for Non-Experts, Third Edition\u003c\/i\u003e is essential reading for accountants and investigators requiring the most up-to-date methods in dealing with financial fraud within their organizations.\u003c\/p\u003e \u003cp\u003ePreface xiii\u003c\/p\u003e \u003cp\u003eAcknowledgments xv\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart I Forensic Accounting and Fraud Overview 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1 \u003c\/b\u003e\u003cb\u003eForensic Accounting 3\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat Is Forensic Accounting? 3\u003c\/p\u003e \u003cp\u003eWhy Has Forensic Accounting Become the Buzz? 4\u003c\/p\u003e \u003cp\u003eIntroduction to a Profession 5\u003c\/p\u003e \u003cp\u003eApplications for Forensic Accounting 6\u003c\/p\u003e \u003cp\u003eA Third Dimension: Contexts within Each Area of\u003c\/p\u003e \u003cp\u003eSpecialization 11\u003c\/p\u003e \u003cp\u003eConclusion 14\u003c\/p\u003e \u003cp\u003eSuggested Readings 15\u003c\/p\u003e \u003cp\u003eNotes 15\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 \u003c\/b\u003e\u003cb\u003eFraud in Society 17\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat Is Fraud? 17\u003c\/p\u003e \u003cp\u003eTypes of Fraud 21\u003c\/p\u003e \u003cp\u003eOther Types of Financial Fraud 25\u003c\/p\u003e \u003cp\u003eSarbanes–Oxley 27\u003c\/p\u003e \u003cp\u003eWhat the Numbers Tell Us about Fraud 28\u003c\/p\u003e \u003cp\u003eCategories of Occupational Fraud 29\u003c\/p\u003e \u003cp\u003eDrawing Conclusions 31\u003c\/p\u003e \u003cp\u003eSociety’s Perception of Fraud 32\u003c\/p\u003e \u003cp\u003eWho Commits Fraud?—Profile of the Typical\u003c\/p\u003e \u003cp\u003eFraudster 33\u003c\/p\u003e \u003cp\u003eThe Social Consequences of Economic Crime 39\u003c\/p\u003e \u003cp\u003eConclusion 39\u003c\/p\u003e \u003cp\u003eSuggested Readings 40\u003c\/p\u003e \u003cp\u003eNotes 40\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 \u003c\/b\u003e\u003cb\u003eUnderstanding the Basics of Financial Accounting 43\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhere It All Begins 43\u003c\/p\u003e \u003cp\u003eThe Five Accounting Cycles 46\u003c\/p\u003e \u003cp\u003eJournals: Subsidiary and General 54\u003c\/p\u003e \u003cp\u003eConclusion 56\u003c\/p\u003e \u003cp\u003eSuggested Readings 56\u003c\/p\u003e \u003cp\u003eNote 57\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 \u003c\/b\u003e\u003cb\u003eForms of Entities 59\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBasics of Business Structures 59\u003c\/p\u003e \u003cp\u003eSole Proprietorships 60\u003c\/p\u003e \u003cp\u003ePartnerships 60\u003c\/p\u003e \u003cp\u003eCorporations 63\u003c\/p\u003e \u003cp\u003eBusiness Enterprises in the Global Environment 66\u003c\/p\u003e \u003cp\u003eConclusion 70\u003c\/p\u003e \u003cp\u003eSuggested Readings 70\u003c\/p\u003e \u003cp\u003eNotes 72\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 \u003c\/b\u003e\u003cb\u003eFundamental Principles of Financial Analysis 73\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eGood Analysis = Due Diligence? 73\u003c\/p\u003e \u003cp\u003eWhy Perform Financial Analysis? 76\u003c\/p\u003e \u003cp\u003eWhat and Whom Can You Trust? 76\u003c\/p\u003e \u003cp\u003eOther Factors to Consider 77\u003c\/p\u003e \u003cp\u003eFinancial Analysis for the Non-Expert 78\u003c\/p\u003e \u003cp\u003eTo the Future 85\u003c\/p\u003e \u003cp\u003eConclusion 86\u003c\/p\u003e \u003cp\u003eSuggested Readings 87\u003c\/p\u003e \u003cp\u003eNotes 87\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 \u003c\/b\u003e\u003cb\u003eThe Role of the Accounting Professional 89\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Importance of Accounting Professionals in the Investigation 89\u003c\/p\u003e \u003cp\u003eThe Audit Process 93\u003c\/p\u003e \u003cp\u003eInternal Controls 98\u003c\/p\u003e \u003cp\u003eConclusion 101\u003c\/p\u003e \u003cp\u003eNotes 101\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart II \u003c\/b\u003e\u003cb\u003eFinancial Crime Investigation 103\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7 \u003c\/b\u003e\u003cb\u003eBusiness as a Victim 105\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 105\u003c\/p\u003e \u003cp\u003eEmployee Thefts 106\u003c\/p\u003e \u003cp\u003eFraudulent Billing Schemes 112\u003c\/p\u003e \u003cp\u003eFraud Committed by Outsiders 113\u003c\/p\u003e \u003cp\u003eManagement Thefts 114\u003c\/p\u003e \u003cp\u003eCorporate Thefts 117\u003c\/p\u003e \u003cp\u003eIdentity Theft 118\u003c\/p\u003e \u003cp\u003eConclusion 120\u003c\/p\u003e \u003cp\u003eSuggested Readings 120\u003c\/p\u003e \u003cp\u003eNotes 120\u003c\/p\u003e \u003cp\u003eCHAPTER 8 Business Villains 123\u003c\/p\u003e \u003cp\u003eIntroduction 123\u003c\/p\u003e \u003cp\u003eOrganized Crime and Business 123\u003c\/p\u003e \u003cp\u003eMoney Laundering 130\u003c\/p\u003e \u003cp\u003eConclusion 137\u003c\/p\u003e \u003cp\u003eSuggested Readings 138\u003c\/p\u003e \u003cp\u003eNotes 139\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9 \u003c\/b\u003e\u003cb\u003eThe Investigative Process 143\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 143\u003c\/p\u003e \u003cp\u003eCase Initiation 144\u003c\/p\u003e \u003cp\u003eCase Evaluation 145\u003c\/p\u003e \u003cp\u003eSolvability Factors 147\u003c\/p\u003e \u003cp\u003eGoal Setting and Planning 148\u003c\/p\u003e \u003cp\u003eInvestigation 156\u003c\/p\u003e \u003cp\u003eBackground 158\u003c\/p\u003e \u003cp\u003eConclusion 166\u003c\/p\u003e \u003cp\u003eSuggested Readings 167\u003c\/p\u003e \u003cp\u003eNotes 167\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10 \u003c\/b\u003e\u003cb\u003eInterviewing Financially Sophisticated\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWitnesses 169\u003c\/p\u003e \u003cp\u003eIntroduction 169\u003c\/p\u003e \u003cp\u003eThe Interview 170\u003c\/p\u003e \u003cp\u003eInterviewing Financially Sophisticated Witnesses 185\u003c\/p\u003e \u003cp\u003eConclusion 188\u003c\/p\u003e \u003cp\u003eSuggested Readings 189\u003c\/p\u003e \u003cp\u003eNotes 190\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11 \u003c\/b\u003e\u003cb\u003eProving Cases through Documentary Evidence 193\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 193\u003c\/p\u003e \u003cp\u003eDocument Collection 194\u003c\/p\u003e \u003cp\u003eDocument Organization 207\u003c\/p\u003e \u003cp\u003eThe Process of Proof 211\u003c\/p\u003e \u003cp\u003eThe Logic of Argument 213\u003c\/p\u003e \u003cp\u003eProof through Inference 217\u003c\/p\u003e \u003cp\u003eConclusion 221\u003c\/p\u003e \u003cp\u003eSuggested Readings 222\u003c\/p\u003e \u003cp\u003eNotes 224\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12 \u003c\/b\u003e\u003cb\u003eAnalysis Tools for Investigators 227\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 227\u003c\/p\u003e \u003cp\u003eWhy Use Analysis Tools at All? 227\u003c\/p\u003e \u003cp\u003eAssociational Analysis 229\u003c\/p\u003e \u003cp\u003eTemporal Analysis 246\u003c\/p\u003e \u003cp\u003eConclusion 252\u003c\/p\u003e \u003cp\u003eSuggested Readings 252\u003c\/p\u003e \u003cp\u003eNotes 253\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13 \u003c\/b\u003e\u003cb\u003eInferential Analysis 255\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 255\u003c\/p\u003e \u003cp\u003eHow Inferential Analysis Helps 255\u003c\/p\u003e \u003cp\u003eWhat Is an Inference Network? 256\u003c\/p\u003e \u003cp\u003eInvestigative Inference Analysis 259\u003c\/p\u003e \u003cp\u003eThe Key List 263\u003c\/p\u003e \u003cp\u003eConstructing an Investigative Inference Chart 264\u003c\/p\u003e \u003cp\u003ePlotting the Chart 268\u003c\/p\u003e \u003cp\u003eSome Tips for Charting Success 272\u003c\/p\u003e \u003cp\u003eApplying the Chart to the Investigative Process 273\u003c\/p\u003e \u003cp\u003eConclusion 275\u003c\/p\u003e \u003cp\u003eSuggested Readings 275\u003c\/p\u003e \u003cp\u003eNotes 277\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14 \u003c\/b\u003e\u003cb\u003eDocumenting and Presenting the Case 279\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 279\u003c\/p\u003e \u003cp\u003eCreating a System 279\u003c\/p\u003e \u003cp\u003eThe Casebook System 280\u003c\/p\u003e \u003cp\u003eReport Writing 287\u003c\/p\u003e \u003cp\u003eTestifying as a Financial Expert 290\u003c\/p\u003e \u003cp\u003eConclusion 305\u003c\/p\u003e \u003cp\u003eSuggested Readings 305\u003c\/p\u003e \u003cp\u003eNotes 306\u003c\/p\u003e \u003cp\u003eAbout the Authors 309\u003c\/p\u003e \u003cp\u003eIndex 311\u003c\/p\u003e \u003cp\u003e\u003cb\u003eHOWARD SILVERSTONE, CPA, FCA, CFE,\u003c\/b\u003e is Director at Forensic Resolutions, Inc.\u003c\/p\u003e\u003cp\u003e\u003cb\u003eMICHAEL SHEETZ, JD,\u003c\/b\u003e is an adjunct professor of business law, ethics, and international law for several universities, and a former appellate law clerk for the Fourth District Court of Appeals.\u003c\/p\u003e\u003cp\u003e\u003cb\u003eSTEPHEN PEDNEAULT, CPA\/CFF, CFE,\u003c\/b\u003e is a Principal of Forensic Accounting Services, LLC, where he specializes in forensic accounting, employee fraud, and litigation support matters. He is an adjunct professor at the University of Connecticut; is the author of \u003ci\u003eFraud 101: Techniques and Strategies for Understanding Fraud, Third Edition\u003c\/i\u003e; contributed to \u003ci\u003eFraud Casebook: Lessons from the Bad Side of Business\u003c\/i\u003e; and has written articles for state and national publications.\u003c\/p\u003e\u003cp\u003e\u003cb\u003eFrank E. Rudewicz, JD, CPP, CAMS,\u003c\/b\u003e has more than thirty years’ experience conducting domestic and international investigations for fraud, ethics, and other employment-related conduct. Mr. Rudewicz has been involved in numerous high-profile and sensitive engagements regarding fraud, organized crime, compliance, and security assessments. He has appeared on \u003ci\u003eDateline NBC, Forensic Files\u003c\/i\u003e, and various other media outlets for his investigative work. A recognized expert on security and investigations, Mr. Rudewicz lectures and teaches frequently on these topics. He often provides expert testimony and conducts independent inquiries for a variety of employee misconduct issues.\u003c\/p\u003e  \u003cp\u003eThe essential guide for every business professional, \u003ci\u003eForensic Accounting and Fraud Investigation for Non-Experts, Third Edition\u003c\/i\u003e is a must-have resource if you’ve been wondering how financial fraud occurs in an organization and what to do if you find or suspect it. With comprehensive coverage, the authors present useful advice on where your organization is most susceptible to fraud.\u003c\/p\u003e\u003cp\u003e\u003ci\u003eForensic Accounting and Fraud Investigation for Non-Experts, Third Edition\u003c\/i\u003e features:\u003c\/p\u003e \u003cul\u003e\n\u003cli\u003eCoverage of the core accounting, investigative, and legal aspects of forensic accounting for professionals new to the field\u003c\/li\u003e \u003cli\u003eNew cases and new material on technology tools in forensic accounting\u003c\/li\u003e \u003cli\u003eA look at the investigative and legal process along with interview techniques\u003c\/li\u003e\n\u003c\/ul\u003e \u003cp\u003eHighly readable and accessible, this timely book provides you with a complete grounding in all phases of forensic accounting and fraud investigation, with methods and tips that will enable you to readily recognize and investigate financial fraud, as well as the evolving sophistication of financial crimes occurring in every sector of industry.\u003c\/p\u003e\u003cp\u003eExecutives, managers, criminal investigators, and prosecuting attorneys all require a basic understanding of accounting principles and investigative techniques to protect their organizations from fraud. \u003ci\u003eForensic Accounting and Fraud Investigation for Non-Experts, Third Edition\u003c\/i\u003e helps non-accountants better understand basic forensic accounting principles, how different types of fraud occur, and how to detect and probe fraud in an approach that maximizes the chances of successful prosecution of the perpetrator.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989231124709,"sku":"NP9780470879597","price":79.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780470879597.jpg?v=1761783303","url":"https:\/\/k12savings.com\/es\/products\/forensic-accounting-and-fraud-investigation-for-non-experts-isbn-9780470879597","provider":"K12savings","version":"1.0","type":"link"}