{"product_id":"fraud-auditing-and-forensic-accounting-isbn-9780470564134","title":"Fraud Auditing and Forensic Accounting","description":"\u003cp\u003e\u003cb\u003eFRAUD AUDITING AND FORENSIC ACCOUNTING\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003eWith the responsibility of detecting and preventing fraud falling heavily on the accounting profession, every accountant needs to recognize fraud and learn the tools and strategies necessary to catch it in time. Providing valuable information to those responsible for dealing with prevention and discovery of financial deception, \u003ci\u003eFraud Auditing and Forensic Accounting, Fourth Edition\u003c\/i\u003e helps accountants develop an investigative eye toward both internal and external fraud and provides tips for coping with fraud when it is found to have occurred. \u003c\/p\u003e\u003cp\u003eCompletely updated and revised, the new edition presents: \u003c\/p\u003e\u003cul\u003e \u003cli\u003eBrand-new chapters devoted to fraud response as well as to the physiological aspects of the fraudster\u003c\/li\u003e \u003cli\u003eA closer look at how forensic accountants get their job done\u003c\/li\u003e \u003cli\u003eMore about Computer-Assisted Audit Tools (CAATs) and digital forensics\u003c\/li\u003e \u003cli\u003eTechnological aspects of fraud auditing and forensic accounting\u003c\/li\u003e \u003cli\u003eExtended discussion on fraud schemes\u003c\/li\u003e \u003cli\u003eCase studies demonstrating industry-tested methods for dealing with fraud, all drawn from a wide variety of actual incidents\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eInside this book, you will find step-by-step keys to fraud investigation and the most current methods for dealing with financial fraud within your organization. Written by recognized experts in the field of white-collar crime, this \u003ci\u003eFourth Edition\u003c\/i\u003e provides you, whether you are a beginning forensic accountant or an experienced investigator, with industry-tested methods for detecting, investigating, and preventing financial schemes. \u003c\/p\u003e\u003cp\u003ePreface xi\u003c\/p\u003e \u003cp\u003eAcknowledgments xiii\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1: Background of Fraud Auditing and Forensic Accounting 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 1\u003c\/p\u003e \u003cp\u003eBrief History of Fraud and the Antifraud Profession 3\u003c\/p\u003e \u003cp\u003eThe Fraud Cycle 7\u003c\/p\u003e \u003cp\u003eReview of Technical Literature 9\u003c\/p\u003e \u003cp\u003eForensic Accountant and Audits 11\u003c\/p\u003e \u003cp\u003eForensic Accountants 20\u003c\/p\u003e \u003cp\u003eFraud Auditors 25\u003c\/p\u003e \u003cp\u003eKeys to Effective Fraud Investigation 31\u003c\/p\u003e \u003cp\u003eThe Antifraud Professional’s Career 33\u003c\/p\u003e \u003cp\u003eSummary 36\u003c\/p\u003e \u003cp\u003eNotes 37\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2: Fraud Principles 39\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 39\u003c\/p\u003e \u003cp\u003eDefinition: What Is Fraud? 40\u003c\/p\u003e \u003cp\u003eSynonyms: Fraud, Theft, and Embezzlement 42\u003c\/p\u003e \u003cp\u003eClassic Fraud Research 42\u003c\/p\u003e \u003cp\u003eFraud Triangle 44\u003c\/p\u003e \u003cp\u003eScope of Fraud 47\u003c\/p\u003e \u003cp\u003eProfile of Fraudsters 49\u003c\/p\u003e \u003cp\u003eWho Is Victimized by Fraud Most Often? 53\u003c\/p\u003e \u003cp\u003eFraud Taxonomies 54\u003c\/p\u003e \u003cp\u003eFraud Tree 62\u003c\/p\u003e \u003cp\u003eEvolution of a Typical Fraud 65\u003c\/p\u003e \u003cp\u003eSummary 68\u003c\/p\u003e \u003cp\u003eNotes 69\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3: Fraud Schemes 71\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 71\u003c\/p\u003e \u003cp\u003eACFE Fraud Tree 73\u003c\/p\u003e \u003cp\u003eFinancial Statement Schemes 80\u003c\/p\u003e \u003cp\u003eCorruption Schemes 83\u003c\/p\u003e \u003cp\u003eAsset Misappropriation Schemes 84\u003c\/p\u003e \u003cp\u003eSummary 94\u003c\/p\u003e \u003cp\u003eNotes 94\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4: Red Flags 95\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 95\u003c\/p\u003e \u003cp\u003eProfessional Standards 97\u003c\/p\u003e \u003cp\u003eCommon Red Flags 99\u003c\/p\u003e \u003cp\u003eSpecific Red Flags 101\u003c\/p\u003e \u003cp\u003eFraud Detection Model 110\u003c\/p\u003e \u003cp\u003eSummary 111\u003c\/p\u003e \u003cp\u003eNotes 112\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5: Fraud Risk Assessment 113\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 113\u003c\/p\u003e \u003cp\u003eTechnical Literature and Risk Assessment 114\u003c\/p\u003e \u003cp\u003eRisk Assessment Factors 115\u003c\/p\u003e \u003cp\u003eRisk Assessment Best Practices 119\u003c\/p\u003e \u003cp\u003eRisk Management Checklists and Documentation 125\u003c\/p\u003e \u003cp\u003eSummary 129\u003c\/p\u003e \u003cp\u003eNotes 129\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6: Fraud Prevention 131\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 131\u003c\/p\u003e \u003cp\u003ePrevention Environment 132\u003c\/p\u003e \u003cp\u003ePerception of Detection 135\u003c\/p\u003e \u003cp\u003eClassic Approaches 137\u003c\/p\u003e \u003cp\u003eOther Prevention Measures 139\u003c\/p\u003e \u003cp\u003eAccounting Cycles 141\u003c\/p\u003e \u003cp\u003eSummary 143\u003c\/p\u003e \u003cp\u003eNotes 143\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7: Fraud Detection 145\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 145\u003c\/p\u003e \u003cp\u003eFraud Detection Axioms 146\u003c\/p\u003e \u003cp\u003eCommon Detection Methods 146\u003c\/p\u003e \u003cp\u003eSpecific Detection Methods 149\u003c\/p\u003e \u003cp\u003eSummary 155\u003c\/p\u003e \u003cp\u003eAppendix 7A: Beneish’s Ratios 156\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8: Fraud Response 157\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 157\u003c\/p\u003e \u003cp\u003eFraud Policy 157\u003c\/p\u003e \u003cp\u003eFraud Response Team 160\u003c\/p\u003e \u003cp\u003eRecovery 164\u003c\/p\u003e \u003cp\u003eSummary 165\u003c\/p\u003e \u003cp\u003eNotes 166\u003c\/p\u003e \u003cp\u003eAppendix 8A: ACFE Sample Fraud Policy 167\u003c\/p\u003e \u003cp\u003eAppendix 8B: Sample Fraud Policy Decision Matrix 172\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9: Computer Crime 175\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 175\u003c\/p\u003e \u003cp\u003eHistory and Evolution of Computer Crimes 176\u003c\/p\u003e \u003cp\u003eComputer Crime Theories and Categorizations 179\u003c\/p\u003e \u003cp\u003eCharacteristics of the Computer Environment 182\u003c\/p\u003e \u003cp\u003eInformation Security (INFOSEC) 185\u003c\/p\u003e \u003cp\u003eProfiling Internet Fraudsters 186\u003c\/p\u003e \u003cp\u003eSummary 192\u003c\/p\u003e \u003cp\u003eNotes 193\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10: Fraud and the Accounting Information System 195\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 195\u003c\/p\u003e \u003cp\u003eAccounting Concepts 196\u003c\/p\u003e \u003cp\u003eSegregation of Duties 202\u003c\/p\u003e \u003cp\u003eAccounting Information Systems 203\u003c\/p\u003e \u003cp\u003eKey Personnel 204\u003c\/p\u003e \u003cp\u003eComputer Hardware 208\u003c\/p\u003e \u003cp\u003eComputer Software 210\u003c\/p\u003e \u003cp\u003eNew Forms of Media 211\u003c\/p\u003e \u003cp\u003eAudit Trail Concept 211\u003c\/p\u003e \u003cp\u003eSummary 212\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11: Gathering Evidence 213\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 213\u003c\/p\u003e \u003cp\u003eRules of Evidence 213\u003c\/p\u003e \u003cp\u003eHearsay Exceptions 217\u003c\/p\u003e \u003cp\u003eOther Rules of Evidence 218\u003c\/p\u003e \u003cp\u003eSummary 223\u003c\/p\u003e \u003cp\u003eNotes 223\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12: Cyber Forensics 225\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 225\u003c\/p\u003e \u003cp\u003eExpectation of Privacy 226\u003c\/p\u003e \u003cp\u003eTypes of Investigations 227\u003c\/p\u003e \u003cp\u003eSources of Digital Data 230\u003c\/p\u003e \u003cp\u003eTypes of Cyber Data 231\u003c\/p\u003e \u003cp\u003eCyber Forensics Investigation Process 234\u003c\/p\u003e \u003cp\u003eVariety of Specialists in Cyber Forensics 236\u003c\/p\u003e \u003cp\u003eSummary 237\u003c\/p\u003e \u003cp\u003eNotes 237\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13: Obtaining and Evaluating Nonfinancial Evidence in a Fraud Examination 239\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 239\u003c\/p\u003e \u003cp\u003eInterviews 240\u003c\/p\u003e \u003cp\u003eBody Language 242\u003c\/p\u003e \u003cp\u003eDeception Cues 243\u003c\/p\u003e \u003cp\u003eEye Language 244\u003c\/p\u003e \u003cp\u003eStatement Analysis 245\u003c\/p\u003e \u003cp\u003eSCAN 246\u003c\/p\u003e \u003cp\u003eSummary 247\u003c\/p\u003e \u003cp\u003eNotes 247\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14: General Criteria and Standards for Establishing an Expert Witness’s Qualifications 249\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 249\u003c\/p\u003e \u003cp\u003eCredentials 250\u003c\/p\u003e \u003cp\u003ePersonal Qualities of the Expert 255\u003c\/p\u003e \u003cp\u003eSources for Locating Expert Witnesses 259\u003c\/p\u003e \u003cp\u003eDistinguishing the Actual Area of Competence 261\u003c\/p\u003e \u003cp\u003eSummary 261\u003c\/p\u003e \u003cp\u003eNotes 262\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 15: The Legal Role and Qualifications of an Expert Witness 263\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 263\u003c\/p\u003e \u003cp\u003eRole of a Forensic Accountant as a Witness in Court 264\u003c\/p\u003e \u003cp\u003eLegal Qualifications for a Forensic Accountant as an Expert Witness 269\u003c\/p\u003e \u003cp\u003eQualification and Admissibility of Accounting Evidence 270\u003c\/p\u003e \u003cp\u003eExpert’s Role in the Litigation Team 272\u003c\/p\u003e \u003cp\u003ePretestimony Activities 272\u003c\/p\u003e \u003cp\u003eSummary 273\u003c\/p\u003e \u003cp\u003eNotes 274\u003c\/p\u003e \u003cp\u003eAppendix 15A: Transcript of Typical Court Testimony of Expert Witness 275\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 16: Effective Tactics and Procedures for the Expert Witness in Court 277\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 277\u003c\/p\u003e \u003cp\u003eEffective Profile 278\u003c\/p\u003e \u003cp\u003eBeing a Credible Expert Witness 278\u003c\/p\u003e \u003cp\u003eExpert’s Role in the Litigation Team 279\u003c\/p\u003e \u003cp\u003ePretestimony Activities 280\u003c\/p\u003e \u003cp\u003eTrial and Testimony 281\u003c\/p\u003e \u003cp\u003eSurvival Techniques 288\u003c\/p\u003e \u003cp\u003eSummary 290\u003c\/p\u003e \u003cp\u003eNotes 290\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 17: Fraud and the Public Accounting Profession 291\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 291\u003c\/p\u003e \u003cp\u003eHistory of Fraud and the Auditor: A Summary 291\u003c\/p\u003e \u003cp\u003eFraud and the Auditor’s Liability 302\u003c\/p\u003e \u003cp\u003eFraud and the Auditor’s Responsibility 303\u003c\/p\u003e \u003cp\u003eFraud and the Auditor’s Role 306\u003c\/p\u003e \u003cp\u003eSummary 308\u003c\/p\u003e \u003cp\u003eNote 308\u003c\/p\u003e \u003cp\u003eAbout the Authors 311\u003c\/p\u003e \u003cp\u003eIndex 313\u003c\/p\u003e   \u003cp\u003e\u003cb\u003eTOMMIE W. SINGLETON, CPA, CMA, CISA, CFF, CGEIT, and CITP,\u003c\/b\u003e is Marshall IS Scholar and coordinator of the Forensic Accounting Program at the University of Alabama at Birmingham. His articles have appeared in such journals as \u003ci\u003eEDPACS\u003c\/i\u003e, \u003ci\u003eEDP Auditor Journal\u003c\/i\u003e, \u003ci\u003eWhite-Collar Crime Fighter, Journal of Corporate Accounting and Finance,\u003c\/i\u003e and \u003ci\u003eInformation Systems Audit and Control\u003c\/i\u003e journal. Tommie has presented this material to dozens of auditing firms, internal audit departments, and professional organizations as seminars and training. He is a scholar-in-residence for the regional public accounting firm Carr, Riggs \u0026amp; Ingram with responsibilities related to fraud auditing and forensic accounting. \u003c\/p\u003e\u003cp\u003e\u003cb\u003eAARON J. SINGLETON, CPA, CISA,\u003c\/b\u003e has worked for five years at a global public accounting firm performing information technology, financial statement, and regulatory compliance audits. Aaron's prior experience includes managing accounting and systems for a private wholesale company, and experience in systems development, installation, and support. Aaron has published articles related to fraud and forensics in journals including the \u003ci\u003eInformation Security Journal\u003c\/i\u003e and the \u003ci\u003eJournal of Corporate Accounting and Finance\u003c\/i\u003e. Aaron earned his master's of accountancy from Bowling Green State University, and bachelor's degrees in accounting and management from the University of Alabama at Birmingham.    \u003c\/p\u003e\u003cp\u003e\u003cb\u003eFRAUD AUDITING AND FORENSIC ACCOUNTING\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003eWith the responsibility of detecting and preventing fraud falling heavily on the accounting profession, every accountant needs to recognize fraud and learn the tools and strategies necessary to catch it in time. Providing valuable information to those responsible for dealing with prevention and discovery of financial deception, \u003ci\u003eFraud Auditing and Forensic Accounting, Fourth Edition\u003c\/i\u003e helps accountants develop an investigative eye toward both internal and external fraud and provides tips for coping with fraud when it is found to have occurred. \u003c\/p\u003e\u003cp\u003eCompletely updated and revised, the new edition presents: \u003c\/p\u003e\u003cul\u003e \u003cli\u003eBrand-new chapters devoted to fraud response as well as to the physiological aspects of the fraudster\u003c\/li\u003e \u003cli\u003eA closer look at how forensic accountants get their job done\u003c\/li\u003e \u003cli\u003eMore about Computer-Assisted Audit Tools (CAATs) and digital forensics\u003c\/li\u003e \u003cli\u003eTechnological aspects of fraud auditing and forensic accounting\u003c\/li\u003e \u003cli\u003eExtended discussion on fraud schemes\u003c\/li\u003e \u003cli\u003eCase studies demonstrating industry-tested methods for dealing with fraud, all drawn from a wide variety of actual incidents\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eInside this book, you will find step-by-step keys to fraud investigation and the most current methods for dealing with financial fraud within your organization. Written by recognized experts in the field of white-collar crime, this \u003ci\u003eFourth Edition\u003c\/i\u003e provides you, whether you are a beginning forensic accountant or an experienced investigator, with industry-tested methods for detecting, investigating, and preventing financial schemes.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989242495205,"sku":"NP9780470564134","price":105.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780470564134.jpg?v=1761783346","url":"https:\/\/k12savings.com\/es\/products\/fraud-auditing-and-forensic-accounting-isbn-9780470564134","provider":"K12savings","version":"1.0","type":"link"}