Forensic Accounting and Fraud Investigation for Non-Experts

Howard Silverstone, Michael Sheetz

294 pages, parution le 04/12/2006 (2^eme édition)

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Résumé

Hundreds of thousands of incidents involving financial fraud occur each year because of poor or inadequate accounting and financial control and security. Forensic Accounting and Fraud Investigation for Non-Experts, Second Edition provides you with access to all the critical accounting principles and investigative techniques you will need to protect your organization from devastating losses and scandal due to fraud.

The Second Edition is filled with an abundance of new tips on knowing the financial areas where your organization is most vulnerable, as well as how to implement effective investigation processes when fraud is suspected.

Covering basic accounting principles as they apply to forensic accounting and the most common types of fraud, this up-to-date volume thoroughly examines the investigative process, with discussions on documentary evidence, the role of the expert witness, and interview techniques. All phases of forensic accounting are addressed, complete with actual examples demonstrating applications in the real world.

The cost of fraud can be damaging to your company or organization. Forensic Accounting and Fraud Investigation for Non-Experts, Second Edition expertly arms you with the tools to help prevent fraud and reduce fraud losses.

L'auteur - Howard Silverstone

Howard Silverstone, CPA, FCA, CFE, is a Director and cofounder of Forensic Resolutions, Inc. He has concen-trated on forensic and investigative accounting since 1985 and has been involved in every aspect of cases, including planning, detailed analysis, discovery, and expert testimony in forensic accounting. He has contributed articles to the Legal Intelligencer, Litigation Quarterly, and the Risk Report, as well as a chapter to The CPA's Handbook of Fraud and Commercial Crime Prevention and is coauthor of Fraud 101: Techniques and Strategies for Detection, Second Edition, published by Wiley. A frequent speaker, he's delivered presentations for many corporations, law firms, and insurance companies, as well as the Association of Certified Fraud Examiners, the Institute of Internal Auditors, and the Association for Finan-cial Professionals (formerly the Treasury Management Association).

L'auteur - Michael Sheetz

Michael Sheetz, JD, is an Associate Professor of Criminal Justice and former appellate law clerk. During his twenty-year law enforcement and criminal justice career, he has served in every facet of criminal investigation, including white-collar and computer crimes. As a guest lecturer, he frequently speaks on such topics as fraud, exploitation of the elderly, and computer-related crime.

Sommaire

Fraud and Forensic Accounting Overview
- Fraud in Society
- Understanding the Basics of Financial Accounting
- The Entities
- Fundamental Principles of Analysis
- The Role of the Accounting Professional
Financial Crime Investigation
- Business as a Victim
- Business as a Vehicle
- Case Generation
- Interviewing Financially Sophisticated Witnesses
- Analytical Techniques for Financial Crime Investigation
- Inference Network Analysis
- Implementing the Investigative Inference Model
- Documenting the Investigation
- Testifying in Financial Crime Cases
- App. A: Key List
- App. B: Federal Rules Of Evidence

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Caractéristiques techniques

	PAPIER
Éditeur(s)	Wiley
Auteur(s)	Howard Silverstone, Michael Sheetz
Parution	04/12/2006
Édition	2^eme édition
Nb. de pages	294
Format	16 x 23,5
Couverture	Relié
Poids	585g
Intérieur	Noir et Blanc
EAN13	9780471784876
ISBN13	978-0-471-78487-6