A Guide to Forensic Accounting Investigation

Book Description

Today's demanding marketplace expects auditors to take responsibility for fraud detection, and this expectation is buoyed by such legislation as the Sarbanes-Oxley Act and the Auditing Standard (SAS99), which requires increased performance on the part of the auditor to find material financial statement fraud.

Written by three of the best forensic accountants and auditors, Thomas W. Golden, Steven L. Skalak, and Mona M. Clayton, The Auditor's Guide to Forensic Accounting Investigation explores exactly what assurances auditors should provide and suggests alternatives to giving the capital markets more of what they are requiring-greater assurances that the financial statements they rely upon for investment decisions are free of material error, including fraud. It reveals the surprising complexity of fraud deterrence, detection, and investigation, and offers a step-by-step approach to understanding that complexity.

Book Description

Get the latest tools in fraud auditing and get rid of fraud in your organization

With the responsibility of detecting and preventing fraud placed directly on the accounting profession, you are responsible for recognizing fraud and learning the tools and strategies necessary to stop it. Fraud Auditing and Forensic Accounting, Third Edition shows you how to develop an investigative eye toward both internal and external fraud and provides crucial information on how to deal with it when discovered.

This authoritative, timely book equips auditors, investigators, corporate attorneys, and accountants to identify the signs of financial fraud and successfully investigate it. This new edition will enable you to:

Recognize the characteristics of organizations in which fraud is likely to occur
Detect and deter accounting fraud, using the most recently developed techniques
Conduct an efficient, systematic fraud investigation
Use the latest methods for documenting fraud and preparing evidence-and much more

PRAISE FOR Fraud Auditing and Forensic Accounting, Third Edition

"An excellent primer for developing and implementing an antifraud program as part of a SOX 404, fraud prevention and detection process. A clear and concise history of fraud and the methods needed to deter it now and for the future. It is like having a professor on call and in your office when you need one. Well written with easy-to-understand definitions and examples, this is a must-read for anyone who is putting a financial investigation unit in place."
—George Mullins, CFE, HealthSouthInternal Audit Manager and Project Manager, Antifraud Program

"The book is an excellent anti-fraud resource for those professionals charged with the responsibility of detecting, investigating, and preventing fraud. I also highly recommend it to educators as a prospective textbook for a semester-long course in macro fraud examination."
—Thomas Buckhoff, PhD, CPA, CFE, Associate Professor of Forensic Accounting, Georgia Southern University, and Principal, FraudWise, LLC

"This book, better than any other in print, hits the subject areas I cover in my fraud examination and forensic accounting class. The authors have done a great job of presenting complicated terms and techniques in a manner for students to understand. I particularly like the presentation of a fraud's endgame, namely the court case that recovers assets and puts these creeps in jail."
—Douglas E. Ziegenfuss, Professor and Chair, Department of Accounting,Old Dominion University

Customer Reviews:

Fraud Auditing and Forensic Accounting.......2006-12-27

In my opinion, this book describe in detail the types fraud that can be perpetrated and how it is perpetrated. It also shows us how to detect the red flags in different types of frauds. Overall, it does fulfill my needs in buying the book in terms of how to look for the red flags and how I should focus my risk areas in terms of frauds auditing.

Fraud Auditing and Forensic Accounting.......2000-03-01

This was not what one would expect from the title. There were no methodologies provided to research and detect fraud and very little in terms of accounting controls was addressed. The book is a collection of anecdotes and cases with very little practical information that transcends the most basic concepts. The book spends too much time discussing behavioral aspects of fraud as opposed to legitimate financial investigation. Overall, a huge disappointment.

Average customer rating:

Fraud Education at its best!

2006 Fraud Examiners Manual
Association of Certified Fraud Examiners
Manufacturer: Association of Certified Fraud Examiners, Inc.
ProductGroup: Book
Binding: Ring-bound

Business Law | Reference | Business & Investing | Subjects | Books

Corporate Fraud Handbook: Prevention and Detection

ASIN: 1889277118

Book Description

In recent years, sweeping changes have impacted the legal and regulatory landscape in accounting, auditing and investigation, drastically affecting the field of fraud examination. Because no other work provides such a comprehensive guide for the anti-fraud professional, the 2005 Fraud Examiners Manual, has become the reference standard for the profession.

The 2005 Fraud Examiners Manual is a comprehensive guide that fully explains the latest information on fraud examination techniques, methods, and procedures. Approximately 80% of the CFE Examination is drawn directly from the Fraud Examiners Manual.

The 2005 US Edition incorporates and explores the significance of recent legislation and the direct impact it has on you. Numerous chapters have been added or revised, integrating new developments in the field of fraud prevention and detection. Significant changes include:

New Standard Implementing Section 404 of Sarbanes-Oxley
New Internal Controls
New Money Laundering Rules
Amendments to the Fair Credit Reporting Act
New Federal Sentencing Guidelines for white-collar crime
Updated Identity Theft section

This 2,000-page guide is divided into four main sections:

Section I: Financial Transactions and Fraud Schemes - Learn about the vast landscape of fraud in business and government including the responsibilities of managers and auditors in fraud detection, as well as the schemes used to commit most business fraud.

Section II: Law - This section serves as a ready, permanent reference for the courtroom with relevant statutes and common law principles involved in prosecuting a defendant in both the criminal and civil systems. It also includes a complete set of US Federal Rules of Civil and Criminal Procedure and the US Federal Rules of Evidence.

Section III: Investigation - Possess the tools and techniques necessary to gather evidence and information when conducting a fraud examination. This section also contains samples of useful forms, such as report forms, fraud examination checklists, and engagement and opinion letters.

Section IV: Criminology and Ethics - Take an in-depth look at the criminal mind. You will learn the theories of what causes people to commit white-collar crime. In addition, you will discover how you can prevent these crimes and what steps to take to develop a corporate compliance program.

Customer Reviews:

Fraud Education at its best!.......2007-01-11

If you have considered becoming a CFE and deliberated over taking the exam with or without the prep manuals, these manuals are worth every penny. The amount of detail and knowledge makes these books a valuable legal library to use as reference throughout your career. The prep test will give you the confidence to sit for the stressful exam. It is such a wealth of information, I am confident that these books helped me pass all four sections on the first sitting. Great job ACFE!

Average customer rating:

Fraud-Related Internal Controls
Association of Certified Fraud Examiners
Manufacturer: Association of Certified Fraud Examiners, Inc.
ProductGroup: Book
Binding: Paperback

Book Description

CPE Credit: 16

Much occupational fraud and abuse can be prevented by implementing key internal controls. This 16-hour self-study course is perfect for auditors, chief financial officers, and others who need to know the details of a good fraud deterrence initiative.

From this course, you will learn important elements about the three main cash schemes: skimming, larceny, and fraudulent disbursements. You will also learn the details of frauds involving physical assets such as inventory and property, plant and equipment. Find out about the controls to prevent misdeeds by top management such as bribery and fraudulent financial statements. Protect your company, your clients and yourself.

Highlights include:

Book Description

According to the book Corporate Fraud Handbook by Joseph T. Wells, the average financial statement fraud scheme results in a $5 million overstatement of assets or revenues and understatement of liabilities or expenses of a company. The infamous fraud involving the "Crazy Eddie" chain of electronics stores in New York was no exception. Sam Antar was one of the masterminds behind this multi-million dollar fraud. In How to Detect and Prevent Financial Statement Fraud's compelling video course, you will hear Antar describe a frenetic world of flamboyant pitchmen, manipulated competitors, bait-and-switch schemes, and inventory fraud.

The workbook contains in-depth information about financial statement fraud, as well as interactive, practical problems and case studies, is also included in this course. In fact, Antar assisted the ACFE by providing an analysis of the actual Crazy Eddie financial statements and why the auditors should have spotted the red flags present. Using the analytical techniques described in the workbook, you will be asked to examine the financials to try and detect red flags of fraud. You can then evaluate your detective skills by learning exactly what parts of the financials were fraudulent and how they could have been discovered. By learning from the experts - including one criminal mind - you will increase your ability to detect and prevent financial statement fraud.

The key elements of How to Detect and Prevent Financial Statement Fraud include:

- Fraud detection responsibilities of management and auditors
- Financial statement fraud scheme classifications
- Fictitious revenues and concealed liabilities and expenses
- Improper disclosures and asset valuations

This self-study course is NASBA-approved.

Please note: All self-study course exams must be completed within one year of purchase date to receive CPE credit.

Average customer rating:
The accounting profession and financial statement fraud. (CE credit).: An article from: The Forensic Examiner
Larry Crumbley
Manufacturer: American College of Forensic Examiners
ProductGroup: Book
Binding: Digital
ASIN: B0008G75KY
Release Date: 2005-07-30

Book Description

This digital document is an article from The Forensic Examiner, published by American College of Forensic Examiners on January 1, 2003. The length of the article is 6427 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: The accounting profession and financial statement fraud. (CE credit).
Author: Larry Crumbley
Publication: The Forensic Examiner (Refereed)
Date: January 1, 2003
Publisher: American College of Forensic Examiners
Page: 24(10)

Distributed by Thomson Gale

Delving deeper to decipher fraud. (Investigations): An article from: Security Management

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Delving deeper to decipher fraud. (Investigations): An article from: Security Management
Anthony J. Luizzo , and George Van Nostrand
Manufacturer: American Society for Industrial Security
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

Book Description

This digital document is an article from Security Management, published by American Society for Industrial Security on September 1, 1994. The length of the article is 1834 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Security professionals should familiarize themselves with the mechanics of financial crimes since detection of fraud and prevention of its occurence lies within their purview. They can do so by attending seminars and training sessions on the role played by forensic accounting and fraud auditing. They should also clarify with management the extent of their role, if any, in any investigations into financial misdemeanors that may be launched.

Citation Details
Title: Delving deeper to decipher fraud. (Investigations)
Author: Anthony J. Luizzo
Publication: Security Management (Refereed)
Date: September 1, 1994
Publisher: American Society for Industrial Security
Volume: v38 Issue: n9 Page: p113(3)

Distributed by Thomson Gale

Sarbanes Oxley Act Section 404: effective internal controls or overriding internal controls?: An article from: The Forensic Examiner

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Sarbanes Oxley Act Section 404: effective internal controls or overriding internal controls?: An article from: The Forensic Examiner
Diarmuid A. Hurley , and David Boyd
Manufacturer: Thomson Gale
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

Management | Management & Leadership | Business & Investing | Subjects | Books

Book Description

This digital document is an article from The Forensic Examiner, published by Thomson Gale on June 22, 2007. The length of the article is 2389 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Sarbanes Oxley Act Section 404: effective internal controls or overriding internal controls?
Author: Diarmuid A. Hurley
Publication: The Forensic Examiner (Magazine/Journal)
Date: June 22, 2007
Publisher: Thomson Gale
Volume: 16 Issue: 2 Page: 19(3)

Distributed by Thomson Gale

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Auditing accounts receivable for fraud
Thomas D Hubbard
Manufacturer: Association of Certified Fraud Examiners
ProductGroup: Book
Binding: Unknown Binding

Financial Reporting Fraud: A Practical Guide to Detection and Internal Control

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Financial Reporting Fraud: A Practical Guide to Detection and Internal Control
Charles R. Lundelius
Manufacturer: American Institute of Certified Public Accoun
ProductGroup: Book
Binding: Hardcover

Corporate Finance | Finance | Business & Investing | Subjects | Books

General | Business & Investing | Subjects | Books

Book Description

The world is changing and so are international trades in goods and services, their financing as well as their traditional forms of ensuring and guaranteeing. The second edition of this dictionary takes account of this ongoing development.

Twenty years ago, export credit insurance was, nearly exclusively, a matter of state support to the exporting industry: preferential financing facilities offered through state banks and public export credit insurance through governmental or state-near export credit agencies (ECAs). The terminology was dependent on the national legal and commercial systems of these institutions. Ten years ago, it became obvious that export credit insurance was no longer an exclusive matter of ECAs when all major private credit insurers began to offer cover for commercial risks. Today, we are at the edge of covering even political risks on the account of private credit insurance companies and their reinsurers.

Book Description

"Current trends toward financial deregulation in the United States and massive increases in the need for trade-related credit and financing worldwide have created export-import markets of unprecedented depth and complexity."-from Global Trade Financing

The definitive book in its field for more than twenty-five years, Global Trade Financing (formerly titled Export-Import Financing) provides global traders, U.S. and foreign bankers, and students of global commerce with a complete and in-depth guide to every aspect of global trade financ- ing. Inside, you'll find the latest techniques and vehicles for financing all types of export and import operations at every stage of the process. You'll also discover:
* Strategies for transition to the Euro
* Hedging techniques including high-yield derivatives
* New areas of import-export risk
* Recent regulations governing documentary credit
* Current financing rules

Written by experts in the field, this book begins with an overview of the most important organizations that make contributions to the financing of trade and related services. The authors trace past and present trends in world trade and investment flows while evaluating the impact that these have on financial institutions and vehicles. Detailed descriptions are also provided on the services of commercial banks as well as the key private nonbank institutions that may be of financial assistance to exporters and importers. In Part 2, the steps involved with executing a transaction are spelled out along with the rights and responsibilities of the various parties involved. The general types of sales contracts and their major provisions are discussed with helpful tips to prevent any misunderstanding and conflict between the parties. And to reduce the risk of financial loss, hedging techniques for foreign exchange and ocean marine insurance are thoroughly covered.

Specific techniques and vehicles of unsecured and secured lending are introduced in Part 3. This section also shows how to use Eurocurrency to finance international trade and investment. And the authors explain how the various types of letters of credit can be used as financing tools.

Clearly written and easy to use, Global Trade Financing contains all the information you'll need to keep pace with the ever-changing nature of international finance.

Packed with invaluable information on how transactions are executed, the effects of recent legislation, and new financing techniques, Global Trade Financing (formerly titled Export-Import Financing) is certain to remain the key resource in the field. This book thoroughly covers every aspect of export-import financing including banking deregulation, international bank custody operations, bank involvement in insurance, and changes in the maritime industry. It also features a wide range of topics, from foreign trade definitions, bank guarantees, and risk management, to shipping and collection, and the latest legislation.

Written and organized for maximum clarity and accessibility, this comprehensive volume includes:
* The roles of commercial banks, private institutions, and governments in export-import financing, and how they interact
* How transactions are executed, including the role of foreign exchange and techniques for hedging
* The tools, techniques, and vehicles for financing all types of inter-national trade, from letters of credit to bankers' acceptances

The definitive guide for keeping pace with the ever-changing nature of international finance

Balance of trade--financing international trade: Recent trends in public policy, 1980-1985 (Public administration series--bibliography)

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Balance of trade--financing international trade: Recent trends in public policy, 1980-1985 (Public administration series--bibliography)
Dale E Casper
Manufacturer: Vance Bibliographies
ProductGroup: Book
Binding: Paperback

Caribbean Basin Financing Opportunities: A Guide to Financing Trade & Investment in Central America & the Caribbean

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Caribbean Basin Financing Opportunities: A Guide to Financing Trade & Investment in Central America & the Caribbean
Julie N. Rauner
Manufacturer: U.S. Government Printing Office
ProductGroup: Book
Binding: Paperback

Credit and Guarantee Financing: Transfer of Technology (Hague-Zagreb Essays)

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Credit and Guarantee Financing: Transfer of Technology (Hague-Zagreb Essays)
C. A. Voskuil , and Z. Parac
Manufacturer: Kluwer Law International
ProductGroup: Book
Binding: Hardcover

Business Law | Reference | Business & Investing | Subjects | Books

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The Debt and the Deficit: False Alarms/Real Possibilities

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The Debt and the Deficit: False Alarms/Real Possibilities
Robert Heilbroner , and Peter Bernstein
Manufacturer: W. W. Norton & Company
ProductGroup: Book
Binding: Paperback

Exports & Imports | Economics | Business & Investing | Subjects | Books

Public Finance | Economics | Business & Investing | Subjects | Books

Debt & Deficits | Economics | Business & Investing | Subjects | Books

General | Popular Economics | Business & Investing | Subjects | Books
ASIN: 0393306119

Export Credit Financing Systems in Oecd Countries And Non-member Economies 2005 Update

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Export Credit Financing Systems in Oecd Countries And Non-member Economies 2005 Update

Manufacturer: Organization for Economic
ProductGroup: Book
Binding: Paperback

Exports & Imports | Economics | Business & Investing | Subjects | Books

Public Finance | Economics | Business & Investing | Subjects | Books

Debt & Deficits | Economics | Business & Investing | Subjects | Books

General | Business & Investing | Subjects | Books

General | International | Business & Investing | Subjects | Books
ASIN: 9264036350

Export-Import Financing (Frontiers in Finance Series)

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Export-Import Financing (Frontiers in Finance Series)
Harry M. Venedikian , and Gerald A. Warfield
Manufacturer: Wiley
ProductGroup: Book
Binding: Hardcover

Exports & Imports | Economics | Business & Investing | Subjects | Books

International | Economics | Business & Investing | Subjects | Books

General | Business & Investing | Subjects | Books

General | International | Business & Investing | Subjects | Books

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ASIN: 0471121053

Book Description

The definitive book in its field since 1974, Export-Import Financing provides global traders, U.S. and foreign bankers, and students of global commerce with a complete, current, and in-depth guide to every aspect of global trade financing.

This newly revised and updated Fourth Edition includes the latest techniques and vehicles for financing all types of export and import operations. Here is the latest information on emerging markets, new hedging techniques, particular areas of risk for import and export, recent regulations governing documentary credit, and new financing rules. Export-Import Financing covers a wide range of topics, from foreign trade definitions, bank guarantees, and risk management, to shipping and collection, and the latest legislation.

Export-Import Financing, Fourth Edition, contains invaluable information on banking deregulation, international bank custody operations, bank involvement in insurance, changes in the maritime industry, and much more. Written and organized for maximum clarity and accessibility, this comprehensive volume includes:

The roles of commercial banks, private institutions, and governments in export-import financing, and how they interact
How transactions are executed, including the role of foreign exchange and techniques for hedging
The tools, techniques, and vehicles for financing all types of international trade, from letters of credit to bankers' acceptances

Like its distinguished predecessors, Export-Import Financing, Fourth Edition, has been designed for practical use. Numerous samples of the various instruments and forms used in daily financial and banking operations are included, from sales contracts to six different types of credit and risk analysis. This indispensable volume has the detailed information you need to stay abreast of the latest developments in the changing world of international commerce.

Packed with invaluable information on how transactions are executed, the effects of recent legislation, and new financing techniques, Export-Import Financing, Fourth Edition, is certain to remain the "bible" for international traders, U.S. and foreign bankers, and students of foreign commerce. The book thoroughly covers every aspect of export-import financing including banking deregulation, international bank custody operations, bank involvement in insurance, and changes in the maritime industry. Easy to use and clearly written, this indispensable volume contains all the information you'll need to keep pace with the ever-changing nature of the world of international finance

The latest techniques and vehicles for financing all types of export and import operations at every stage of the process-from obtaining credit for trade in emerging markets to how transactions are executed

Coverage of new hedging techniques, new areas of import-export risk, recent regulations governing documentary credit, and new financing rules
A completely new section entitled "Documentary Letter of Credit Examination Procedures"
The latest risks of collection services and the risks involved with Red Clause Credits
Specifications for the new ECU currency basket and recent currency fluctuations permitted by the EMS
Air cargo updates, revised foreign trade definitions, updated coverage of bank guarantees for advanced payments and risk management, and an analysis of the effects of the loosening of the McFadden Act

Financing & Practice of Domestic & International Trade

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Financing & Practice of Domestic & International Trade

Manufacturer: Pelanduk Publications
ProductGroup: Book
Binding: Paperback
ASIN: 9679782514

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