Forensic Accounting and Fraud Examination

Forensic Accounting and Fraud Examination

Association of Certified Fraud Examiners (ACFE) The ACFE is the world's premier provider of antifraud training and education. Together with its nearly 50,000 members, the ACFE is reducing business fraud worldwide and inspiring public ...

Author: Mary-Jo Kranacher

Publisher: John Wiley & Sons

ISBN: 9780470437742

Category: Business & Economics

Page: 542

View: 104

Forensic Accounting provides comprehensive coverage of fraud detection and deterrence and includes the broader educational material of the forensic accounting field with all the necessary accompaniments. The text follows the model curriculum for education in fraud and forensic funded by the U.S. national Institute of Justice and developed by a Technical Working Group of experts in the field. The text serves as a comprehensive and authoritative resource for teaching forensic accounting concepts and procedures that is also and appropriate and pedagogically ready for class room use. This easy to read, comprehensive textbook includes case study examples to clearly explain technical concepts and bring the material to life.
Categories: Business & Economics

Fraud Examination

Fraud Examination

The following chart identifies the fraud-fighting career of W. Steve Albrecht, one of the authors of this book. TYPE OF FRAUDFIGHTING WORK Publications Corporate fraud training CFE Examination The CFE Exam is an examination that tests ...

Author: W. Steve Albrecht

Publisher: Cengage Learning

ISBN: 9781337670982

Category: Business & Economics

Page: 696

View: 744

Learn to identify, detect, investigate and prevent financial fraud today with Albrecht/Albrecht/Albrecht/Zimbelman's FRAUD EXAMINATION, 6E. Develop the skills to detect fraud skills and become a better interviewer, a stronger and more skeptical document examiner, a more effective technology user and more informed decision maker. You gain a strong understanding of the types of fraud and nature of fraud investigation today with current business examples and numerous actual fraud cases, delivered first-hand from the authors' experience. FRAUD EXAMINATION presents today's most important fraud concepts with an emphasis on ebusiness and cyber fraud. Significant discussion familiarizes you with forensic analysis as well as legal options for victims of fraud. New coverage also highlights how experts use technology to accomplish fraud and detect fraud. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.
Categories: Business & Economics

Principles of Fraud Examination

Principles of Fraud Examination

4 CHAPTER 1 INTRODUCTION Resolving allegations of fraud—whether from tips, complaints, or accounting clues—is the discipline of fraud examination. It involves obtaining documentary evidence, interviewing witnesses and potential suspects ...

Author: Joseph T. Wells

Publisher: John Wiley & Sons

ISBN: 9781118922347

Category: Business & Economics

Page: 544

View: 409

Accountants have historically had an important role in the detection and deterrence of fraud. As Joe Wells’ Principles of Fraud Examination 4th edition illustrates, fraud is much more than numbers; books and records don’t commit fraud – people do. Widely embraced by fraud examination instructors across the country, Principles of Fraud Examination, 4th Edition, by Joseph Wells, is written to provide a broad understanding of fraud to today’s accounting students – what it is and how it is committed, prevented, detected, and resolved. This 4th edition of the text includes a chapter on frauds perpetrated against organizations by individuals outside their staff—a growing threat for many entities as commerce increasingly crosses technological and geographical borders.
Categories: Business & Economics

Fraud Examination Casebook with Documents

Fraud Examination Casebook with Documents

Considering the more intense writing requirements for graduate programs, graduate Fraud Examination students can and should work all five cases. Those new to Fraud Examination may take more or less hours depending on their experience ...

Author: William H. Beecken

Publisher: John Wiley & Sons

ISBN: 9781119349877

Category: Business & Economics

Page: 256

View: 645

A practical advantage for entry-level fraud examiners with start-to-finish casework Fraud Examination Casebook with Documents provides critical practice for students and new CPAs; criminal and insurance investigators; and attorneys seeking additional guidance on real-world fraud investigation. With five cases that include over 100 pages of documentation, this guide helps you put your conceptual knowledge to work as you conduct full-length Fraud Examinations from predication through report. Short instructional narratives guide you through tools like horizontal and vertical analysis, report writing, and other important tasks, while Excel templates streamline the process and kick start your investigation. Multiple-choice questions help you gauge your understanding and practical mastery, while expert guidance throughout prompts you to draw on your existing knowledge and apply it to casework. With a focus on asset misappropriation and financial statement fraud, these cases provide highly relevant experience for real-world practice. Learning concept isn't always enough to do the job effectively; "knowing" is different from "applying,” yet few practical resources exist for new and aspiring fraud examiners—until now. This book provides the much-needed practice that helps examiners polish their skills, with expert guidance every step of the way. Conduct actual Fraud Examinations Perform horizontal and vertical analyses Review checks and decode debit card transactions Examine adjustments to electronic records Perform simple forensic data analytics Vouch to/from documentation Write complete Fraud Examination reports Prepare court-ready schedules and audio-visuals As you work your way through the cases, you'll develop the skills and instinct experienced examiners rely upon every day. You'll hone your analytical edge and master the essentials of report writing, leaving you fully equipped to conduct a thorough investigation and deliver your findings clearly, comprehensively, and authoritatively. Fraud Examination Casebook with Documents is a vital resource for students and new fraud examiners seeking a practical advantage in real-world skills.
Categories: Business & Economics

Expert Fraud Investigation

Expert Fraud Investigation

And since fraud is a crime, writing about the subject of fraud should not be mundane nor monotonous but rather riveting, exciting and informative. Tracy Coenen, in her new book Expert Fraud Investigation: A Step by Step Guide, ...

Author: Tracy L. Coenen

Publisher: John Wiley & Sons

ISBN: 0470447842

Category: Business & Economics

Page: 208

View: 143

A fraud investigation is aimed at examining evidence to determine if a fraud occurred, how it happened, who was involved, and how much money was lost. Investigations occur in cases ranging from embezzlement, to falsification of financial statements, to suspicious insurance claims. Expert Fraud Investigation: A Step-by-Step Guide provides all the tools to conduct a fraud investigation, detailing when and how to investigate. This guide takes the professional from the point of opening an investigation, selecting a team, gathering data, and through the entire investigation process. Business executives, auditors, and security professionals will benefit from this book, and companies will find this a useful tool for fighting fraud within their own organizations.
Categories: Business & Economics

Fraud Investigation Reports in Practice

Fraud Investigation Reports in Practice

... A. 167 Fougner, Jan 102, 107, 108, 110 Fowler, T. 93 fraud examination: inquiry approach, lessons about 201; insider leaks, dealing with 123 fraud examinations: activity-oriented investigation 8–9; Born Free examiners, criticism of ...

Author: Petter Gottschalk

Publisher: Taylor & Francis

ISBN: 9781000737684

Category: Business & Economics

Page: 220

View: 739

Investigation reports are written by fraud examiners after completion of internal reviews in client organizations when there was suspicion of financial wrongdoing. Fraud examiners are expected to answer questions regarding what happened, when it happened, how it happened, and why. This book presents a number of case studies of investigation reports by fraud examiners, offering a framework for studying the report as well as insights into convenience of fraud. The case studies, including KPMG and PwC, focus on two important subjects. First, convenience themes are identified for each case. Themes derive from the theory of convenience, where fraud is a result of financial motives, organizational opportunities, and personal willingness for deviant behaviors. Second, review maturity is identified for each case. Review maturity derives from a stages-of-growth model, where the investigation is assigned a level of maturity based on explicit criteria. The book provides useful insights towards approaching fraud examinations to enable better understanding of the rational explanations for corporate fraud. The book is framed from the perspective of private policing, which contextualizes how investigation reports are examined. This book is a valuable resource for scholars and upper-level students researching and studying auditing and investigation work in the corporate and public sectors. Business and management as well as criminal justice scholars and students will learn from the case studies how to frame a white-collar crime incident by application of convenience theory and how to evaluate a completed internal investigation by fraud examiners.
Categories: Business & Economics

Fraud Examination for Managers and Auditors

Fraud Examination for Managers and Auditors

i PREFACE a This book is an ideal resource for beginners in the fields of fraud examination and fraud - aware auditing . Its purposes are : ( 1 ) to introduce the important elements of fraud examination as a foundation for dealing with ...

Author: Jack C. Robertson

Publisher:

ISBN: 0965678539

Category: Fraud investigation

Page: 520

View: 302

Forensic auditing, criminology, law and fraud schemes with audit methodologies for preventing and detecting fraud.
Categories: Fraud investigation

Fraud Examination

Fraud Examination

Learn to identify, detect, investigate, and prevent financial fraud today with the latest edition of FRAUD EXAMINATION, 5E.

Author: W. Steve Albrecht

Publisher: Cengage Learning

ISBN: 1305079140

Category: Business & Economics

Page: 696

View: 320

Learn to identify, detect, investigate, and prevent financial fraud today with the latest edition of FRAUD EXAMINATION, 5E. You study and gain a strong understanding of the types of fraud and nature of fraud investigation today with current business examples and numerous actual fraud cases, delivered first-hand from the authors' experience. The book presents today's most important fraud concepts with an emphasis on the growing area of ebusiness fraud. Significant discussion familiarizes you with forensic analysis. You also review legal options for victims of fraud. New discussion emphasizes how technology is often used to accomplish fraud and how it can be used most effectively to detect fraud. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.
Categories: Business & Economics

Fraud Investigation Report

Fraud Investigation Report

173 40 FOOD STAMP PROGRAM FRAUD INVESTIGATIONS BY DISTRICTATTORNEY JANUARY - MarCH 1993 ... the District Attorneys office a/ Includes Special Investigation Unit's collections Actionable Dispositions Administrative Total CQūctions Action ...

Author:

Publisher:

ISBN: UCBK:C054348993

Category: Welfare fraud

Page:

View: 415

Categories: Welfare fraud

Fraud Investigation Methods

Fraud Investigation Methods

Joseph Wells. I Fraud Investigation Methods By Joseph Wells, CFE, CPA Copyright 2002.

Author: Joseph T. Wells

Publisher:

ISBN: PSU:000050171323

Category: Fraud investigation

Page:

View: 462

Categories: Fraud investigation