Book Summary of Forensic Accounting and Fraud Examination
Authors’ expertise in forensic accounting, fraud examination, and technology: Well-respected certified fraud examiner, certified internal auditor, and certified public accountant W. Steve Albrecht combines talents with innovative experts in fraud investigation technology to bring a wealth of expertise, intriguing cases, and first-hand examples drawn from today’s business.
Key Feature
Detailed explanations delve into the many types of frauds that exist today and explain the technology that’s most effective in fraud detection Strong emphasis on fraud detection, prevention, and investigation: A variety of information on preventing, detecting, and investigating fraud examines the nature of fraud perpetrators and why they commit fraud
Table of Contents
Part I: Introduction to Fraud
1. The Nature of Fraud
2. Why People Commit Fraud
3. Fighting Fraud: An Overview
Part II: Fraud Prevention
4. Preventing Fraud
Part III: Fraud Detection
5. Recognizing the Symptoms of Fraud
6. Data-Driven Fraud Detection
Part IV: Fraud Investigation
7. Investigating Theft Acts
8. Investigating Concealment
9. Conversion Investigation Methods
10. Inquiry Methods and Fraud Reports
Part V: Management Fraud
11. Financial Statement Fraud
12. Revenue-and Inventory-Related Financial Statement Frauds
13. Liability, Asset, and Inadequate Disclosure Frauds Part VI: Other Types of Fraud
14. Fraud Against Organizations
15. Consumer Fraud
16. Bankruptcy, Divorce, and Tax Fraud
17. Fraud in E-Commerce
Part VII: Resolution of Fraud
18. Legal Follow-Up
AppendixFinancial Statement Fraud Standards
Index
