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9780470564134

Fraud Auditing and Forensic Accounting

by ;
  • ISBN13:

    9780470564134

  • ISBN10:

    047056413X

  • Edition: 4th
  • Format: Hardcover
  • Copyright: 2010-09-07
  • Publisher: Wiley
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Summary

Completely revised and updated, Fraud Auditing and Forensic Accounting, Fourth Edition reveals how to develop an investigative eye toward both internal and external fraud and provides crucial information on how to deal with it when discovered. With new chapters on the physiological aspects of the fraudster and on fraud response, as well as new material on non-financial aspects of fraud investigation, body language, discourse analysis, and interviewing techniques, this authoritative, timely book equips auditors, investigators, corporate attorneys, and accountants to identify the signs of financial fraud and successfully investigate it.

Author Biography

TOMMIE W. SINGLETON, CPA, CMA, CISA, CFF, CGEIT, and CITP, 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 EDPACS, EDP Auditor Journal, White-Collar Crime Fighter, Journal of Corporate Accounting and Finance, and Information Systems Audit and Control 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 & Ingram with responsibilities related to fraud auditing and forensic accounting.

AARON J. SINGLETON, CPA, CISA, 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 Information Security Journal and the Journal of Corporate Accounting and Finance. 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.

Table of Contents

Prefacep. xi
Acknowledgmentsp. xiii
Background of Fraud Auditing and Forensic Accountingp. 1
Introductionp. 1
Brief History of Fraud and the Antifraud Professionp. 3
The Fraud Cyclep. 7
Review of Technical Literaturep. 9
Forensic Accountant and Auditsp. 11
Forensic Accountantsp. 20
Fraud Auditorsp. 25
Keys to Effectice Fraud Investigationp. 31
The Antifraud Professional's Careerp. 33
Summaryp. 36
Notesp. 37
Fraud Principlesp. 39
Introductionp. 39
Definition: What Is Fraud?p. 40
Synonyms: Fraud, Theft, and Embezzlementp. 42
Classic Fraud Researchp. 42
Fraud Trianglep. 44
Scope of Fraudp. 47
Profile of Fraudstersp. 49
Who is Victimized by Fraud Most Often?p. 53
Fraud Taxonomiesp. 54
Fraud Treep. 62
Evolution of a Typical Fraudp. 65
Summaryp. 68
Notesp. 69
Fraud Schemesp. 71
Introductionp. 71
ACFE Fraud Treep. 73
Financial Statement Schemesp. 80
Corruption Schemesp. 83
Asset Misappropriation Schemesp. 84
Summaryp. 94
Notesp. 94
Red Flagsp. 95
Introductionp. 95
Professional Standardsp. 97
Common Red Flagsp. 99
Specific Red Flagsp. 101
Fraud Detection Modelp. 110
Summaryp. 111
Notesp. 112
Fraud Risk Assessmentp. 113
Introductionp. 113
Technical Literature and Risk Assessmentp. 114
Risk Assessment Factorsp. 115
Risk Assessment Best Practicesp. 119
Risk Management Checklists and Documentationp. 125
Summaryp. 129
Notesp. 129
Fraud Preventionp. 131
Introductionp. 131
Prevention Environmentp. 132
Perception of Detectionp. 135
Classic Approachesp. 137
Other Prevention Measuresp. 139
Accounting Cyclesp. 141
Summaryp. 143
Notesp. 143
Fraud Detectionp. 145
Introductionp. 145
Fraud Detection Axiomsp. 146
Common Detection Methodsp. 146
Specific Detection Methodsp. 149
Summaryp. 155
Appendix 7A: Beneish's Ratiosp. 156
Fraud Responsep. 157
Introductionp. 157
Fraud Policyp. 157
Fraud Response Teamp. 160
Recoveryp. 164
Summaryp. 165
Notesp. 166
Appendix 8A: ACFE Sample Fraud Policyp. 167
Appendix 8B: Sample Fraud Policy Decision Matrixp. 172
Computer Crimep. 175
Introductionp. 175
History and Evolution of Computer Crimesp. 176
Computer Crime Theories and Categorizationsp. 179
Characteristics of the Computer Environmentp. 182
Information Security (INFOSEC)p. 185
Profiling Internet Fraudstersp. 186
Summaryp. 192
Notesp. 193
Fraud and the Accounting Information Systemp. 195
Introductionp. 195
Accounting Conceptsp. 196
Segregation of Dutiesp. 202
Accounting Information Systemsp. 203
Key Personnelp. 204
Computer Hardwarep. 208
Computer Softwarep. 210
New Forms of Mediap. 211
Audit Trail Conceptp. 211
Summaryp. 212
Gathering Evidencep. 213
Introductionp. 213
Rules of Evidencep. 213
Hearsay Exceptionsp. 217
Other Rules of Evidencep. 218
Summaryp. 223
Notesp. 223
Cyber Forensicsp. 225
Introductionp. 225
Expectation of Privacyp. 226
Types of Investigationsp. 227
Sources of Digital Datap. 230
Types of Cyber Datap. 231
Cyber Forensics Investigation Processp. 234
Variety of Specialists in Cyber Forensicsp. 236
Summaryp. 237
Notesp. 237
Obtaining and Evaluating Nonfinancial Evidence in a Fraud Examinationp. 239
Introductionp. 239
Interviewsp. 240
Body Languagep. 242
Deception Cuesp. 243
Eye Languagep. 244
Statement Analysisp. 245
SCANp. 246
Summaryp. 247
Notesp. 247
General Criteria and Standards for Establishing an Expert Witness's Qualificationsp. 249
Introductionp. 249
Credentialsp. 250
Personal Qualities of the Expertp. 255
Sources for Locating Expert Witnessesp. 259
Distinguishing the Actual Area of Competencep. 261
Summaryp. 261
Notesp. 262
The Legal Role and Qualifications of an Expert Witnessp. 263
Introductionp. 263
Role of a Forensic Accountant as a Witness in Courtp. 264
Legal Qualifications for a Forensic Accountant as an Expert Witnessp. 269
Qualification and Admissibility of Accounting Evidencep. 270
Expert's Role in the Litigation Teamp. 272
Pretestimony Activitiesp. 272
Summaryp. 273
Notesp. 274
Appendix 15A: Transcript of Typical Court Testimony of Expert Witnessp. 275
Effective Tactics and Procedures for the Expert Witness in Courtp. 277
Introductionp. 277
Effective Profilep. 278
Being a Credible Expert Witnessp. 278
Expert's Role in the Litigation Teamp. 279
Pretestimony Activitiesp. 280
Trial and Testimonyp. 281
Survival Techniquesp. 288
Summaryp. 290
Notesp. 290
Fraud and the Public Accounting Professionp. 291
Introductionp. 291
History of Fraud and the Auditor: A Summaryp. 291
Fraud and the Auditor's Liabilityp. 302
Fraud and the Auditor's Responsibilityp. 303
Fraud and the Auditor's Rolep. 306
Summaryp. 308
Notep. 308
About the Authorsp. 311
Indexp. 313
Table of Contents provided by Ingram. All Rights Reserved.

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