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| Preface | |
| Acknowledgments | |
| Background of Fraud Auditing and Forensic Accounting | |
| Introduction | |
| Brief History of Fraud and the Anti-fraud Profession | |
| The Fraud Cycle | |
| Review of Technical Literature | |
| Forensic Accountant and Audits | |
| Forensic Accountants | |
| Fraud Auditors | |
| Keys to Effective Fraud Investigation | |
| The Anti-fraud Professional's Career | |
| Summary | |
| Notes | |
| Fraud Principles | |
| Introduction | |
| Definition: What Is Fraud? | |
| Synonyms: Fraud, Theft, and Embezzlement | |
| Classic Fraud Research | |
| Fraud Triangle | |
| Scope of Fraud | |
| Profile of Fraudsters | |
| Who Is Victimized by Fraud Most Often? | |
| Fraud Taxonomies | |
| Evolution of a Typical Fraud | |
| Summary | |
| Notes | |
| Fraud Schemes | |
| Introduction | |
| ACFE Fraud Tree | |
| Financial Statement Schemes | |
| Corruption Schemes | |
| Asset Misappropriation Schemes | |
| Summary | |
| Notes | |
| Red Flags | |
| Introduction | |
| Professional Standards | |
| Common Red Flags | |
| Specific Red Flags | |
| Fraud Detection Model | |
| Summary | |
| Notes | |
| Fraud Risk Assessment | |
| Introduction | |
| Technical Literature and Risk Assessment | |
| Risk Assessment Factors | |
| Risk Assessment Best Practices | |
| Risk Management Checklists and Documentation | |
| Summary | |
| Notes | |
| Fraud Prevention | |
| Introduction | |
| Prevention Environment | |
| Perception of Detection | |
| Classic Approaches | |
| Other Prevention Measures | |
| Accounting Cycles | |
| Summary | |
| Notes | |
| Fraud Detection | |
| Introduction | |
| Fraud Detection Axioms | |
| Common Detection Methods | |
| Specific Detection Methods | |
| Summary | |
| Beneish's Ratios | |
| Fraud Response | |
| Introduction | |
| Fraud Policy | |
| Fraud Response Team | |
| Recovery | |
| Summary | |
| ACFE Sample Fraud Policy | |
| Sample Fraud Policy Decision Matrix | |
| Notes | |
| Computer Crime | |
| Introduction | |
| History and Evolution of Computer Crimes | |
| Computer Crime Theories and Categorizations | |
| Characteristics of the Computer Environment | |
| Information Security (INFOSEC) | |
| Profiling Internet Fraudsters | |
| Summary | |
| Notes | |
| Fraud and the Accounting Information System | |
| Introduction | |
| Accounting Concepts | |
| Segregation of Duties | |
| Accounting Information Systems | |
| Key Personnel | |
| Computer Hardware | |
| Computer Software | |
| New Forms of Media | |
| Audit Trail Concept | |
| Summary | |
| Gathering Evidence | |
| Introduction | |
| Rules of Evidence | |
| Hearsay Exceptions | |
| Other Rules of Evidence | |
| Summary | |
| Notes | |
| Cyber Forensics | |
| Introduction | |
| Expectation of Privacy | |
| Types of Investigations | |
| Sources of Digital Data | |
| Types of Cyber Data | |
| Cyber Forensics Investigation Process | |
| Variety of Specialists in Cyber Forensics | |
| Summary | |
| Notes | |
| Obtaining and Evaluating Non-Financial Evidence in a Fraud Examination | |
| Introduction | |
| Interviews | |
| Body Language | |
| Deception Cues | |
| Eye Language | |
| Statement Analysis | |
| SCAN | |
| Summary | |
| Notes | |
| General Criteria and Standards for Establishing an Expert Witness's | |
| Qualifications | |
| Introduction | |
| Credentials | |
| Personal Qualities of the Expert | |
| Sources for Locating Expert Witnesses | |
| Distinguishing the Actual Area of Competence | |
| Summary | |
| Notes | |
| The Legal Role and Qualifications of an Expert Witness | |
| Introduction | |
| Role of a Forensic Accountant as a Witness in Court | |
| Legal Qualifications for a Forensic Accountant as an Expert Witness | |
| Qualification and Admissibility of Accounting Evidence | |
| Expert's Role in the Litigation Team | |
| Pretestimony Activities | |
| Summary | |
| Transcript of Typical Court Testimony of Expert Witness | |
| Notes | |
| Effective Tactics and Procedures for the Expert Witness in Court | |
| Introduction | |
| Effective Profile | |
| Being a Credible Expert Witness | |
| Expert's Role in the Litigation Team | |
| Pretestimony Activities | |
| Trial and Testimony | |
| Survival Techniques | |
| Summary | |
| Note | |
| Fraud and the Public Accounting Profession | |
| Introduction | |
| History of Fraud and the Auditor: A Summary | |
| Fraud and the Auditor's Liability | |
| Fraud and the Auditor's Responsibility | |
| Fraud and the Auditor's Role | |
| Summary | |
| Notes | |
| About the Authors | |
| Index | |
| Table of Contents provided by Publisher. All Rights Reserved. |
