Fraud Examination (with ACL CD-ROM)

by Albrecht,W. Steve

• ISBN13: 9780324560848
• ISBN10: 0324560842
• Edition: 3rd
• Format: Hardcover
• Copyright: 2008-03-06
• Publisher: South-Western College Pub

Summary

Help your students understand the growing significance of fraud in today's accounting world as the latest edition of this provocative text teaches students how to identify, detect, investigate, and prevent financial fraud. Albrecht/Albrecht/Albrecht/Zimbelman's FRAUD EXAMINATION, Third Edition, closely examines the nature of fraud using memorable business examples and captivating actual fraud cases drawn from the first-hand experience of well-recognized fraud investigator and forensic accounting expert W. Steve Albrecht and the entire authorship team. Students examine the many types of fraud, including recent developments such as the unique, rapidly increasing e-business fraud. Students see both how technology is increasingly involved in fraud and how it can be used to detect fraud. This edition even addresses legal options for victims of fraud. Significant new discussion of forensic analysis expands students? understanding of the field, while a fresh, clean design increases readability and student appeal. New learning features and strong end-of-chapter exercises draw attention to the most important information and drive critical thinking. New ACL software, the foremost fraud software on the market, and instant access to Picalo, a specialized fraud analysis software created by Conan Albrecht, are now included with this edition for your convenience. Select chapter assignments in Chapter 6 integrated with the software provide students with important hands-on technology experience. Trust the current, complete coverage found in Albrecht/Albrecht/Albrecht/Zimbelman?s FRAUD EXAMINATION, Third Edition, to prepare your students for success in this exciting field of escalating importance.

Table of Contents

Introduction to Fraud

The Nature of Fraud

Who Commits Fraud and Why

Fighting Fraud: An Overview

Fraud Prevention

Preventing Fraud

Fraud Detection

Recognizing the Symptoms of Fraud

Data-Driven Fraud Detection

Fraud Investigation

Investigating Theft Acts

Investigating Concealment

Conversion Investigation Methods

Inquiry Methods and Fraud Reports

Management Fraud

Financial Statement Fraud

Revenue- and Inventory-Related Financial Statement Frauds

Liability, Asset, and Inadequate Disclosure Frauds

Other Types of Fraud

Fraud Against Organizations

Consumer Fraud

Bankruptcy, Divorce, and Tax Fraud

e-Commerce Fraud

Resolution of Fraud

Legal Follow-Up

Appendix

Bibliography

Glossary

Table of Contents provided by Publisher. All Rights Reserved.