What is included with this book?
Howard Silverstone, CPA, FCA, CFE, is Director at Forensic Resolutions, Inc.
Michael Sheetz, JD, is an adjunct professor of business law, ethics, and international law for several universities, and a former appellate law clerk for the Fourth District Court of Appeals.?
Stephen Pedneault, CPA/CFF, CFE, is a Principal of Forensic Accounting Services, LLC, where he specializes in forensic accounting, employee fraud, and litigation support matters. He is an adjunct professor at the University of Connecticut; is the author of Fraud 101: Techniques and Strategies for Understanding Fraud, Third Edition; contributed to Fraud Casebook: Lessons from the Bad Side of Business; and has written articles for state and national publications.
Frank E. Rudewicz has more than thirty years' experience conducting domestic and international investigations for fraud, ethics, and other employment-related conduct. Mr. Rudewicz has been involved in numerous high-profile and sensitive engagements regarding fraud, organized crime, compliance, and security assessments. He has appeared on Dateline NBC, Forensic Files, and various other media outlets for his investigative work. A recognized expert on security and investigations, Mr. Rudewicz lectures and teaches frequently on these topics. He often provides expert testimony and conducts independent inquiries for a variety of employee misconduct issues.
Preface | p. xiii |
Acknowledgments | p. xv |
Forensic Accounting and Fraud Overview | p. 1 |
Forensic Accounting | p. 3 |
What Is Forensic Accounting? | p. 3 |
Why Has Forensic Accounting Become the Buzz? | p. 4 |
Introduction to a Profession | p. 5 |
Applications for Forensic Accounting | p. 6 |
A Third Dimension: Contexts within Each Area of Specialization | p. 11 |
Conclusion | p. 14 |
Suggested Readings | p. 15 |
Notes | p. 15 |
Fraud in Society | p. 17 |
What Is Fraud? | p. 17 |
Types of Fraud | p. 21 |
Other Types of Financial Fraud | p. 25 |
Sarbanes-Oxley | p. 27 |
What the Numbers Tell Us about Fraud | p. 28 |
Categories of Occupational Fraud | p. 29 |
Drawing Conclusions | p. 31 |
Society's Perception of Fraud | p. 32 |
Who Commits Fraud?-Profile of the Typical Fraudster | p. 33 |
The Social Consequences of Economic Crime | p. 39 |
Conclusion | p. 39 |
Suggested Readings | p. 40 |
Notes | p. 40 |
Understanding the Basics of Financial Accounting | p. 43 |
Where It All Begins | p. 43 |
The Five Accounting Cycles | p. 46 |
Journals: Subsidiary and General | p. 54 |
Conclusion | p. 56 |
Suggested Readings | p. 56 |
Note | p. 57 |
Forms of Entities | p. 59 |
Basics of Business Structures | p. 59 |
Sole Proprietorships | p. 60 |
Partnerships | p. 60 |
Corporations | p. 63 |
Business Enterprises in the Global Environment | p. 66 |
Conclusion | p. 70 |
Suggested Readings | p. 70 |
Notes | p. 72 |
Fundamental Principles of Financial Analysis | p. 73 |
Good Analysis = Due Diligence? | p. 73 |
Why Perform Financial Analysis? | p. 76 |
What and Whom Can You Trust? | p. 76 |
Other Factors to Consider | p. 77 |
Financial Analysis for the Non-Expert | p. 78 |
To the Future | p. 85 |
Conclusion | p. 86 |
Suggested Readings | p. 87 |
Notes | p. 87 |
The Role of the Accounting Professional | p. 89 |
The Importance of Accounting Professionals in the Investigation | p. 89 |
The Audit Process | p. 93 |
Internal Controls | p. 98 |
Conclusion | p. 101 |
Notes | p. 101 |
Financial Crime Investigation | p. 103 |
Business as a Victim | p. 105 |
Introduction | p. 105 |
Employee Thefts | p. 106 |
Fraudulent Billing Schemes | p. 112 |
Fraud Committed by Outsiders | p. 113 |
Management Thefts | p. 114 |
Corporate Thefts | p. 117 |
Identity Theft | p. 118 |
Conclusion | p. 120 |
Suggested Readings | p. 120 |
Notes | p. 120 |
Business Villains | p. 123 |
Introduction | p. 123 |
Organized Crime and Business | p. 123 |
Money Laundering | p. 130 |
Conclusion | p. 137 |
Suggested Readings | p. 138 |
Notes | p. 139 |
The Investigative Process | p. 143 |
Introduction | p. 143 |
Case Initiation | p. 144 |
Case Evaluation | p. 145 |
Solvability Factors | p. 147 |
Goal Setting and Planning | p. 148 |
Investigation | p. 156 |
Background | p. 158 |
Conclusion | p. 166 |
Suggested Readings | p. 167 |
Notes | p. 167 |
Interviewing Financially Sophisticated Witnesses | p. 169 |
Introduction | p. 169 |
The Interview | p. 170 |
Interviewing Financially Sophisticated Witnesses | p. 185 |
Conclusion | p. 188 |
Suggested Readings | p. 189 |
Notes | p. 190 |
Proving Cases through Documentary Evidence | p. 193 |
Introduction | p. 193 |
Document Collection | p. 194 |
Document Organization | p. 207 |
The Process of Proof | p. 211 |
The Logic of Argument | p. 213 |
Proof through Inference | p. 217 |
Conclusion | p. 221 |
Suggested Readings | p. 222 |
Notes | p. 224 |
Analysis Tools for Investigators | p. 227 |
Introduction | p. 227 |
Why Use Analysis Tools at All? | p. 227 |
Associational Analysis | p. 229 |
Temporal Analysis | p. 246 |
Conclusion | p. 252 |
Suggested Readings | p. 252 |
Notes | p. 253 |
Inferential Analysis | p. 255 |
Introduction | p. 255 |
How Inferential Analysis Helps | p. 255 |
What Is an Inference Network? | p. 256 |
Investigative Inference Analysis | p. 259 |
The Key List | p. 263 |
Constructing an Investigative Inference Chart | p. 264 |
Plotting the Chart | p. 268 |
Some Tips for Charting Success | p. 272 |
Applying the Chart to the Investigative Process | p. 273 |
Conclusion | p. 275 |
Suggested Readings | p. 275 |
Notes | p. 277 |
Documenting and Presenting the Case | p. 279 |
Introduction | p. 279 |
Creating a System | p. 279 |
The Casebook System | p. 280 |
Report Writing | p. 287 |
Testifying as a Financial Expert | p. 290 |
Conclusion | p. 305 |
Suggested Readings | p. 305 |
Notes | p. 306 |
About the Authors | p. 309 |
Index | p. 311 |
Table of Contents provided by Ingram. All Rights Reserved. |
The New copy of this book will include any supplemental materials advertised. Please check the title of the book to determine if it should include any access cards, study guides, lab manuals, CDs, etc.
The Used, Rental and eBook copies of this book are not guaranteed to include any supplemental materials. Typically, only the book itself is included. This is true even if the title states it includes any access cards, study guides, lab manuals, CDs, etc.