Trap Doors and Trojan Horses

by Crumbley, D. Larry; Smith, Lawrence Murphy; Delaune, Laura Davis

• ISBN13: 9781594606960
• ISBN10: 159460696X
• Format: Paperback
• Copyright: 2009-08-01
• Publisher: Carolina Academic Press

Summary

In this educational novel, the famous forensic accountant, Lenny Cramer, has joined the accounting faculty at Georgia State University. In addition to his professorial duties, he is conducting an operational audit for the international soft drink company, Coca-Cola. Espionage and fraud place Lenny¿s life on the line as he uncovers a scheme to steal Coke¿s secret formula. The story features a variety of settings, from Washington, D.C. to Poland. As an expert in his field, Professor Cramer uses his forensic auditing knowledge to assist the Coca-Cola Company, his students, the U.S. Congress, and the legal system as an expert witness. With his assistant, Slam Duncan, an accounting Ph.D. student, he puts state-of-the-art technology to work to solve audit problems in the real world. Trap Doors and Trojan Horses may be used near the end of an auditing or beginning of a data processing course. It would be ideal for an MBA program that has a light coverage of accounting or used in CPA firms¿ in-house training programs. This educational novel illustrates the differences between a regular audit and the investigation required by forensic accountants to uncover computer fraud. Every business executive should read it, because just as termites never sleep, fraud never sleeps. And just like termites, fraud can destroy the foundation of an entity. The novel mixes fraud, crime, politics, ethics, computer techniques, expert witnessing, and auditing for a better and easier way to learn accounting. If used as a supplement to an auditing, forensic accounting, fraud examination, or a computer course, this exciting novel provides a painless way to learn auditing principles. The suspenseful story combines computer and auditing concepts in a fashion even a novice can understand and enjoy. With computer fraud losses reaching $300 billion per year, accountants must be familiar with electronic auditing.

Author Biography

D. Larry Crumbley is the KPMG Endowed Professor in the Department of Accounting at Louisiana State University. Lawrence Murphy Smith is a CPA. Laura Davis DeLaune is a CPA.