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FRAUD AUUDITING AND FORENSIC ACCOUNTING2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载

THIRD EDITION 著
出版社： INC.
ISBN：0471785911
出版时间：2006
标注页数：326页
文件大小：16MB
文件页数：338页
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图书目录

CHAPTER1 Fraud Definitions, Models, and Taxonomies1

Introduction1

Classic Fraud Research6

Fraud Triangle8

Scope of Fraud12

Profile of Fraudsters14

Who Is Victimized by Fraud Most Often?18

Fraud Taxonomies19

Evolution of a Typical Fraud28

Chaptar2 Fundamentals of Fraud Audlting and Forensic Accounting33

Introduction33

Brief History of Fraud and the Antifraud Profession35

Review of Technical Literature40

Auditor's Mind-Set42

What Is Forensic Accounting?43

Steps in Fraud Investigation52

What Is Fraud Auditing?55

Antifraud Professional Organizations and Certifications71

Summary72

CHAPTER3 Auditor Liability for Dotecting Fraud75

Introduction75

Recent Developments in Auditor Liability91

Summary96

CHAPTER4 Fraud Schemes99

Introduction99

ACFE Fraud Tree101

Financial Statement Schemes108

Corruption Schemes111

Asset Misappropriation Schemes113

Summary122

CHAPTER5 Red Flags and Fraud Detection125

Introduction125

Professional Standards126

Common Red Flags127

Common Detection Methods129

Specific Red Flags and Detection Methods131

Corruption Schemes134

Asset Misappropriation Schemes135

Fraud Detection Model147

Summary153

CHAPTER6 Fraud and CAATs155

Introduction155

Benefits of CAATs156

Fraud and CAAT Issues158

Need for Computer Tools159

Sample Tools/CAATs161

CAAT Methodology164

Summary173

CHAPTER7 Fraud Prevention and Control175

Introduction175

Perception of Detection175

Classic Approaches178

Prevention Environment180

Prevention Measures183

Accounting Cycles187

Summary190

CHAPTER8 Fraud Risk Assessment191

Introduction191

Risk Assessment Process and Documentation196

Risk Management Checklists and Documentation198

Special Cases207

Summary209

CHAPTER9 Fraud and the Accounting Information System211

Introduction211

Accounting Concepts212

Expenditures Cycle (Purchases and Disbursements)213

Bank Reconciliation214

General Ledger215

Cash Path218

Segregation of Duties218

Computerized Accounting Systems218

Key Personnel219

Computer Hardware224

Computer Software226

Media Storage227

New Forms of Media228

Paper and Microfilm229

Audit Trail Concept229

CHAPTER10 Computer-Related Fraud231

Introduction231

History and Evolution of Computer-Related Crimes233

Computer-Related Fraud Theories and Principles236

Characteristics of the Computer Environment240

Information Security (InfoSec)242

Profiling Internet Fraudsters245

Summary252

CHAPTER11 Forensic Accountant as an Expert Witness255

Introduction255

Role of a Forensic Accountant as a Witness in Court255

Forensic Accountant as an Expert Witness262

Qualification and Admissibility of Accounting Evidence265

Expert's Role in the Litigation Team267

Pretestimony Activities267

Trial and Testimony269

Summary279

Appendix 11A279

CHAPTER12 General Criteria and Standards for Evaluating an Expert'g Qualifications283

Introduction283

Credentials283

Personal Qualities of the Expert290

Sources for Locating Expert Witnesses294

Distinguishing the Actual Area of Competence296

Summary297

CHAPTER13 Gatherlng Evldence299

Introduction299

Rules of Evidence299

Hearsay Exceptions303

Other Rules of Evidence304

Index315