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Fraud Examination and Prevention

Fraud Examination and Prevention - 04 edition

ISBN13: 978-0538726894

Cover of Fraud Examination and Prevention 04 (ISBN 978-0538726894)
ISBN13: 978-0538726894
ISBN10: 053872689X
Cover type:
Edition/Copyright: 04
Publisher: South-Western Publishing Co.
Published: 2004
International: No

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Fraud Examination and Prevention - 04 edition

ISBN13: 978-0538726894

W. Steve Albrecht and Chad O. Albrecht

ISBN13: 978-0538726894
ISBN10: 053872689X
Cover type:
Edition/Copyright: 04
Publisher: South-Western Publishing Co.

Published: 2004
International: No
Summary

Recent headlines regarding Enron and others spotlight the need for fraud prevention in both business and private entities. Hundreds of thousands of incidents occur each year because of poor or inadequate accounting and financial control and security. Written by one of the foremost experts in the area of forensic accounting, this innovative book teaches companies and professionals how to reduce fraud losses and how to effectively work to eliminate future frauds. It offers comprehensive coverage of fraud detection, warning signs, technology tools, investigation techniques (for auditors, security personnel and managers), financial statement screening, fraud risk in e-commerce, pro-active fraud risk and much more. The cost of fraud can be devastating. Fraud Examination and Fraud Prevention is an invaluable resource to accountants, financial officers, managers, business owners, attorneys, auditors and many others.

Benefits:

  • Provides an understanding of the underlying causes of fraud.
  • Gives a clear process for investigating and detecting fraud.
  • Provides a complete framework for preventing fraud.
  • Contains a complete framework for preventing fraud.
  • Deals with theft and conversion.
  • Overview of management fraud from financial statements to revenue recognition and inadequated disclosure enhances the readers comprehension of the subject.
  • Special attention given to fraud associated with e-commerce.

Table of Contents

Preface.

PART I: INRODUCTION TO FRAUD.

1. The Nature of Fraud.
2. Who Commits Fraud, and Why.
3. Fighting Fraud: An Overview.

PART II: FRAUD PREVENTION.

4. Preventing Fraud.

PART III:FRAUD DETECTION.

5. Recognizing the Symptoms of Fraud.
6. Proactive Approaches to Detecting Fraud.

PART IV: FRAUD INVESTIGATION.

7. Investigating Theft and Concealment.
8. Conversion Investigation Methods.
9. Inquiry Methods and Fraud Reports.

PART V: MANAGEMENT FRAUD.

10. Financial Statement Fraud.
11. Revenue and Inventory Frauds.
12. Liability, Asset, and Inadequate Disclosure Frauds.

PART VI:OTHER TYPES OF FRAUD.

13. Fraud Against Organizations.
14. Bankruptcy and Divorce Fraud.
15. Fraud in E-Commerce.

PART VII: RESOLUTION OF FRAUD.

16. Legal Follow-Up.

Appendix.
Glossary of Terms.
Bibliography.
Index.

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