Forensic accounting and fraud examination:
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York, NY
McGraw-Hill
2012
|
| Edition: | 2. ed., international ed. |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XV, 656 S. Ill., graph. Darst. |
| ISBN: | 9780071289320 |
Staff View
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV037393180 | ||
| 003 | DE-604 | ||
| 005 | 20110915 | ||
| 007 | t | ||
| 008 | 110511s2012 ad|| |||| 00||| eng d | ||
| 020 | |a 9780071289320 |9 978-0-07-128932-0 | ||
| 035 | |a (OCoLC)918300037 | ||
| 035 | |a (DE-599)BVBBV037393180 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-11 | ||
| 084 | |a QP 827 |0 (DE-625)141950: |2 rvk | ||
| 100 | 1 | |a Hopwood, William S. |e Verfasser |0 (DE-588)130000256 |4 aut | |
| 245 | 1 | 0 | |a Forensic accounting and fraud examination |c William S. Hopwood ; Jay J. Leiner ; George R. Young |
| 250 | |a 2. ed., international ed. | ||
| 264 | 1 | |a New York, NY |b McGraw-Hill |c 2012 | |
| 300 | |a XV, 656 S. |b Ill., graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 700 | 1 | |a Leiner, Jay J. |e Verfasser |4 aut | |
| 700 | 1 | |a Young, George Richard |e Verfasser |4 aut | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022546027&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-022546027 | ||
Record in the Search Index
| _version_ | 1804145683127599104 |
|---|---|
| adam_text | Titel: Forensic accounting
Autor: Taylor, John
Jahr: 2011
Contents
Author acknowledgements xv
Publisheracknowledgements xvii
Introduction 1
Part 1 CORPORATE GOVERNANCE, THE ROLE OF THE
AUDITORS AND THE LEGAL CONTEXT
Chapter 1 The development of corporate governance 7
Learning objectives 7
Introduction 8
Background to corporate activity 9
Agencytheory 14
Corporate governance 17
The Combined Code on Corporate Governance 2003 20
The role of the board 20
Directors 22
The audit committee 25
The Turnbull Report 26
Sarbanes-Oxley2002 28
Summary 28
Case study 29
Bibliography 30
Websites 30
Chapter 2 The role of the auditors 31
Learning objectives 31
Introduction 32
The expectation gap 33
The role of the external auditor 33
Auditing Standards and fraud 34
External auditors and their clients 36
External auditors and fraud 38
Materiality 40
The external auditor and the forensic accountant 41
The role of internal audit 43
Internal auditors and fraud 44
Internal audit and the forensic accountant 45
Summary 46
Case study 47
Bibliography 48
Websites 48
Chapter 3 The legal context 49
Learning objectives 49
Introduction 50
Civil versus criminal 51
Crime 52
Actus reus and mens rea 53
Fraud 55
The Fraud Act 2006 - main provisions 55
Trieft Act 1968 63
Cheating the public revenue 65
Fraud law in Scotland 65
Proceeds of Crime Act 2002 (POCA) 67
Money Laundering Regulations 2007 70
Whistle-blowing: The Public Interest Disclosure Act 1998 72
Corruption 74
Foreign and Corrupt Practices Act 1977 (FCPA) 76
Regulation of Investigatory Powers Act 2000 (RIPA) 78
Police and Criminal Evidence Act 1984 (PACE) 79
Interviewing suspects 80
Court orders used in fraud investigations 87
Taxation issues 90
Summary 91
Case study 91
Bibliography 92
Websites 93
Part 2 The Role of the Organisation and the Psychology of Fraud
Chapter 4 The role of the Organisation 97
Learning objectives 97
Introduction 98
Corporate morality 98
Ethics in business 100
Corporate culture and the individual 102
Individuais in organisations 106
Groupthink 106
Work-related behaviour 108
Motivation and the role of corporate culture 110
Socialisation 112
Socialisation techniques 114
Rationalising unethical behaviour 116
Preventing rationaüsation and socialisation of unethical behaviour 119
Personal ethics 120
Summary 123
Case study 124
Bibliography 125
Websites 125
Chapter 5 The psychology of fraud 127
Learning objectives 127
Introduction 128
Redflags 130
Red flags and cognitive dissonance 131
Employees who commit fraud 132
Fraud research 133
Convicted fraudsters in their own words 134
The psychology of fraud 139
The work of Edwin Sutherland 139
Other people s money - the fraud triangle 141
After Cressey 142
The Bondsman s Hypothesis and the Auditors Assumption 145
Narcissism 147
Crime and punishment 149
Why does it matter? 149
Summary 151
Case study 151
Bibliography 152
Websites 153
Part 3 Fraud Risk Management
Chapter 6 Defining and identifying fraud 157
Learning objectives 157
Introduction 158
Frauds committed by employees 160
Financial Statement fraud 161
Building fraud defences 161
The framework approach 162
Inherentrisk 162
Aspects of accounting 169
Fraud taxonomy - employee fraud 172
Fraud taxonomy - financial Statement fraud 177
Summary 179
Case study 18°
Bibliography 180
Websites 181
Chapter 7 Fraud risk management 182
Learning objectives 182
Introduction 183
Defending the Organisation 183
General principles of risk management 184
Organisation-wide approaches to risk management 186
Fraud risk management 190
Fraud risk management approaches 192
Develop a fraud policy 198
Fraud defence - the next steps 206
Summary 211
Case study 212
Bibliography 213
Websites 214
Chapter 8 Internal control 215
Learning objectives 215
Introduction 216
Internalcontrol 218
The control environment 219
Monitoring of controls 224
Employee and third-party due diligence 225
Summary 229
Case study 229
Bibliography 230
Websites 231
Chapter 9 Risk management and IT Systems 232
Learning objectives 232
Introduction 233
Assessing IT system risks 235
Formal approaches to risk management 237
Specific approaches to protecting IT Systems 243
Forensic readiness 245
Cloud Computing 252
Summary 253
Case study 254
Bibliography 254
Websites 255
Part 4 CARRYING OUT A FRAUD INVESTITION
Chapter 10 The approach to investigation 259
Learning objectives 259
Introduction 260
Before the investigation commences 262
Letter of Engagement 263
Setting up the investigating team 264
Planning the work to be performed 265
Investigation work - general points 266
The lead investigator 267
Criminal prosecution 268
Legal involvement 269
Fraud reporting 270
Detailed investigation work 271
Summary 279
Case study 279
Bibliography 280
Websites 281
Chapter 11 Investigating frauds against the Organisation 282
Learning objectives 282
Introduction 283
Evidence gathering 284
Specific types of fraud and approaches to detection 286
Billing schemes - fictitious suppliers 287
Sales fraud and cash theft 291
Expenses fraud 296
Inventory theft 298
Payroll fraud 301
Collusion with customers - corruption 305
Summary 309
Case study 310
Bibliography 311
Websites 311
Chapter 12 Management fraud 312
Learning objectives 312
Introduction 313
Financial Statement schemes 315
Indicators of financial Statement manipulation 319
Detection methods 320
Analytical review procedures 323
Beneish ratios 330
Specific types of organisational fraud 332
Benford s Law 337
Briberyand corruption 340
False investment (Ponzi) schemes 345
Carousel fraud 348
Summary 349
Case study 349
Bibliography 350
Websites 351
Chapter 13 The use of IT in fraud investigation 352
Learning objectives 352
Introduction 353
External Computer frauds 355
Internal Computer frauds 362
Computer forensics and the preservation of evidence 367
Using data analysis to detect fraud 370
Computer forensic investigation 371
Data attributes and structures 375
Extracting data 378
Data analysis 379
Data mining 385
Data storage 386
Data mining methodologies 388
IT-based non-financial approaches to fraud detection 394
Summary 395
Case study 396
Bibliography 396
Websites 398
Part 5 N0N-FRAUD WORK
Chapter 14 Valuation of businesses and marital assets 401
Learning objectives 401
Introduction 402
Valuation of businesses 402
The concept of value 404
Bases of valuation 407
Earnings-based valuations 410
Yield-based valuations 416
Matrimonial work - divorce and Separation 417
Tracing the marital assets 421
Asset tracing 424
Summary 425
Bibliography 426
Websites 426
Chapter 15 Claims 427
Learning objectives 427
Introduction 428
Consequential loss Claims and damages for loss 428
Personal injury and medical negligence Claims 432
Challenging confiscation Orders 434
Summary 436
Bibliography 437
Websites 437
Chapter 16 The forensic accountant as expert witness 438
Learning objectives 438
Introduction 439
Civil proceedings 440
Criminal proceedings 442
Duties of the expert witness 443
Preparing the report 445
Specific accounting issues in reporting 449
Summary 451
Bibliography 451
Websites 452
APPENDICES
Sample acceptable use policy for the Internet 455
Acceptable Internet use policy - sample template 455
Unacceptable behaviour 455
Company-owned information held on third-party Websites 455
Monitoring 456
Sanctions 456
Agreement 456
Sample acceptable use policy - email 457
Acceptable e-mail use policy - sample template 457
Unacceptable behaviour 457
Monitoring 457
Sanctions 458
Agreement 458
Frauds 459
Asset misappropriation 459
Fraudulent Statements 461
Corruption 462
Bribery and extortion 463
Glossary 464
Index 473
|
| any_adam_object | 1 |
| author | Hopwood, William S. Leiner, Jay J. Young, George Richard |
| author_GND | (DE-588)130000256 |
| author_facet | Hopwood, William S. Leiner, Jay J. Young, George Richard |
| author_role | aut aut aut |
| author_sort | Hopwood, William S. |
| author_variant | w s h ws wsh j j l jj jjl g r y gr gry |
| building | Verbundindex |
| bvnumber | BV037393180 |
| classification_rvk | QP 827 |
| ctrlnum | (OCoLC)918300037 (DE-599)BVBBV037393180 |
| discipline | Wirtschaftswissenschaften |
| edition | 2. ed., international ed. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01219nam a2200313 c 4500</leader><controlfield tag="001">BV037393180</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20110915 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">110511s2012 ad|| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780071289320</subfield><subfield code="9">978-0-07-128932-0</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)918300037</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV037393180</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-11</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 827</subfield><subfield code="0">(DE-625)141950:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Hopwood, William S.</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)130000256</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Forensic accounting and fraud examination</subfield><subfield code="c">William S. Hopwood ; Jay J. Leiner ; George R. Young</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">2. ed., international ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">New York, NY</subfield><subfield code="b">McGraw-Hill</subfield><subfield code="c">2012</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XV, 656 S.</subfield><subfield code="b">Ill., graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Leiner, Jay J.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Young, George Richard</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022546027&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-022546027</subfield></datafield></record></collection> |
| id | DE-604.BV037393180 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T23:23:21Z |
| institution | BVB |
| isbn | 9780071289320 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-022546027 |
| oclc_num | 918300037 |
| open_access_boolean | |
| owner | DE-11 |
| owner_facet | DE-11 |
| physical | XV, 656 S. Ill., graph. Darst. |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | McGraw-Hill |
| record_format | marc |
| spelling | Hopwood, William S. Verfasser (DE-588)130000256 aut Forensic accounting and fraud examination William S. Hopwood ; Jay J. Leiner ; George R. Young 2. ed., international ed. New York, NY McGraw-Hill 2012 XV, 656 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Leiner, Jay J. Verfasser aut Young, George Richard Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022546027&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Hopwood, William S. Leiner, Jay J. Young, George Richard Forensic accounting and fraud examination |
| title | Forensic accounting and fraud examination |
| title_auth | Forensic accounting and fraud examination |
| title_exact_search | Forensic accounting and fraud examination |
| title_full | Forensic accounting and fraud examination William S. Hopwood ; Jay J. Leiner ; George R. Young |
| title_fullStr | Forensic accounting and fraud examination William S. Hopwood ; Jay J. Leiner ; George R. Young |
| title_full_unstemmed | Forensic accounting and fraud examination William S. Hopwood ; Jay J. Leiner ; George R. Young |
| title_short | Forensic accounting and fraud examination |
| title_sort | forensic accounting and fraud examination |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022546027&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT hopwoodwilliams forensicaccountingandfraudexamination AT leinerjayj forensicaccountingandfraudexamination AT younggeorgerichard forensicaccountingandfraudexamination |