Forensic accounting and fraud investigation for non-experts:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Hoboken, N.J.
Wiley
2012
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | XVI, 320 S. graph. Darst. 24 cm |
| ISBN: | 9780470879597 |
Internformat
MARC
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| 245 | 1 | 0 | |a Forensic accounting and fraud investigation for non-experts |c Howard Silverstone ... |
| 250 | |a 3. ed. | ||
| 264 | 1 | |a Hoboken, N.J. |b Wiley |c 2012 | |
| 300 | |a XVI, 320 S. |b graph. Darst. |c 24 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
| 650 | 4 | |a Fraud investigation | |
| 650 | 4 | |a Forensic accounting | |
| 650 | 4 | |a Fraud |x Prevention | |
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Datensatz im Suchindex
| _version_ | 1804149612190105600 |
|---|---|
| adam_text | Contents
Preface
Acknowledgments
хш
XV
PART I FORENSIC ACCOUNTING AND
FRAUD OVERVIEW
1
CHAPTER
1
Forensic Accounting
3
What Is Forensic Accounting?
3
Why Has Forensic Accounting Become the Buzz?
4
Introduction to a Profession
5
Applications for Forensic Accounting
6
A Third Dimension: Contexts within Each Area of
Specialization
11
Conclusion
14
Suggested Readings
15
Notes
15
CHAPTER
2
Fraud in Society
17
What Is Fraud?
17
Types of Fraud
21
Other Types of Financial Fraud
25
Sarbanes-Oxley
27
What the Numbers Tell Us about Fraud
28
Categories of Occupational Fraud
29
Drawing Conclusions
31
Society s Perception of Fraud
32
Who Commits
Fiauď?—
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Typical
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:33
VIII
Contents
The Social Consequences of Economic Crime
39
Conclusion
39
Suggested Readings
40
Notes
40
CHAPTER
3
Understanding the Basics of Financial Accounting
43
Where It All Begins
43
The Five Accounting Cycles
46
Journals: Subsidiary and General
54
Conclusion
56
Suggested Readings
56
Note
57
CHAPTER
4
Forms of Entities
59
Basics of Business Structures
59
Sole Proprietorships
60
Partnerships
60
Corporations
63
Business Enterprises in the Global Environment
66
Conclusion
70
Suggested Readings
70
Notes
72
CHAPTERS
Fundamental Principles of Financial Analysis
73
Good Analysis
=
Due Diligence?
73
Why Perform Financial Analysis?
76
What and Whom Can You Trust?
76
Other Factors to Consider
77
Financial Analysis for the Non-Expert
78
To the Future
85
Conclusion
86
Suggested Readings
87
Notes
87
CHAPTER
6
The Role of the Accounting Professional
The Importance of Accounting Professionals in
the Investigation
The Audit Process
Itóemal
Ctontrołs
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93
98
Ш
Contents
IX
PART II
FINANCIAL CRIME INVESTIGATION
CHAPTER
7
Business as a
Victim
CHAPTERS
CHAPTER
9
CHAPTER
10
Interviewing Financially Sophisticated
: ■
Witnesses
■·■■■ ■ ■ ■■■: .-. ■.;·:;■-.>;.;
: :ľv;:
103
105
Introduction
105
Employee Thefts
106
Fraudulent Billing Schemes
112
Fraud Committed by Outsiders
113
Management Thefts
114
Corporate Thefts
117
Identity Theft
118
Conclusion
120
Suggested Readings
120
Notes
120
Business Villains
123
Introduction
123
Organized Crime and Business
123
Money Laundering
130
Conclusion
137
Suggested Readings
138
Notes
139
The Investigative Process
143
Introduction
143
Case Initiation
144
Case Evaluation
145
Solvability Factors
147
Goal Setting and Planning
148
Investigation
156
Background
158
Conclusion
166
Suggested Readings
167
Notes
167
Interviewing Financially Sophisticated
Witnesses
169
Introduction
169
The Interview
;
: ■ ■•170
185
Contents
Conclusion
188
Suggested Readings
189
Notes
190
CHAPTER
11
Proving Cases through Documentary Evidence
193
Introduction
193
Document Collection
194
Document Organization
207
The Process of Proof
211
The Logic of Argument
213
Proof through Inference
217
Conclusion
221
Suggested Readings
222
Notes
224
CHAPTER
12
Analysis Tools for Investigators
227
Introduction
227
Why Use Analysis Tools at
AU?
227
Associational Analysis
229
Temporal Analysis
246
Conclusion
252
Suggested Readings
252
Notes
253
CHAPTER
13
Inferential Analysis
255
Introduction
255
How Inferential Analysis Helps
255
What Is an Inference Network?
256
Investigative Inference Analysis
259
The Key list
263
Constructing an Investigative Inference Chart
264
Plotting the Chart
268
Some Tips for Charting Success
272
Applying the Chart to the Investigative Process
273
Conclusion
275
Suggested Readings
275
Notes
. . ■ . ...■■·..;.
277
CHAPTER
14
Documenting and Presenting the Case
279
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Contents xi
The Casebook System
280
Report Writing
287
Testifying as a Financial Expert
290
Conclusion
305
Suggested Readings
305
Notes
306
About the Authors
309
Index
311
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| illustrated | Illustrated |
| indexdate | 2024-07-10T00:25:48Z |
| institution | BVB |
| isbn | 9780470879597 |
| language | English |
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| physical | XVI, 320 S. graph. Darst. 24 cm |
| publishDate | 2012 |
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| spelling | Forensic accounting and fraud investigation for non-experts Howard Silverstone ... 3. ed. Hoboken, N.J. Wiley 2012 XVI, 320 S. graph. Darst. 24 cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Fraud investigation Forensic accounting Fraud Prevention Bilanzfälschung (DE-588)4198491-2 gnd rswk-swf Bilanzdelikt (DE-588)4145377-3 gnd rswk-swf Betrug (DE-588)4006249-1 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Bilanzfälschung (DE-588)4198491-2 s Bilanzdelikt (DE-588)4145377-3 s Rechnungslegung (DE-588)4128343-0 s Betrug (DE-588)4006249-1 s DE-604 Silverstone, Howard 1960- Sonstige (DE-588)1022412965 oth Erscheint auch als Online-Ausgabe 978-1-118-22104-4 Erscheint auch als Online-Ausgabe 978-1-118-23480-8 Erscheint auch als Online-Ausgabe 978-1-118-25940-5 Digitalisierung UB Bamberg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025373626&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Forensic accounting and fraud investigation for non-experts Fraud investigation Forensic accounting Fraud Prevention Bilanzfälschung (DE-588)4198491-2 gnd Bilanzdelikt (DE-588)4145377-3 gnd Betrug (DE-588)4006249-1 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4198491-2 (DE-588)4145377-3 (DE-588)4006249-1 (DE-588)4128343-0 |
| title | Forensic accounting and fraud investigation for non-experts |
| title_auth | Forensic accounting and fraud investigation for non-experts |
| title_exact_search | Forensic accounting and fraud investigation for non-experts |
| title_full | Forensic accounting and fraud investigation for non-experts Howard Silverstone ... |
| title_fullStr | Forensic accounting and fraud investigation for non-experts Howard Silverstone ... |
| title_full_unstemmed | Forensic accounting and fraud investigation for non-experts Howard Silverstone ... |
| title_short | Forensic accounting and fraud investigation for non-experts |
| title_sort | forensic accounting and fraud investigation for non experts |
| topic | Fraud investigation Forensic accounting Fraud Prevention Bilanzfälschung (DE-588)4198491-2 gnd Bilanzdelikt (DE-588)4145377-3 gnd Betrug (DE-588)4006249-1 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Fraud investigation Forensic accounting Fraud Prevention Bilanzfälschung Bilanzdelikt Betrug Rechnungslegung |
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