Principles of Fraud Examination

Principles of Fraud Examination
A Book

by Joseph T. Wells

  • Publisher : John Wiley & Sons
  • Release : 2014-04-21
  • Pages : 544
  • ISBN : 1118922344
  • Language : En, Es, Fr & De
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Accountants have historically had an important role in the detection and deterrence of fraud. As Joe Wells’ Principles of Fraud Examination 4th edition illustrates, fraud is much more than numbers; books and records don’t commit fraud – people do. Widely embraced by fraud examination instructors across the country, Principles of Fraud Examination, 4th Edition, by Joseph Wells, is written to provide a broad understanding of fraud to today’s accounting students – what it is and how it is committed, prevented, detected, and resolved. This 4th edition of the text includes a chapter on frauds perpetrated against organizations by individuals outside their staff—a growing threat for many entities as commerce increasingly crosses technological and geographical borders.

Fraud Examination

Fraud Examination
A Book

by W. Steve Albrecht,Chad O. Albrecht,Conan C. Albrecht,Mark F. Zimbelman

  • Publisher : Cengage Learning
  • Release : 2015-04-02
  • Pages : 696
  • ISBN : 1305840488
  • Language : En, Es, Fr & De
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Learn to identify, detect, investigate, and prevent financial fraud today with the latest edition of FRAUD EXAMINATION, 5E. You study and gain a strong understanding of the types of fraud and nature of fraud investigation today with current business examples and numerous actual fraud cases, delivered first-hand from the authors' experience. The book presents today's most important fraud concepts with an emphasis on the growing area of ebusiness fraud. Significant discussion familiarizes you with forensic analysis. You also review legal options for victims of fraud. New discussion emphasizes how technology is often used to accomplish fraud and how it can be used most effectively to detect fraud. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Forensic Accounting and Fraud Examination

Forensic Accounting and Fraud Examination
A Book

by Mary-Jo Kranacher,Richard Riley,Joseph T. Wells

  • Publisher : John Wiley & Sons
  • Release : 2010-06-08
  • Pages : 542
  • ISBN : 047043774X
  • Language : En, Es, Fr & De
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Forensic Accounting provides comprehensive coverage of fraud detection and deterrence and includes the broader educational material of the forensic accounting field with all the necessary accompaniments. The text follows the model curriculum for education in fraud and forensic funded by the U.S. national Institute of Justice and developed by a Technical Working Group of experts in the field. The text serves as a comprehensive and authoritative resource for teaching forensic accounting concepts and procedures that is also and appropriate and pedagogically ready for class room use. This easy to read, comprehensive textbook includes case study examples to clearly explain technical concepts and bring the material to life.

The Handbook of Fraud Deterrence

The Handbook of Fraud Deterrence
A Book

by Harry Cendrowski,Louis W. Petro,James P. Martin,Adam A. Wadecki

  • Publisher : John Wiley & Sons
  • Release : 2007-01-29
  • Pages : 450
  • ISBN : 047010743X
  • Language : En, Es, Fr & De
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The Handbook of Fraud Deterrence encompasses the applicable professional standards and common applications for forensic accounting, fraud deterrence, and fraud investigation services. It is the first book that explains fraud deterrence through internal control improvement within the structure of forensic accounting procedures.

Anti-Fraud Risk and Control Workbook

Anti-Fraud Risk and Control Workbook
A Book

by Peter Goldmann,Hilton Kaufman

  • Publisher : John Wiley & Sons
  • Release : 2009-07-17
  • Pages : 272
  • ISBN : 0470524944
  • Language : En, Es, Fr & De
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– How to measure your organization's fraud risks – Detecting fraud before it's too late – Little-known frauds that cause major losses – Simple but powerful anti-fraud controls Proven guidance for fraud detection and prevention in a practical workbook format An excellent primer for developing and implementing an anti-fraud program, Anti-Fraud Risk and Control Workbook engages readers in an absorbing self- paced learning experience to develop familiarity with the practical aspects of fraud detection and prevention. Whether you are an internal or external auditor, accountant, senior financial executive, accounts payable professional, credit manager, or financial services manager, this invaluable resource provides you with timely discussion on: Why no organization is immune to fraud The human element of fraud Internal fraud at employee and management levels Conducting a successful fraud risk assessment Basic fraud detection tools and techniques Advanced fraud detection tools and techniques Written by a recognized expert in the field of fraud detection and prevention, this effective workbook is filled with interactive exercises, case studies, and chapter quizzes and shares industry-tested methods for detecting, preventing, and reporting fraud. Discover how to become more effective in protecting your organization against financial fraud with the essential techniques and tools in Anti-Fraud Risk and Control Workbook.

Fraud Examiners in White-Collar Crime Investigations

Fraud Examiners in White-Collar Crime Investigations
A Book

by Petter Gottschalk

  • Publisher : CRC Press
  • Release : 2015-05-20
  • Pages : 298
  • ISBN : 1498725171
  • Language : En, Es, Fr & De
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In Fraud Examiners in White-Collar Crime Investigations, Petter Gottschalk examines and evaluates the investigative processes used to combat white-collar crime. He also presents a general theory regarding the economic, organizational, and behavioral dimensions of its perpetrators.Pool Your Resources for a Successful InvestigationGottschalk emphasiz

Fraud Auditing Using CAATT

Fraud Auditing Using CAATT
A Manual for Auditors and Forensic Accountants to Detect Organizational Fraud

by Shaun Aghili

  • Publisher : CRC Press
  • Release : 2019-04-15
  • Pages : 214
  • ISBN : 0429629664
  • Language : En, Es, Fr & De
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This book discusses various common occupational and organizational fraud schemes, based on the Association of Certified Fraud Examiners (ACFE) fraud tree and assist fraud examiners and auditors in correctly choosing the appropriate audit tests to uncover such various fraud schemes. The book also includes information about audit test red flags to watch out for, a list of recommended controls to help prevent future fraud related incidents, as well as step-by-step demonstrations of a number of common audit tests using IDEA® as a CAATT tool.

Fraud Examination

Fraud Examination
A Book

by W. Steve Albrecht,Chad O. Albrecht,Conan C. Albrecht,Mark F. Zimbelman

  • Publisher : Cengage Learning
  • Release : 2015-04-02
  • Pages : 696
  • ISBN : 9781305079144
  • Language : En, Es, Fr & De
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Learn to identify, detect, investigate, and prevent financial fraud today with the latest edition of FRAUD EXAMINATION, 5E. You study and gain a strong understanding of the types of fraud and nature of fraud investigation today with current business examples and numerous actual fraud cases, delivered first-hand from the authors' experience. The book presents today's most important fraud concepts with an emphasis on the growing area of ebusiness fraud. Significant discussion familiarizes you with forensic analysis. You also review legal options for victims of fraud. New discussion emphasizes how technology is often used to accomplish fraud and how it can be used most effectively to detect fraud. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

The Privatization of Fraud Investigation

The Privatization of Fraud Investigation
Internal Investigations by Fraud Examiners

by Petter Gottschalk

  • Publisher : Routledge
  • Release : 2019-10-15
  • Pages : 242
  • ISBN : 1000701263
  • Language : En, Es, Fr & De
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This book discusses privatization of law enforcement in relation to suspected corporate crime and recommends guidelines for successful fraud examinations. There is a growing business for global auditing and local law firms to conduct internal investigations at client organizations when there is suspicion of white-collar misconduct and crime. This book reflects on the work by these private fraud examiners in terms of an evaluation of their investigation reports. The book brings an original theoretical and methodological approach to investigations of white-collar crime. It develops the theory of convenience as an explanation for motive, opportunity, and willingness to commit and conceal white-collar crime. This theory is then related to the case studies. Structured in such a way as to allow the reader to use the text as a nonsequential reference source or guide to a set of connected issues, the book illustrates the practice of privatization by cases and presents guidelines for successful fraud examination. As an investigation can lead to conviction and incarceration, this privatization of crime investigation feeds into the larger issue of privatization of policing. The work will be a valuable resource for students, academics, and practitioners working in the areas of Criminal Justice, Corporate Law, and Business.

Corporate Fraud Exposed

Corporate Fraud Exposed
A Comprehensive and Holistic Approach

by H. Kent Baker,Lynnette Purda,Samir Saadi

  • Publisher : Emerald Group Publishing
  • Release : 2020-10-09
  • Pages : 524
  • ISBN : 1789734177
  • Language : En, Es, Fr & De
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Corporate Fraud Exposed uncovers the motivations and drivers of fraud including agency theory, executive compensation, and organizational culture. It delves into the consequences of fraud for various firm stakeholders, and its spillover effects on other corporations, the political environment, and financial market participants.

Fraud Examination

Fraud Examination
A Book

by W. Steve Albrecht,Chad O. Albrecht,Conan C. Albrecht,Mark F. Zimbelman

  • Publisher : Cengage Learning
  • Release : 2018-10-03
  • Pages : 696
  • ISBN : 1337670987
  • Language : En, Es, Fr & De
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Learn to identify, detect, investigate and prevent financial fraud today with Albrecht/Albrecht/Albrecht/Zimbelman's FRAUD EXAMINATION, 6E. Develop the skills to detect fraud skills and become a better interviewer, a stronger and more skeptical document examiner, a more effective technology user and more informed decision maker. You gain a strong understanding of the types of fraud and nature of fraud investigation today with current business examples and numerous actual fraud cases, delivered first-hand from the authors' experience. FRAUD EXAMINATION presents today's most important fraud concepts with an emphasis on ebusiness and cyber fraud. Significant discussion familiarizes you with forensic analysis as well as legal options for victims of fraud. New coverage also highlights how experts use technology to accomplish fraud and detect fraud. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Machine Learning Applications for Accounting Disclosure and Fraud Detection

Machine Learning Applications for Accounting Disclosure and Fraud Detection
A Book

by Papadakis, Stylianos,Garefalakis, Alexandros,Lemonakis, Christos,Chimonaki, Christiana,Zopounidis, Constantin

  • Publisher : IGI Global
  • Release : 2020-10-02
  • Pages : 270
  • ISBN : 179984806X
  • Language : En, Es, Fr & De
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The prediction of the valuation of the “quality” of firm accounting disclosure is an emerging economic problem that has not been adequately analyzed in the relevant economic literature. While there are a plethora of machine learning methods and algorithms that have been implemented in recent years in the field of economics that aim at creating predictive models for detecting business failure, only a small amount of literature is provided towards the prediction of the “actual” financial performance of the business activity. Machine Learning Applications for Accounting Disclosure and Fraud Detection is a crucial reference work that uses machine learning techniques in accounting disclosure and identifies methodological aspects revealing the deployment of fraudulent behavior and fraud detection in the corporate environment. The book applies machine learning models to identify “quality” characteristics in corporate accounting disclosure, proposing specific tools for detecting core business fraud characteristics. Covering topics that include data mining; fraud governance, detection, and prevention; and internal auditing, this book is essential for accountants, auditors, managers, fraud detection experts, forensic accountants, financial accountants, IT specialists, corporate finance experts, business analysts, academicians, researchers, and students.

The Routledge Handbook of Accounting Ethics

The Routledge Handbook of Accounting Ethics
A Book

by Eileen Z. Taylor,Paul F. Williams

  • Publisher : Routledge
  • Release : 2020-12-30
  • Pages : 422
  • ISBN : 0429954255
  • Language : En, Es, Fr & De
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The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society. Because we are social beings, ethics is a central human concern, since it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book’s primary goal is to call attention to the intersectionality of accounting and ethics and to encourage students and researchers to consider the ethical implications of accounting decisions. The book contains a diversity of perspectives within which discussions of accountants' and accounting's ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on whence moral guidance for accounting may come. Each chapter stands on its own and represents the thinking of its authors. The book is not a primer on correct behavior for accountants but a place where educators may spur the conversation along.

International Fraud Handbook

International Fraud Handbook
A Book

by Joseph T. Wells

  • Publisher : John Wiley & Sons
  • Release : 2018-06-19
  • Pages : 416
  • ISBN : 1118728505
  • Language : En, Es, Fr & De
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The essential resource for fraud examiners around the globe The International Fraud Handbook provides comprehensive guidance toward effective anti-fraud measures around the world. Written by the founder and chairman of the Association of Certified Fraud Examiners (ACFE), this book gives examiners a one-stop resource packed with authoritative information on cross-border fraud investigations, examination methodology, risk management, detection, prevention, response, and more, including new statistics from the ACFE 2018 Report to the Nations on Occupational Fraud and Abuse that reveal the prevalence and real-world impact of different types of fraud. Examples and detailed descriptions of the major types of fraud demonstrate the various manifestations examiners may encounter in organizations and show readers how to spot the “red flags” and develop a robust anti-fraud program. In addition, this book includes jurisdiction-specific information on the anti-fraud environment for more than 35 countries around the globe. These country-focused discussions contributed by local anti-fraud experts provide readers with the information they need when conducting cross-border engagements, including applicable legal and regulatory requirements, the types and sources of information available when investigating fraud, foundational anti-fraud frameworks, cultural considerations, and more. The rising global economy brings both tremendous opportunity and risks that are becoming increasingly difficult to manage. As a result, many jurisdictions are attempting to strengthen their anti-fraud environments — whether through stricter anti-bribery laws or more stringent risk management guidelines — but a lack of uniformity in legal rules and guidance can be challenging for organizations doing business abroad. This book helps examiners mitigate fraud in their own organizations, while taking the necessary steps to prevent potential legal exposure. Understand the different types of fraud, their common elements, and their impacts across an organization Conduct a thorough risk assessment and implement effective response and control activities Learn the ACFE’s standard investigation methodology for domestic and cross-border fraud investigations Explore fraud trends and region-specific information for countries on every continent As levels of risk increase and the risks themselves become more complex, the International Fraud Handbook gives examiners a robust resource for more effective prevention and detection.

The Psychology of Criminal and Antisocial Behavior

The Psychology of Criminal and Antisocial Behavior
Victim and Offender Perspectives

by Wayne Petherick,Grant Sinnamon

  • Publisher : Academic Press
  • Release : 2016-12-15
  • Pages : 632
  • ISBN : 0128095776
  • Language : En, Es, Fr & De
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The Psychology of Criminal and Antisocial Behavior: Victim and Offenders Perspectives is not just another formulaic book on forensic psychology. Rather, it opens up new areas of enquiry to busy practitioners and academics alike, exploring topics using a practical approach to social deviance that is underpinned by frontier research findings, policy, and international trends. From the relationship between psychopathology and crime, and the characteristics of catathymia, compulsive homicide, sadistic violence, and homicide victimology, to adult sexual grooming, domestic violence, and honor killings, experts in the field provide insight into the areas of homicide, violent crime, and sexual predation. In all, more than 20 internationally recognized experts in their fields explore these and other topic, also including discussing youth offending, love scams, the psychology of hate, public threat assessment, querulence, stalking, arson, and cults. This edited work is an essential reference for academics and practitioners working in any capacity that intersects with offenders and victims of crime, public policy, and roles involving the assessment, mitigation, and investigation of criminal and antisocial behavior. It is particularly ideal for those working in criminology, psychology, law and law enforcement, public policy, and for social science students seeking to explore the nature and character of criminal social deviance. Includes twenty chapters across a diverse range of criminal and antisocial subject areas Authored by an international panel of experts in their respective fields that provide a multi-cultural perspective on the issues of crime and antisocial behavior Explores topics from both victim and offender perspectives Includes chapters covering research, practice, policy, mitigation, and prevention Provides an easy to read and consistent framework, making the text user-friendly as a ready-reference desktop guide

Financial Services Anti-Fraud Risk and Control Workbook

Financial Services Anti-Fraud Risk and Control Workbook
A Book

by Peter Goldmann

  • Publisher : John Wiley & Sons
  • Release : 2010-01-07
  • Pages : 288
  • ISBN : 0470498994
  • Language : En, Es, Fr & De
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Presents a primer for developing and implementing an anti-fraud programme. Contains interactive exercises, case studies, quizzes and shares-industry tested methods for detecting, preventing, and reporting fraud.

Fraud Examination & Prevention

Fraud Examination & Prevention
A Book

by W. Steve Albrecht,Chad O. Albrecht

  • Publisher : South-Western Pub
  • Release : 2004
  • Pages : 404
  • ISBN : 9780538726894
  • Language : En, Es, Fr & De
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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.

Financial Statement Fraud

Financial Statement Fraud
Prevention and Detection

by Zabihollah Rezaee,Richard Riley

  • Publisher : John Wiley & Sons
  • Release : 2009-09-28
  • Pages : 352
  • ISBN : 0470455705
  • Language : En, Es, Fr & De
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Practical examples, sample reports, best practices and recommendations to help you deter, detect, and prevent financial statement fraud Financial statement fraud (FSF) continues to be a major challenge for organizations worldwide. Financial Statement Fraud: Prevention and Detection, Second Edition is a superior reference providing you with an up-to-date understanding of financial statement fraud, including its deterrence, prevention, and early detection. You will find A clear description of roles and responsibilities of all those involved in corporate governance and the financial reporting process to improve the quality, reliability and transparency of financial information. Sample reports, examples, and documents that promote a real-world understanding of incentives, opportunities, and rationalizations Emerging corporate governance reforms in the post-SOX era, including provisions of the SOX Act, global regulations and best practices, ethical considerations, and corporate governance principles Practical examples and real-world "how did this happen" discussions that provide valuable insight for corporate directors and executives, auditors, managers, supervisory personnel and other professionals saddled with anti-fraud responsibilities Expert advice from the author of Corporate Governance and Ethics and coauthor of the forthcoming Wiley textbook, White Collar Crime, Fraud Examination and Financial Forensics Financial Statement Fraud, Second Edition contains recommendations from the SEC Advisory Committee to reduce the complexity of the financial reporting process and improving the quality of financial reports.

Fraud in Financial Statements

Fraud in Financial Statements
A Book

by Julie E. Margret,Geoffrey Peck

  • Publisher : Routledge
  • Release : 2014-11-27
  • Pages : 146
  • ISBN : 1317804368
  • Language : En, Es, Fr & De
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As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law. Evidence shows that accounting anomalies in an organization’s financial statements diminish the quality and serviceability of financial information. However, an anomaly does not necessarily signal fraud. Financial statement fraud is intended to mislead shareholders and other stakeholders. In this book, elements that underpin diversity of accounting anomalies likely found in fraudulent financial accounting statements are revealed. Multiple research methods are used in the analysis of selected international fraud cases, each illustrating examples of financial statement fraud, including: revenue recognition, overstatement and/or misappropriation of assets, understatement of expenses and liabilities, disclosure fraud, bribery and corruption. Additionally, the phoenix phenomenon with regard to fraud in financial accounting is investigated. Drawing on documented observations of commercial and legal cases globally this study highlights the necessity for continued development of financial audit practices and other audit services.

Fraud Investigation

Fraud Investigation
Case Studies of Crime Signal Detection

by Petter Gottschalk

  • Publisher : Routledge
  • Release : 2018-03-05
  • Pages : 230
  • ISBN : 1351139045
  • Language : En, Es, Fr & De
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Investigating white-collar crime is like any other investigation concerned with past events. However, a number of characteristics require a contingent approach to these investigations. This book describes the process of conducting private internal investigations by fraud examiners and presents a number of reports from the United States, Sweden and Norway. It evaluates a number of internal investigation reports to reflect on the practice of fraud examinations. Empirical studies provide a basis to reflect theoretically on practice improvements for fraud examiners. Rather than presenting normative recommendations based on ideal or stereotype situations so often found in existing books, this book develops guidelines based on empirical study of current practice. Internal investigations should uncover the truth about misconduct or crime without damaging the reputation of innocent employees. Typical elements of an inquiry include collection and examination of written and recorded evidence, interviews with suspects and witnesses, data in computer systems, and network forensics. Internal inquiries may take many forms, depending upon the nature of the conduct at issue and the scope of the investigation. There should be recognition at the outset of any investigation that certain materials prepared during the course of the investigation may eventually be subject to disclosure to law enforcement authorities or other third parties. The entire investigation should be conducted with an eye towards preparing a final report. As evidenced in this book, private fraud examiners take on complicated roles in private internal investigations and often fail in their struggle to reconstruct the past in objective ways characterized by integrity and accountability.