Fraud Auditing and Forensic Accounting: New Tools and Techniques - Hardcover

Bologna, G. Jack; Lindquist, Robert J.

Hardcover

ISBN 10: 0471854123 ISBN 13: 9780471854128

Publisher: John Wiley & Sons, 1987

Synopsis

Fraud Auditing and Forensic Accounting details the investigation, detection, documentation and prevention of accounting frauds, stock frauds and employee theft and embezzlement. The authors, noted authorities in the field, deliver an incisive, in-depth treatment that merges an analysis of the organizational environment with the requisite auditing and investigative tools. It tells you how to detect and deter fraud in books of account; the characteristics of organizations in which fraud is likely to occur; accounting, audit and investigative techniques; and methods for documenting fraud and preparing evidence. A final section demonstrates how the theories, rules and procedures discussed can be applied in a variety of real-world cases.

About this title

Review

" look at the expanded scope that fraud and other white collar crimes have taken on in the business landscape, attributed in part to the pervasiveness of computerized accounting systems, the World Wide Web, the occurrence of large–scale frauds such as Enron and WorldCom, which requires financial accountants to provide a new level of assertion as to the veracity of a company′s financial records." ( Strategic Finance, April 2009)

From the Back Cover

FRAUD AUDITING AND FORENSIC ACCOUNTING

With the responsibility of detecting and preventing fraud falling heavily on the accounting profession, every accountant needs to recognize fraud and learn the tools and strategies necessary to catch it in time. Providing valuable information to those responsible for dealing with prevention and discovery of financial deception, Fraud Auditing and Forensic Accounting, Fourth Edition helps accountants develop an investigative eye toward both internal and external fraud and provides tips for coping with fraud when it is found to have occurred.

Completely updated and revised, the new edition presents:

• Brand–new chapters devoted to fraud response as well as to the physiological aspects of the fraudster
• A closer look at how forensic accountants get their job done
• More about Computer–Assisted Audit Tools (CAATs) and digital forensics
• Technological aspects of fraud auditing and forensic accounting
• Extended discussion on fraud schemes
• Case studies demonstrating industry–tested methods for dealing with fraud, all drawn from a wide variety of actual incidents

Inside this book, you will find step–by–step keys to fraud investigation and the most current methods for dealing with financial fraud within your organization. Written by recognized experts in the field of white–collar crime, this Fourth Edition provides you, whether you are a beginning forensic accountant or an experienced investigator, with industry–tested methods for detecting, investigating, and preventing financial schemes.

Edition details

• Publisher: John Wiley & Sons
• Publication date: 1987
• ISBN 10: 0471854123
• ISBN 13: 9780471854128
• Binding: Hardcover
• Language: English
• Number of pages: 256