Description
Book SynopsisGrounded firmly in real-world practice, Forensic Accounting provides the most comprehensive view of fraud investigation on the market. Where other books focus almost entirely on auditing and financial reporting, Hopwood, Young, and Leiner include a vast range of civil and criminal accounting fraud and related activities, from false business valuations and employer fraud to information security and counter-terrorism. The author team provide experience in fraud investigation that lends the book real-world perspective unmatched by any other.
Table of ContentsPart One: Introduction to Forensic Accounting and Fraud Examination1. Introduction to Forensic Accounting and Fraud Examination2. The Forensic Accounting Legal Environment3. Fundamentals 1: Accounting Information Systems4. Fundamentals 2: The Auditing EnvironmentPart Two: Fraud Examination Theory, Practice, and Methods5. Fraud Prevention and Risk Management6. Fraud Detection7. The Fraud Investigation and Engagement Processes8. The Evidence Collection Process9. Fraud Examination Evidence I: Physical, Documentary, and Observational Evidence10. Fraud Examination Evidence II: Interview and Interrogation Methods11. Fraud Examination III: Forensic Science and Computer Forensics12. The Fraud Report, Litigation, and the Recovery ProcessPart Three: Occupational and Organizational Fraud13. Employee, Vendor, and Other Frauds against the Organization14. Financial Statement Fraud15. Fraud and SOX CompliancePart Four: Specialized Fraud Areas16. Tax Fraud17. Bankruptcy, Divorce, Identity Theft, and Loan and Insurance Fraud18. Organized Crime, Counterterrorism, and Antimoney-LaunderingPart Five: Other Forensic Accounting Services19. Business Valuation20. Dispute Resolution Services
