Forensic Accounting and Fraud Investigation for Non-Experts, 2nd Edition非专业人员用司法会计与欺诈调查
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作者： Howard Silverstone, Michael Sheetz 著
出 版 社： 吉林长白山
出版时间： 2006-8-1字数：版次： 1页数： 294印刷时间： 2006/08/01开本： 16开印次： 1纸张： 胶版纸I S B N ： 9780471784876包装： 精装内容简介
A must-have reference for every business professional, Forensic Accounting and Fraud Investigation for Non-Experts, Second Edition is a necessary tool for those interested in understanding how financial fraud occurs and what to do when you find or suspect it within your organization. With comprehensive coverage, it provides insightful advice on where an organization is most susceptible to fraud.
目录
Acknowledgments
Part I Fraud and Forensic Accounting Overview
1 FRAUD IN SOCIETY
WHAT IS FRAUD?
TYPES OF FRAUD
WHAT THE NUMBERS TELL US ABOUT FRAUD
THE SOCIAL CONSEQUENCES OF ECONOMIC CRIME
SUGGESTED READINGS
2 UNDERSTANDING THE BASICS OF FINANCIAL ACCOUNTING
INTRODUCTION
THE FIVE ACCOUNTING CYCLES
JOURNALS
TYING THE THREAD
SUGGESTED READINGS
3 THE ENTITIES
PROPRIETORSHIPS
PARTNERSHIPS
CORPORATIONS
BUSINESS ENTERPRISES IN THE GLOBAL ENVIRONMENT
SUGGESTED READINGS
4 FUNDAMENTAL PRINCIPLES OF ANALYSIS
GOOD ANALYSIS = DUE DILIGENCE?
WHY DO IT?
OTHER FACTORS TO CONSIDER
ANALYSIS FOR THE NON-EXPERT
TO THE FUTURE
SUGGESTED READINGS
5 THE ROLE OF THE ACCOUNTING
PROFESSIONAL
THE IMPORTANCE OF ACCOUNTING PROFESSIONALS IN THE
INVESTIGATION
THE AUDIT PROCESS
INTERNAL CONTROLS
PartII Financial Crime Investigation
6 BUSINESS AS A VICTIM
INTRODUCTION
EMPLOYEE THEFTS
PAYROLL FRAUD
FRAUDULENT BILLING SCHEMES
FRAUD COMMITTED BY OUTSIDERS
MANAGEMENT THEFTS
CORPORATE THEFTS
IDENTITY THEFT
SUGGESTED READINGS
7 BUSINESS VILLAINS
INTRODUCTION
ORGANIZED CRIME AND BUSINESS
MONEY LAUNDERING
CONCLUSION
SUGGESTED READINGS
8 THE INVESTIGATIVE PROCESS
9 INTERVIEWING FINANCIALLY SOPHISTICATED
10 PROVING CASES THROUGH DOCUMENTARY
11 ANALYSIS TOOLS FOR INVESTIGATORS
12 INFERENTIAL ANALYSIS
13 DOCUMENTING AND PRESENTING THE CASE
Index
