Ebook Fraud Auditing and Forensic Accounting: New Tools and Techniques, by G. Jack Bologna, Robert J. Lindquist
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Fraud Auditing and Forensic Accounting: New Tools and Techniques, by G. Jack Bologna, Robert J. Lindquist
Ebook Fraud Auditing and Forensic Accounting: New Tools and Techniques, by G. Jack Bologna, Robert J. Lindquist
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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. Tells 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.
- Sales Rank: #10341717 in Books
- Published on: 1987-10-02
- Original language: English
- Number of items: 1
- Dimensions: 9.25" h x .98" w x 6.30" l,
- Binding: Hardcover
- 256 pages
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 Inside Flap
Experts have estimated that the costs of white-collar crime average about twenty times the costs of street crimes each year. With the increasing complexity of financial structures and the intensity of business competition, fraud has become harder to detect and more tempting to commit.
Discover how to become more effective in discerning and preventing financial fraud in your organization with the techniques and tools in Fraud Auditing and Forensic Accounting, Third Edition. Completely updated and revised, the new edition picks up where the passage of the Sarbanes-Oxley Act and the adoption of Statement on Auditing Standard No. 99, Consideration of Fraud in a Financial Statement Audit, left off.
Whether you are a beginning forensic accountant or an experienced investigator, the authors have brought together the latest material, including:
- Extended discussion on fraud schemes
- More about Computer-Assisted Audit Tools (CAATs) and other technological aspects of fraud auditing and forensic accounting
- New case studies, drawn from a wide variety of actual incidents, which demonstrate industry-tested methods for dealing with fraud
- New information on Sarbanes-Oxley, COSO, SAS 99, ERM, and ACFE Report to the Nation
Written by a team of recognized experts in the field of white-collar crime, this Third Edition reveals industry-tested methods for detecting, investigating, and preventing accounting fraud and is essential reading for accountants and investigators requiring the most up-to-date methods in dealing with financial fraud within their organizations.
From the Back Cover
Get the latest tools in fraud auditing and get rid of fraud in your organization
With the responsibility of detecting and preventing fraud placed directly on the accounting profession, you are responsible for recognizing fraud and learning the tools and strategies necessary to stop it. Fraud Auditing and Forensic Accounting, Third Edition shows you how to develop an investigative eye toward both internal and external fraud and provides crucial information on how to deal with it when discovered.
This authoritative, timely book equips auditors, investigators, corporate attorneys, and accountants to identify the signs of financial fraud and successfully investigate it. This new edition will enable you to:
- Recognize the characteristics of organizations in which fraud is likely to occur
- Detect and deter accounting fraud, using the most recently developed techniques
- Conduct an efficient, systematic fraud investigation
- Use the latest methods for documenting fraud and preparing evidence—and much more
PRAISE FOR Fraud Auditing and Forensic Accounting, Third Edition
"An excellent primer for developing and implementing an antifraud program as part of a SOX 404, fraud prevention and detection process. A clear and concise history of fraud and the methods needed to deter it now and for the future. It is like having a professor on call and in your office when you need one. Well written with easy-to-understand definitions and examples, this is a must-read for anyone who is putting a financial investigation unit in place."
—George Mullins, CFE, HealthSouthInternal Audit Manager and Project Manager, Antifraud Program
"The book is an excellent anti-fraud resource for those professionals charged with the responsibility of detecting, investigating, and preventing fraud. I also highly recommend it to educators as a prospective textbook for a semester-long course in macro fraud examination."
—Thomas Buckhoff, PhD, CPA, CFE, Associate Professor of Forensic Accounting, Georgia Southern University, and Principal, FraudWise, LLC
"This book, better than any other in print, hits the subject areas I cover in my fraud examination and forensic accounting class. The authors have done a great job of presenting complicated terms and techniques in a manner for students to understand. I particularly like the presentation of a fraud's endgame, namely the court case that recovers assets and puts these creeps in jail."
—Douglas E. Ziegenfuss, Professor and Chair, Department of Accounting,Old Dominion University
Most helpful customer reviews
6 of 6 people found the following review helpful.
Recommended
By Marissa Rich
Fraud Auditing and Forensic Accounting is an easy and enjoyable read which provides a well-rounded introduction to the field. It describes in detail the various means by which financial frauds are often perpetrated, and the various means by which forensic accountants and other anti-fraud professionals may prevent and detect such manipulation.
[...], the material is not particularly technical and is certainly not accounting-intensive - as an introductory book, its focus, naturally, is more broad than deep, and its style is approachable to beginners with little prior knowledge of the subject.
8 of 10 people found the following review helpful.
Fraud Auditing and Forensic Accounting
By S. C. lee Hung
In my opinion, this book describe in detail the types fraud that can be perpetrated and how it is perpetrated. It also shows us how to detect the red flags in different types of frauds. Overall, it does fulfill my needs in buying the book in terms of how to look for the red flags and how I should focus my risk areas in terms of frauds auditing.
3 of 3 people found the following review helpful.
Good introduction to Fraud Auditing
By Gabriel Ochoa
As a person who has never worked in Fraud Auditing I found this book pretty useful. It gives you the basic concepts you need.
See all 8 customer reviews...
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