DescriptionForensic Accounting and Fraud Examination provides a comprehensive introduction to fraud detection and deterrence for both students and professionals. The text follows the model curriculum for education in fraud and forensic accounting funded by the U.S. National Institute of Justice and developed by a Technical Working Group of experts in the field. Whether getting inside the mind of these criminals in “From the Fraudster’s Perspective,” or utilizing the included IDEA software for meeting documentation standards, this text offers real world practicality. This easy to read, comprehensive textbook includes essential learning pedagogies and engaging case study examples that bring technical concepts to life.
Glossary – Understanding Fraud and Forensic Accounting Terminology Section I – Introduction to Fraud and Forensic Accounting Chapter 1 – Core Foundation Related to Fraud and Forensic Accounting Chapter 2 – Careers in Fraud and Forensic Accounting Section II - Criminology, the Legal, Regulatory and Professional Environment and Ethics Chapter 3 – Criminology Chapter 4 – Effective interviewing and interrogation techniques Chapter 5 – Legal, Regulatory and Professional Environment Chapter 6 – Ethics Section
III – Fraud Schemes Chapter 7 – Cash Asset Misappropriation Chapter 8 – Inventory and Other Asset Misappropriation Chapter 9 –CorruptionChapter 10 – False Statements Chapter 11 – Fraud and Forensic Accounting in a Digital Environment Section IV – Forensic and Litigation Advisory Services Chapter 12 – What are Forensic and Litigation Advisory Services? Chapter 13 – Research and Analysis Chapter 14 – Damages and Valuations Appendices Appendix A: Resources for Fraud and Forensic Accounting Appendix B: Fraudulent Acts Appendix C: Implementation Guide Appendix D: Example Implementation
Text foundation based upon National Institute of Justices (NIJ) Model Curriculum for Education in Fraud and Forensic Accounting
- The foundation of the text is based upon National Institute of Justice’s (NIJ) Model Curriculum for Education in Fraud and Forensic Accounting.
- From "The Fraudsters Perspective” boxes infuse the textbook with real-world examples by adding the perspective of people who have actually committed these crimes.
Includes comprehensive coverage of fraud detection and deterrence and includes the broader educational material necessary for the forensic accounting field.
- Case summaries bring concepts to life with specific current examples
- The text is available with IDEA software. IDEA is a powerful and user friendly tool designed to help accounting and financial professionals extend their auditing and analytical capabilities, detect fraud and meet documentation standards.