Forensic accounting and fraud investigation for non-experts / Howard Silverstone, Michael Sheetz.

Author/creator Silverstone, Howard
Other author Sheetz, Michael.
Format Book
Edition2nd ed.
Publication InfoHoboken, N.J. : Wiley, ©2007.
Descriptionix, 294 pages : illustrations ; 24 cm
Supplemental ContentTable of contents only
Supplemental ContentContributor biographical information
Supplemental ContentPublisher description
Subjects
Fraud investigation.
Forensic accounting.
Fraud--Prevention.

Contents pt. 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 -- The partnership -- 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 --
Contents pt. II. 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 -- Introduction -- Case initiation -- Case evaluation -- Goal setting and planning -- Investigation -- Conclusion -- Suggested readings -- 9. Interviewing financially sophisticated witnesses -- Introduction -- The interview -- Interviewing financially sophisticated witnesses -- Conclusion -- Suggested readings -- 10. Proving cases through documentary evidence -- Introduction -- Document collection -- Document organization -- The process of proof -- The logic of argument -- Proof through inference -- Conclusion -- Suggested readings -- 11. Analysis tools for investigators -- Introduction -- Why use analysis tools at all? -- Associational analysis -- Temporal analysis -- Conclusion -- Suggested readings -- 12. Inferential analysis -- Introduction -- How inferential analysis helps -- What is an inference network? -- Investigative inference analysis -- The key list -- Constructing an investigative inference chart -- Plotting the chart -- Some tips for charting success -- Applying the chart to the investigative process -- Conclusion -- Suggested readings -- 13. Documenting and presenting the case -- Introduction -- Creating a system -- The casebook system -- Report writing -- Testifying as a financial expert -- Conclusion -- Suggested readings.
Bibliography noteIncludes bibliographical references and index.
LCCN 2006015452
ISBN0471784877 (cloth)
ISBN9780471784876 (cloth)

Availability

Library Location Call Number Status Item Actions
Joyner General Stacks HV8079.F7 S55 2007 ✔ Available Place Hold