Fraud Auditing and Forensic Accounting: New Tools and Techniques - Couverture rigide

Bologna, G.Jack; Lindquist, Robert J.

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8 �valuations de Goodreads

9780471106463: Fraud Auditing and Forensic Accounting: New Tools and Techniques

Couverture rigide

ISBN 10 : 0471106461 ISBN 13 : 9780471106463

Editeur : John Wiley & Sons Inc, 1995

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Book by Bologna G Jack Lindquist Robert J

Les informations fournies dans la section � Synopsis � peuvent faire r�f�rence � une autre �dition de ce titre.

Quatri�me de couverture :

A superb resource for the investigation, detection, documentation, and prevention of fraud

FRAUD AUDITING AND FORENSIC ACCOUNTING New Tools and Techniques Second Edition

This new edition of a highly regarded book gives accounting professionals both an in–depth analysis of fraud and the latest tools, techniques, and methods of fraud auditing and investigative accounting. Written by recognized experts in the field, Fraud Auditing and Forensic Accounting offers authoritative information on:

The detection of fraud committed by managers, employees, vendors, and customers within different accounting systems
Computer–related fraud and where it is most likely to occur
How to conduct a fraud investigation
The role of the auditor as expert witness
Documenting fraud, preparing evidence, and much more

Enriched by real–world case studies, important legal materials, chronologies of recent white–collar crimes, and a detailed bibliography, Fraud Auditing and Forensic Accounting is a resource no practicing professional will want to be without.

FRAUD AUDITING AND FORENSIC ACCOUNTING New Tools and Techniques Second Edition

Fraud, in the words of the authors, is no simple vice. Recent years have seen it grow both in size and complexity, to the point where some estimates place losses due to fraud at well over $100 billion a year. And, with the increasing complexity of financial structures and the intensity of business competition, fraud has become harder to detect and more tempting to commit.

Since much of the responsibility for detecting fraud has been assumed by the accounting profession, accountants need to learn how to recognize its signs and investigate it. Fraud Auditing and Forensic Accounting, Second Edition focuses on the investigation, detection, documentation, and prevention of accounting frauds, stock frauds, and employee theft and embezzlement. Written by recognized experts in the field of white–collar crime, this comprehensive book provides an incisive, in–depth analysis of how fraud occurs within an organization and explains the latest techniques for fighting it. The authors have brought together up–to–date material to show practicing professionals how 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

In addition, this timely, authoritative book presents new case studies, drawn from a wide variety of actual incidents, that demonstrate industry–tested methods for dealing with fraud.

Biographie de l'auteur :

G. JACK BOLOGNA, BBA, JD, CFE, is President of Computer Protection Systems, Inc., and Associate Professor of Management at Siena Heights College. Among his numerous publications are The Accountant′s Handbook of Fraud and Commercial Crime (Wiley), Forensic Accounting Handbook, and Handbook on Corporate Fraud. He is also editor of two newsletters: Forensic Accounting Review and Computer Security Digest. Mr. Bologna is a recipient of the Thomas J. Fitzgerald Award for significant contribution to the field of information security.

Robert J. Lindquist, BCOMM, CA, CFE, is CEO of Lindquist, Avey, Macdonald, Baskerville, Inc., a leading North American forensic and investigative accounting firm based in Washington, D.C. Previously, he was Partner and National Director of the forensic accounting services division of a "Big Six" accounting firm. In addition to writing and lecturing on forensic accounting, he has served as the Chairman of the National Association of Certified Fraud Examiners (1993).

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