Accounting Forensics: A Practical Guide: Basic Terms & Concepts For Business and Criminal Justice - Couverture rigide

O'Connor, Thomas

Couverture rigide

ISBN 10 : 8189617974 ISBN 13 : 9788189617974

Editeur : Indo American Books, 2011

Synopsis

Chapter 1
The Nature & Extent of Financial Crime

The Definitional Debates

White Collar Crime defined

Common Typologies

The Measurement Problem Data difficult to come by The Guesswork of Cost Estimates

Profile of the Financial Criminal Typical Profile

Uncertainty about Sociological and Psychological Motives

Chapter 2
Legal Elements of Financial Crime Basic Legal Concepts

The Prima Facia Standard Mens Rea & Actus Reus

Selected Financial Crimes within the United State Code (§§ 18, 26, 15, 31) Review of Statutes, concepts and terms, Conspiracy law, and the Bank Securities Act (BSA)

Title 18 Crimes and Criminal Procedure

Title 26 Internal Revenue

Title 15 Commerce and Trade

Title 31 Money & Finance

Recent Legislation Sarbanes-Oxford Act (SOX) of 2002

Additional Laws Obstruction of Justice

Societal Responses to Financial Crime

Chapter 3
Perpetrators, Lifestyles and Motivations of Financial Criminals Pre-incident Indicators

Psychological Autopsy

Solvability Factors

Crime Reconstruction & Court-defensible Terminology

Levels of Certainty & Levels of Proof Profiling White Collar Criminals Weisburd, Cressey, Albrecht, and Wells

Occupational Criminals Low-level Occupational Crime; Theft, Fraud, and Error The Ditton and Mars studies Kleptomania, Embezzlement, Vendor Fraud

Corporate Criminals Speculations of Motive

Engagement Planning Materiality

Chapter 4
Accounting Systems and Fraud Detection Accounting defined

Overview of Bookkeeping Basic Methods Methods of Recording Transactions

Overview of Accounting The Ledger The Business Cycle Understanding the Accounting Department

Overview of Financial Statements Net Worth Statements Balance Sheets Income Statements Cash Flow Statements

Fraud Detection using Financial Statements IRS ``Red Flags``

Chapter 5
Fraud Auditing and Forensic Accounting Auditing defined

Issues in Audit Reporting Reasonable Assurance Internal vs. External Auditors

A Matter of Opinion The Five Different Types of Audit Opinions

Audit Documentation, Audit Trials and Evidence The Emerging Disciplines of Fraud Auditing & Forensic Accounting

Chapter 6
Investigative Methods in Forensic Accounting Legal Counsel

Suspicion and Probable Cause Red Flags of Employee Behavior Red Flags of Organizational Behavior

Narrowing Down the Suspect

Gathering the Evidence

Diligence in your Investigation Best Practices Types of Evidence, their sources, and those competent to present it Fallout from an Investigation

Chapter 7
Detecting Theft, Embezzlement, Counterfeiting and Money Laundering Amateur vs. the Professional

Chapter 8
Detecting Fraud, Business and Corporate Crimes

Business and Corporate Crime

Securities Fraud

Consumer Fraud

Chapter 9
The Role of Computers in Forensic Accounting Insider, Outsider, and Contractor Forensic Accounting Software

Chapter 10
The Forensic Investigator as an Expert Witness Forensic Accounting and its Unique Skill-Set Common Hiring Scenarios Relevancy Standards: Federal Rules of Evidence, Frye, Daubert, etc. Hybrid Standards; North Carolina

The Reliability Factors of Daubert A Case Study in Fraud and the Expert Witness Williamson v. Haynes Best Western of Alexandria Internet Resources

Print Bibliography

Index

A propos du livre

À propos de l?auteur

Dr. Thomas OConnor(Tom) is a comparative criminologist known for his expertise in theoretical aspects (etiology, jurisprudence, ethics) of his discipline as well as applied areas (forensics, profiling, investigation, intelligence, terrorism & security). His main interests involve critical issues in terrorism and homeland security where gaps exist in scientific knowledge. He teaches and manages the undergraduate program in criminal justice/homeland security at Austin Peay State University where he also directs the Institute for Global Security Studies. He holds a Ph.D. from Indiana University of Pennsylvania, a masters from the University of Illinois, and a bachelors from Knox College. He is the author of the textbook Bringing Terrorists to Justice and articles in Contemporary Criminal Justice, Journal of Security Administration, and the Journal of Justice and International Studies. He provides extensive information about a wide range of topics in the form of lecture notes at his well-known website called MegaLinks in Criminal Justice.
Dr. Robyn Hulsart, Associate Professor of Professional Studies at Austin Peay State University, is an accountant by trade but specializes in the classroom disciplines of ethics, fraud and forensic accounting. She holds an Ed.D. from the University of Nebraska, a Master of Accounting from Florida Atlantic University and a bachelors from Austin Peay State University. She has several pedagogical articles published on the topic of academic integrity as well as manuscripts examining the relationship between fraud and the economy.

Détails de l'édition

• Éditeur: Indo American Books
• Date d'édition: 2011
• Langue: anglais
• ISBN 10: 8189617974
• ISBN 13: 9788189617974
• Reliure: Relié
• Nombre de pages: 148
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible