Forensic Accounting and Fraud Examination
by Hopwood, William; Young, George Richard; Leiner, JayEdition: 2nd
Format: Hardcover
Pub. Date: 2011-04-08
Publisher(s): McGraw Hill
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Summary
Grounded firmly in real-world practice, Forensic Accounting provides the most comprehensive view of fraud investigation on the market. Where other books focus almost entirely on auditing and financial reporting, Hopwood includes a vast range of civil and criminal accounting fraud and related activities, from false business valuations and employer fraud to information security and counter-terrorism. The author team's experience in fraud investigation lends the book a real-world perspective unmatched by any other textbook.
Table of Contents
Part One: Introduction to Forensic Accounting and Fraud Examination
1. Introduction to Forensic Accounting and Fraud Examination
2. The Forensic Accounting Legal Environment
3. Fundamentals 1: Accounting Information Systems
4. Fundamentals 2: The Auditing Environment
Part Two: Fraud Examination Theory, Practice, and Methods
5. Fraud Prevention and Risk Management
6. Fraud Detection
7. The Fraud Investigation and Engagement Processes
8. The Evidence Collection Process
9. Fraud Examination Evidence I: Physical, Documentary, and Observational Evidence
10. Fraud Examination Evidence II: Interview and Interrogation Methods
11. Fraud Examination III: Forensic Science and Computer Forensics
12. The Fraud Report, Litigation, and the Recovery Process
Part Three: Occupational and Organizational Fraud
13. Employee, Vendor, and Other Frauds against the Organization
14. Financial Statement Fraud
15. Fraud and SOX Compliance
Part Four: Specialized Fraud Areas
16. Tax Fraud
17. Bankruptcy, Divorce, Identity Theft, and Loan and Insurance Fraud
18. Organized Crime, Counterterrorism, and Antimoney-Laundering
Part Five: Other Forensic Accounting Services
19. Business Valuation
20. Dispute Resolution Services
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