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A guide to forensic accounting investigation / Thomas W. Golden, Steven L. Skalak, and Mona M. Clayton.

By: Golden, Thomas W.
Contributor(s): Skalak, Steven L | Clayton, Mona M.
Material type: TextTextPublisher: Hoboken, N.J. : J. Wiley, c2006Description: xxii, 554 p. : ill. ; 26 cm.ISBN: 0471469076 (cloth); 9780471469070.Subject(s): Fraud investigation -- Auditing | Forensic accounting -- AuditingAdditional physical formats: Online version:: Guide to forensic accounting investigation.DDC classification: 363.25/963 Other classification: 85.49 | 71.65
Contents:
1. Fraud : an introduction -- 2. The roles of the auditor and the forensic accounting investigator -- 3. Psychology of the fraudster -- 4. Financial reporting fraud and the capital markets -- 5. Auditor responsibilities and the law -- 6. Independence, objectivity, skepticism -- 7. Forensic investigators and financial audits : compare and contrast -- 8. Potential red flags and fraud detection techniques -- 9. Internal audit : the second line of defense -- 10. Financial statement fraud : revenue and receivables -- 11. Financial statement fraud : other schemes and misappropriations -- 12. When and why to call in forensic accounting investigators -- 13. Teaming with forensic accounting investigators -- 14. Potential missteps : considerations when fraud is suspected -- 15. Investigative techniques -- 16. Anonymous communications -- 17. Background investigations -- 18. The art of the interview -- 19. Analyzing financial statements -- 20. Data mining : computer-aided forensic accounting investigation techniques -- 21. Building a case : gathering and documenting evidence -- 22. Supporting a criminal prosecution -- 23. Report of investigation -- 24. Working with attorneys -- 25. Conducting global investigations -- 26. Money laundering -- 27. Other dimensions of forensic accounting -- 28. Looking forward : the future of forensic accounting investigation.
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Book University of Texas At Tyler
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HV8079 .F4 G65 2006 (Browse shelf) Available 0000001838770

Includes bibliographical references and index.

1. Fraud : an introduction -- 2. The roles of the auditor and the forensic accounting investigator -- 3. Psychology of the fraudster -- 4. Financial reporting fraud and the capital markets -- 5. Auditor responsibilities and the law -- 6. Independence, objectivity, skepticism -- 7. Forensic investigators and financial audits : compare and contrast -- 8. Potential red flags and fraud detection techniques -- 9. Internal audit : the second line of defense -- 10. Financial statement fraud : revenue and receivables -- 11. Financial statement fraud : other schemes and misappropriations -- 12. When and why to call in forensic accounting investigators -- 13. Teaming with forensic accounting investigators -- 14. Potential missteps : considerations when fraud is suspected -- 15. Investigative techniques -- 16. Anonymous communications -- 17. Background investigations -- 18. The art of the interview -- 19. Analyzing financial statements -- 20. Data mining : computer-aided forensic accounting investigation techniques -- 21. Building a case : gathering and documenting evidence -- 22. Supporting a criminal prosecution -- 23. Report of investigation -- 24. Working with attorneys -- 25. Conducting global investigations -- 26. Money laundering -- 27. Other dimensions of forensic accounting -- 28. Looking forward : the future of forensic accounting investigation.

Reviews provided by Syndetics

CHOICE Review

This volume is one of the most comprehensive works to date on the subject of forensic accounting investigation. It includes no less than 28 chapters, many written by collaborating experts, and edited by the book's main authors, forensic accountants affiliated with PricewaterhouseCoopers. Chapters cover the entire spectrum of fraud-related subjects. This volume has several potential uses. While it could easily serve as a graduate-level text used in conjunction with cases, it is comprehensive enough to also serve as a useful library reference work. Individual chapters are well documented, and many chapters include short, illustrative cases. Extensive index. Summing Up: Highly recommended. Graduate, research, and professional library collections. F. A. Marino Assumption College

Author notes provided by Syndetics

Thomas W. Golden, CPA, CFE. specializes in providing consulting and expert witness testimony in both civil and criminal matters with special expertise in forensic accounting, fraud investigation, and financial statement accounting.  He is a former Chairman of the Board of Regents for the Association of Certified Fraud Examiners and the current President of the Better Government Association, a citizen watchdog group in Chicago, IL.  Mr. Golden is an adjunct professor at DePaul University. <p> Steven L. Skalak, CPA, is the National Practice Leader for PwC Investigations & Forensic Services of PricewaterhouseCoopers LLP.  He has participated in a variety of corporate investigations relating to allegations that the Securities and Exchange Acts were violated, and of accounting or auditing improprieties.  Steve has represented Audit Committees, Directors, Officers, Auditors, and Companies in class action litigation with shareholders and SEC investigations.</p> <p> Mona M. Clayton, CPA, CFE, specializes in international fraud investigations with particular emphasis in Latin America where she has conducted investigations.  She has designed investigative practice aids providing for consistent methodologies to be incorporated across common scheme investigations. Ms Clayton is an adjunct professor at DePaul University.</p>

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