Forensic Accounting and Fraud Examination (Paperback, 2)

Note to Students xv

Preface xvi

About the Authors xviii

Section I Introduction to Fraud Examination and Financial Forensics

Chapter 1 Core Foundation Related to Fraud Examination and Financial Forensics 2

Chapter 2 Careers in Fraud Examination and Financial Forensics 35

Section II Criminology, Ethics, and The Legal, Regulatory, and Professional Environments

Chapter 3 Who Commits Fraud and Why: Criminology and Ethics 58

Chapter 4 Complex Frauds and Financial Crimes 86

Chapter 5 Cybercrime: Computer and Internet Fraud 111

Chapter 6 Legal, Regulatory, and Professional Environment 137

Section III Detection and Investigative Tools and Techniques

Chapter 7 Fraud Detection: Red Flags and Targeted Risk Assessment 174

Chapter 8 Detection and Investigations 202

Chapter 9 Effective Interviewing and Interrogation 233

Chapter 10 Using Information Technology for Fraud Examination and Financial Forensics 264

Section IV Fraud Schemes

Chapter 11 Cash Receipt Schemes and Other Asset Misappropriations 294

Chapter 12 Cash Disbursement Schemes 325

Chapter 13 Corruption and The Human Factor 384

Chapter 14 Financial Statement Fraud 408

Section V Financial Litigation Advisory Services and Remediation

Chapter 15 Consulting, Litigation Support, and Expert Witnesses: Damages, Valuations, and Other Engagements 448

Chapter 16 Remediation and Litigation Advisory Services 488