05904cam a2200709Mu 4500 ocn784881908 OCoLC 20171114105400.0 m o d cr |n|---||||| 120409s2011 xx ob 001 0 eng d 9781119200048 (electronic bk.) 1119200040 (electronic bk.) 9781118017715 1118017714 9781118017739 1118017730 9780470599075 AU@ 000052900388 AU@ 000053186821 AU@ 000058047220 DEBSZ 430995091 GBVCP 85656995X DEBBG BV043394431 (OCoLC)784881908 (OCoLC)872691898 (OCoLC)875001611 (OCoLC)962126351 CL0500000408 Safari Books Online EBLCP eng pn EBLCP OCLCQ YDXCP OCLCQ IEDUB OCLCO B24X7 OCLCF UMI OCLCQ OCLCO OCLCQ DEBSZ DG1 IDEBK OCLCQ DEBBG MAIN HV8079.F7G84 2011 363.25/963 Skalak, Steven L. A Guide to Forensic Accounting Investigation / [electronic resource] 2nd ed. Hoboken : John Wiley & Sons, 2011. 1 online resource (1269 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Prioritize the allegations. Includes bibliographical references and index. Cover; Series; Title Page; Copyright; Preface; Acknowledgments; Chapter 1: Fraud: An Introduction; FRAUD: WHAT IS IT?; FRAUD: PREVALENCE, IMPACT, AND FORM; FRAUD IN HISTORICAL PERSPECTIVE; TYPES OF FRAUD; ROOT CAUSES OF FRAUD; A HISTORICAL ACCOUNT OF THE AUDITOR'S ROLE; AUDITORS ARE NOT ALONE; DETERRENCE, AUDITING, AND INVESTIGATION; CONCEPTUAL OVERVIEW OF THE FRAUD DETERRENCE CYCLE; FIRST LOOK INSIDE THE FRAUD DETERRENCE CYCLE; AUDITING AND INVESTIGATION; Chapter 2: Psychology of the Fraudster; CALCULATING CRIMINALS; SITUATION-DEPENDENT CRIMINALS; POWER BROKERS. FRAUDSTERS DO NOT INTEND TO HARMKINDS OF RATIONALIZATION; AUDITORS' NEED TO UNDERSTAND THE MIND OF THE FRAUDSTER; CONCLUSION; Chapter 3: The Roles of the Auditor and the Forensic Accounting Investigator; THE PATROLMAN AND THE DETECTIVE; COMPLEXITY AND CHANGE; AUDITOR ROLES IN PERSPECTIVE; NOT ALL GOOD PEOPLE; EACH COMPANY IS UNIQUE; ROLE OF COMPANY CULTURE; ESTIMATES; CHOICES; WHAT AUDITORS DO; BEDROCK OF AN EFFECTIVE AUDIT; SPADE; AUDITING STANDARDS TAKE A RISK-BASED APPROACH TO FRAUD; MANAGEMENT OVERRIDE; REGULATORY REACTION TO FRAUD; FINANCIAL BENEFITS OF EFFECTIVE FRAUD MANAGEMENT. CONCLUSIONChapter 4: Auditor Responsibilities and the Law; APPENDIX: SUMMARY OF PCAOB MATTERS INVOLVING DETECTION OF FRAUD; Chapter 5: When and Why to Call in Forensic Accounting Investigators; TODAY'S AUDITORS ARE NOT FORENSIC ACCOUNTING INVESTIGATORS; AUDITORS ARE NOT AUTHENTICATORS; AUDITORS HAVE LIMITED EXPOSURE TO FRAUD; AUDITORS ARE NOT GUARANTORS; HISTORICALLY, AUDITS MAY HAVE BEEN PREDICTABLE; POTENTIAL TRIGGER POINTS OF FRAUD; RELIANCE ON OTHERS; CONCLUSION; Chapter 6: Internal Audit: The Second Line of Defense; WHAT DO INTERNAL AUDITORS DO?; INTERNAL AUDIT SCOPE OF SERVICES. THE HANDOFF TO FORENSIC ACCOUNTING INVESTIGATORS AND LEGAL COUNSELPERCEPTION PROBLEM; COMPLEX CORPORATE FRAUD AND THE INTERNAL AUDIT; WORLDCOM AND THE THORNBURGH REPORT; CASE STUDIES: THE INTERNAL AUDITOR ADDRESSES FRAUD; A TRAGIC CIRCUMSTANCE; REPORTING RELATIONSHIPS: A KEY TO EMPOWERING FRAUD DETECTION; TOMORROW'S INTERNAL AUDITOR, TOMORROW'S MANAGEMENT AND BOARD; Chapter 7: Teaming with Forensic Accounting Investigators; FORENSIC ACCOUNTING INVESTIGATORS' COOPERATION WITH INTERNAL AUDITORS; FORENSIC ACCOUNTING INVESTIGATORS' COOPERATION WITH EXTERNAL AUDITORS. OBJECTIVES OF ALL INTERESTED PARTIESHOW SHOULD THE INVESTIGATION OBJECTIVES BE DEFINED?; WHO SHOULD DIRECT THE INVESTIGATION AND WHY?; READY WHEN NEEDED; WHERE TO FIND SKILLED FORENSIC ACCOUNTING INVESTIGATORS; Chapter 8: Anonymous Communications; TYPICAL CHARACTERISTICS OF ANONYMOUS TIPS; FEDERAL STATUTES RELATED TO ANONYMOUS REPORTING AND WHISTLE-BLOWER PROTECTIONS; RECEIPT OF AN ANONYMOUS COMMUNICATION; INITIAL UNDERSTANDING OF ALLEGATIONS; DETERMINE WHETHER ANY ALLEGATION REQUIRES IMMEDIATE REMEDIAL ACTION; DEVELOPMENT AND IMPLEMENTATION OF THE INVESTIGATIVE STRATEGY; DISCLOSURE DECISIONS. Recent catastrophic business failures have caused some to rethink the value of the audit, with many demanding that auditors take more responsibility for fraud detection. This book provides forensic accounting specialists & mdash;experts in uncovering fraud & mdash;with new coverage on the latest PCAOB Auditing Standards, the Foreign Corrupt Practices Act, and on options fraud, as well as on fraud in China and its implications. Auditors are equipped with the necessary practical aids, case examples, and skills for identifying situations that call for extended fraud detection procedures. Print version record. Forensic accounting. Fraud investigation. Forensic investigation Auditing. Fraud investigation Auditing. Social Science. Forensic accounting. fast (OCoLC)fst00931949 Fraud investigation. fast (OCoLC)fst00933803 Electronic books. Golden, Thomas W. Clayton, Mona M. Pill, Jessica S. Print version: Skalak, Steven L. A Guide to Forensic Accounting Investigation. Hoboken : John Wiley & Sons, ©2011 9780470599075 http://onlinelibrary.wiley.com/book/10.1002/9781119200048 Wiley Online Library ddc BK 205791 205791