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Informationen zum Autor Harry Cendrowski , a frequent speaker on forensic accounting and litigation, is author of NACVA training programs and many journal articles. He is President of Cendrowski Corporate Advisors that produces two newsletters on fraud: The Fraud Files and Corporate Governance Edition. James Martin is frequent contributor to Fraud Files and Corporate Governance Edition newsletters, and is author of journal articles and NACVA training programs on forensic accounting. Louis Petro, Ph.D ., has contributed to Wiley business publications and has authored books and written journal articles. He is a Professor at the University of Windsor and a CPA. Klappentext "The Handbook of Fraud Deterrence" encompasses the applicable professional standards and common applications for forensic accounting, fraud deterrence, and fraud investigation services. It is the first book that explains fraud deterrence through internal control improvement within the structure of forensic accounting procedures. Zusammenfassung The Handbook of Fraud Deterrence encompasses the applicable professional standards and common applications for forensic accounting! fraud deterrence! and fraud investigation services. It is the first book that explains fraud deterrence through internal control improvement within the structure of forensic accounting procedures. Inhaltsverzeichnis List of Exhibits. Preface. Acknowledgments. SECTION I. PROFESSIONAL ENVIRONMENT OF FRAUD DETERRENCE. 1 Fraud Deterrence as a Business Management Tool. Introduction. Motivations for Process Improvement and Monitoring. How the Mighty Have Fallen. Importance of Internal Controls in Dynamic External Environments. Environmental Change and Its Effect on the Fraud Triangle. Where Is Bedrock for Fraud Deterrence? Conclusion. 2 Definition of Fraud Deterrence. Overview. Deterrence Activities Will Affect Control Culture. 3 History of Fraud Deterrence. Introduction. Early Fraud Deterrence. Modern Fraud Deterrence. 4 The Role of Professional Standards. Introduction. PCAOB Standards. American Institute of Certified Public Accountants Auditing Standards. American Institute of Certified Public Accountants Accounting and Review Standards. Institute of Internal Auditors Standards. Association of Certified Fraud Examiners Standards. Certified Fraud Deterrence Analyst-National Association of Certified Valuation Analysts. 5 The Fraud Triangle. Overview. Elements. The Fraud Triangle and Financial Reporting Fraud. 6 Motivations of Fraud Deterrence and the Transition to Investigation. Introduction. Motivations for Deterrence Analysis. Transition to Investigation. Conclusion. 7 A Fraud Deterrence Professional's Overview of the Legal Process. Introduction and Objectives. Basics of Opinion Testimony and the Role of the Judiciary. Expert Qualification Standards : When Is a Witness an "Expert"? Admissibility versus Weight: When Is an Expert's Opinion and/or Testimony Admissible? Limitations on the Scope of Expert Opinion Testimony. Reports and Discovery Obligations. Conclusion. 8 Human Resources Concerns. Retaliation: The Newest Wave of Employment Litigation. An Ounce of Prevention: Background Checks and Employment Inquiries Under the Fair Credit Reporting Act. Checklist for Complying with the FCRA When Using a Third Party to Obtain "Consumer Reports." Conclusion. Appendix 8A. Selected Federal Whistleblower Statutes.
