Guide to Forensic Accounting Investigation

Informationen zum Autor Thomas W. Golden, CPA, CFE (Chicago, IL), Partner, PricewaterhouseCooper LLP 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. Steven L. Skalak, CPA, (Chicago, IL) 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. Mona M. Clayton, CPA, CFE, (Chicago, IL), Partner for Pwc 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. Jessica S. Pill, Partner, PricewaterhouseCooper LLP. Klappentext 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--experts in uncovering fraud--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. Zusammenfassung 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. Inhaltsverzeichnis Preface xxi Acknowledgments xxiii Chapter 1 Fraud: An Introduction 1 Chapter 2 Psychology of the Fraudster 25 Chapter 3 The Roles of the Auditor and the Forensic Accounting Investigator 37 Chapter 4 Auditor Responsibilities and the Law 63 Chapter 5 When and Why to Call in Forensic Accounting Investigators 79 Chapter 6 Internal Audit: The Second Line of Defense 95 Chapter 7 Teaming with Forensic Accounting Investigators 115 Chapter 8 Anonymous Communications 133 Chapter 9 Personal Privacy and Public Disclosure 151 Chapter 10 Building a Case: Gathering and Documenting Evidence 175 Chapter 11 Independence, Objectivity, Skepticism 191 Chapter 12 Potential Missteps: Considerations When Fraud is Suspected 213 Chapter 13 Potential Red Flags and Fraud Detection Techniques 231 Chapter 14 Investigative Techniques 271 Chapter 15 Corporate Intelligence 293 Chapter 16 The Art of the Interview 317 Chapter 17 Data Mining 333 Chapter 18 Report of Investigation 363 Chapter 19 Supporting a Criminal Prosecution 389 Chapter 20 Working with Attorneys 399 Chapter 21 Financial Reporting Fraud and the Capital Markets 417 Chapter 22 Financial Statement Fraud: Revenue and Receivables 433 Chapter 23 Financial Statement Fraud: Other Schemes and Misappropriations 467 Chapter 24 Ponzi Schemes 495 Chapter 25 Money Laundering 511 Chapter 26 Foreign Corrupt Practices Act 527 Chapter 27 Construction Projects 547 Chapter 28 Contra...

List of contents

Preface.
 
Acknowledgements.
 
Chapter 1 Fraud: An Introduction.
 
Chapter 2 Psychology of the Fraudster.
 
Chapter 3 The Roles of the Auditor and the Forensic Accounting Investigator.
 
Chapter 4 Auditor Responsibilities and the Law.
 
Chapter 5 When and Why to Call in Forensic Accounting Investigators.
 
Chapter 6 Internal Audit: The Second Line of Defense.
 
Chapter 7 Teaming with Forensic Accounting Investigators.
 
Chapter 8 Anonymous Communications.
 
Chapter 9 Personal Privacy and Public Disclosure.
 
Chapter 10 Building a Case: Gathering and Documenting Evidence.
 
Chapter 11 Independence, Objectivity, Skepticism.
 
Chapter 12 Potential Missteps: Considerations When Fraud Is Suspected.
 
Chapter 13 Potential Red Flags and Fraud Detection Techniques.
 
Chapter 14 Investigative Techniques.
 
Chapter 15 Corporate Intelligence.
 
Chapter 16 The Art of the Interview.
 
Chapter 17 Data Mining: Analysis of Structured and Unstructured Information.
 
Chapter 18 Report of Investigation.
 
Chapter 19 Supporting a Criminal Prosecution.
 
Chapter 20 Working with Attorneys.
 
Chapter 21 Financial Reporting Fraud and the Capital Markets.
 
Chapter 22 Financial Statement Fraud: Revenue and Receivables.
 
Chapter 23 Financial Statement Fraud: Other Schemes and Misappropriations.
 
Chapter 24 Ponzi Schemes.
 
Chapter 25 Money Laundering.
 
Chapter 26 Foreign Corrupt Practices Act.
 
Chapter 27 Construction Projects.
 
Chapter 28 Contract Compliance.
 
Chapter 29 Other Dimensions of Forensic Accounting.
 
Chapter 30 Corporate Remediation.
 
Index.

About the author

Thomas W. Golden, CPA, CFE (Chicago, IL), Partner, PricewaterhouseCooper LLP 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.
Steven L. Skalak, CPA, (Chicago, IL) 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.
Mona M. Clayton, CPA, CFE, (Chicago, IL), Partner for Pwc 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.
Jessica S. Pill, Partner, PricewaterhouseCooper LLP.

Product details

• Authors: Clayton, Mona M Clayton, Mona M. Clayton, Clayton Mona M., Golden, Thomas Golden, Thomas W Golden, Thomas W. Golden, Thomas W. Skalak Golden, Tw Golden, GOLDEN THOMAS W SKALAK STEVEN, Golden Thomas W., Pill, Jessica S. Pill, Pill Jessica S., Steven Skalak, Steven L Skalak, Steven L. Skalak, Steven L. Golden Skalak, Skalak Steven L.
• Publisher: Wiley, John and Sons Ltd
• Languages: English
• Product format: Hardback
• Released: 20.05.2011
• EAN: 9780470599075
• ISBN: 978-0-470-59907-5
• No. of pages: 656
• Subjects: Social sciences, law, business > Business > Business administration; Rechnungswesen, Revision, Accounting, Auditing, Revision (Wirtsch.)