PI
Magazine Bookstore is
proud to offer investigators A
Guide to Forensic Accounting Investigation. Today's
demanding marketplace expects auditors to take responsibility
for fraud detection, and this expectation is buoyed by such
legislation as the Sarbanes-Oxley Act and the Auditing Standard
(SAS99), which requires increased performance on the part
of the auditor to find material financial statement fraud.
Written by three of the best forensic accountants and auditors,
Thomas W. Golden, Steven L. Skalak, and Mona M. Clayton, The
Auditor's Guide to Forensic Accounting Investigation explores
exactly what assurances auditors should provide and suggests
alternatives to giving the capital markets more of what they
are requiring-greater assurances that the financial statements
they rely upon for investment decisions are free of material
error, including fraud. It reveals the surprising complexity
of fraud deterrence, detection, and investigation, and offers
a step-by-step approach to understanding that complexity.
From basic techniques to intricate tests and technologies, The
Auditor's Guide to Forensic Accounting Investigation is a rich,
multifaceted, and fascinating answer to the need for wiser, savvier,
better-trained financial statement and internal auditors who
are thoroughly familiar with fraud detection techniques and the
intricate, demanding work of forensic accounting specialists.
Read a PDF Chapter Excerpt
Contents Include:
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 Investigations 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.
Index.
About the Authors:
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.
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.
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.
Hardcover
576 pages
6" x 9"
| People
who bought this book also bought: |
 |
|
|
|
|
|
|
|
|
|
|
|
