FRAUD AUUDITING AND FORENSIC ACCOUNTINGPDF电子书下载

CHAPTER1 Fraud Definitions, Models, and Taxonomies 1

Introduction 1

Classic Fraud Research 6

Fraud Triangle 8

Scope of Fraud 12

Profile of Fraudsters 14

Who Is Victimized by Fraud Most Often? 18

Fraud Taxonomies 19

Evolution of a Typical Fraud 28

Chaptar2 Fundamentals of Fraud Audlting and Forensic Accounting 33

Introduction 33

Brief History of Fraud and the Antifraud Profession 35

Review of Technical Literature 40

Auditor's Mind-Set 42

What Is Forensic Accounting? 43

Steps in Fraud Investigation 52

What Is Fraud Auditing? 55

Antifraud Professional Organizations and Certifications 71

Summary 72

CHAPTER3 Auditor Liability for Dotecting Fraud 75

Introduction 75

Recent Developments in Auditor Liability 91

Summary 96

CHAPTER4 Fraud Schemes 99

Introduction 99

ACFE Fraud Tree 101

Financial Statement Schemes 108

Corruption Schemes 111

Asset Misappropriation Schemes 113

Summary 122

CHAPTER5 Red Flags and Fraud Detection 125

Introduction 125

Professional Standards 126

Common Red Flags 127

Common Detection Methods 129

Specific Red Flags and Detection Methods 131

Corruption Schemes 134

Asset Misappropriation Schemes 135

Fraud Detection Model 147

Summary 153

CHAPTER6 Fraud and CAATs 155

Introduction 155

Benefits of CAATs 156

Fraud and CAAT Issues 158

Need for Computer Tools 159

Sample Tools/CAATs 161

CAAT Methodology 164

Summary 173

CHAPTER7 Fraud Prevention and Control 175

Introduction 175

Perception of Detection 175

Classic Approaches 178

Prevention Environment 180

Prevention Measures 183

Accounting Cycles 187

Summary 190

CHAPTER8 Fraud Risk Assessment 191

Introduction 191

Risk Assessment Process and Documentation 196

Risk Management Checklists and Documentation 198

Special Cases 207

Summary 209

CHAPTER9 Fraud and the Accounting Information System 211

Introduction 211

Accounting Concepts 212

Expenditures Cycle (Purchases and Disbursements) 213

Bank Reconciliation 214

General Ledger 215

Cash Path 218

Segregation of Duties 218

Computerized Accounting Systems 218

Key Personnel 219

Computer Hardware 224

Computer Software 226

Media Storage 227

New Forms of Media 228

Paper and Microfilm 229

Audit Trail Concept 229

CHAPTER10 Computer-Related Fraud 231

Introduction 231

History and Evolution of Computer-Related Crimes 233

Computer-Related Fraud Theories and Principles 236

Characteristics of the Computer Environment 240

Information Security (InfoSec) 242

Profiling Internet Fraudsters 245

Summary 252

CHAPTER11 Forensic Accountant as an Expert Witness 255

Introduction 255

Role of a Forensic Accountant as a Witness in Court 255

Forensic Accountant as an Expert Witness 262

Qualification and Admissibility of Accounting Evidence 265

Expert's Role in the Litigation Team 267

Pretestimony Activities 267

Trial and Testimony 269

Summary 279

Appendix 11A 279

CHAPTER12 General Criteria and Standards for Evaluating an Expert'g Qualifications 283

Introduction 283

Credentials 283

Personal Qualities of the Expert 290

Sources for Locating Expert Witnesses 294

Distinguishing the Actual Area of Competence 296

Summary 297

CHAPTER13 Gatherlng Evldence 299

Introduction 299

Rules of Evidence 299

Hearsay Exceptions 303

Other Rules of Evidence 304

Index 315