Forensic Accounting For Dummies
Höfundar: Frimette Kass-Shraibman, Vijay S. Sampath
2.990 kr.
Lýsing:
A practical, hands-on guide to forensic accounting Careers in forensic accounting are hot- US News & World Report recently designated forensic accounting as one of the eight most secure career tracks in America. , Forensic accountants work in most major accounting firms and demand for their services is growing with then increasing need for investigations of mergers and acquisitions, tax inquiries, and economic crime.
In addition, forensic accountants perform specialized audits, and assist in all kinds of civil litigation, and are often involved in terrorist investigations. Forensic Accounting For Dummies will track to a course and explain the concepts and methods of forensic accounting. Covers everything a forensic accountant may face, from investigations of mergers and acquisitions to tax inquiries to economic crime What to do if you find or suspect financial fraud in your own organization Determining what is fraud and how to investigate Whether you're a student pursuing a career in forensic accounting or just want to understand how to detect and deal with financial fraud, Forensic Accounting For Dummies has you covered.
Annað
- Höfundar: Frimette Kass-Shraibman, Vijay S. Sampath
- Útgáfa:1
- Útgáfudagur: 2011-01-11
- Hægt að prenta út 10 bls.
- Hægt að afrita 2 bls.
- Format:Page Fidelity
- ISBN 13: 9781118027226
- Print ISBN: 9780470889282
- ISBN 10: 1118027221
Efnisyfirlit
- Introduction
- About This Book
- Conventions Used in This Book
- What You’re Not to Read
- Foolish Assumptions
- How This Book Is Organized
- Part I: Investigating Forensic Accounting
- Part II: The Anatomy of Occupational Fraud
- Part III: It’s All in the Family: Fraud against Individuals
- Part IV: Meeting Your Methods of Investigation
- Part V: Preventing Occupational Fraud
- Part VI: The Part of Tens
- Icons Used in This Book
- Where to Go from Here
- Part I: Investigating Forensic Accounting
- Chapter 1: Why the World Needs Forensic Accountants
- Accounting versus Auditing: Defining Our Terms
- Working as an accountant
- Working as an auditor
- Adding “Forensic” to the Mix
- Taking accounting and auditing to the courtroom
- Getting special training and licenses — or not
- Creating the Need for Forensic Accountants: Fraud
- What is fraud, anyway?
- Who commits fraud, and who are the victims?
- Why does fraud occur?
- The incidence of fraud
- Identifying Potential Employers: Who Hires Forensic Accountants?
- Accounting versus Auditing: Defining Our Terms
- Chapter 2: Steering Your Career toward Forensic Accounting
- Setting Yourself Apart from the Accounting Pack
- Taking the right courses
- Getting certified: The CFE and other certifications
- Finding Work
- Considering public sector options
- Considering private sector options
- Internal auditors: Preventing fraud before it can occur
- Specializing in Finding Computer Crimes
- Setting Yourself Apart from the Accounting Pack
- Chapter 3: Getting to Know the Most Common Fraud Schemes
- Frauds Committed by Businesses
- Preying on vulnerable populations
- Picking investors’ pockets
- Doing business with bribes
- Laundering money
- Perpetrating construction fraud
- Dealing in subprime and predatory lending
- Taking advantage of employees
- Frauds Committed against Businesses
- Employee theft
- Vendor and customer fraud
- Insurance fraud
- Bilking the Government
- Tax fraud
- Contract fraud
- Medicare and Medicaid fraud
- Social Security fraud
- Introducing the Ponzi Scheme
- Frauds Committed by Businesses
- Chapter 4: Forensic Accounting Minus the Fraud
- Business Valuation: Estimating Value
- Standards of value
- Premise of value
- Valuation approaches
- Investigating Intellectual Property
- Estimating Environmental Damages
- Examining Auditor Malpractice Complaints
- Plaintiff strategies
- Defense strategies
- The forensic accountant’s role
- Calculating Business Interruption Costs for Insurance Purposes
- Tallying Construction-Related Damages
- Focusing on Avoidance Actions in Bankruptcy
- Fraudulent conveyance
- Preferential payments
- Dealing in Divorce
- Business Valuation: Estimating Value
- Chapter 1: Why the World Needs Forensic Accountants
- Chapter 5: Cooked Books: Finding Financial Statement Fraud
- Reviewing the Basics of Financial Statements
- The big three
- Who uses financial statements, and how?
- Studying What Prompts Financial Statement Fraud
- Spotting the Common Methods of Fraud
- Hidden liabilities
- Cookie jar reserves
- Off-balance sheet transactions
- Notes no one can comprehend
- Uncovering Financial Statement Fraud
- Comparative techniques
- Ratio analysis
- Beneish model
- Data mining
- Reviewing the Basics of Financial Statements
- Reviewing Inventory Basics
- Defining our terms
- Valuing inventory
- When is inventory an asset?
- The Motives and Means of Misrepresenting Inventory
- Pumping up the volume: Creating phony inventory
- Turning down the volume: Letting inventory walk away
- Preventing and Unearthing Inventory Fraud
- Observing inventory counts
- Limiting fraud with audit techniques
- Reviewing How to Account for Revenue
- Identifying Common Motives for Altering Revenue Statements
- Trying to evade taxes
- Knowing that every penny counts
- Making extra bucks
- Adhering to debt covenants
- Getting to Know Types of Revenue Fraud
- Fictitious sales
- Lapping
- Redating
- Side agreements
- Channel stuffing
- Bill and hold
- Multiple deliverables
- Round tripping
- Improperly keeping the books open
- Other revenue frauds
- Uncovering Revenue Recognition Problems
- Testing the cut-off dates
- Looking at related-party transactions
- Investigating and analyzing accounts receivable
- Falsifying Information in Financial Statements
- Lying to Auditors
- Cheating Investors
- Operating a boiler room
- Manipulating penny stocks
- Conducting insider trading
- Front running
- Day trading
- Abusing the short-selling process
- Offering the wrong investment advice
- Rapid-fire stock orders
- Churning stocks
- Preventing Your Clients from Becoming Victims
- Chapter 9: Divorce with a Side of Fraud
- Searching for Hidden Assets
- Locating assets given to family, friends, or holding companies
- Banking on foreign accounts
- Studying tax returns and other financial documents
- Requesting a Business Valuation
- Identifying Hidden Income
- Starting with basic research
- Taking a look at the new girlfriend (or boyfriend)
- Looking at business contracts
- Keeping the IRS at Bay
- Recognizing injured and innocent spouse issues
- Identifying common tax considerations
- Searching for Hidden Assets
- Becoming Prime Targets for Fraud
- Spotting Some Common Scams
- Preying on hearing loss over the telephone
- Reading the meter to gain home access
- Pressuring someone to buy life insurance
- Promoting high-yield investment schemes
- Cashing in a life insurance policy
- Getting Grandma to change her will
- Presenting a forged will or hiding the will
- Stealing Uncle Joe’s house
- Helping Homeowners Fight Fraud
- Stealing a home with a false deed
- Stealing a home through mortgage fraud
- Protecting your clients’ homes
- Focusing on Repair Schemes
- Shielding homeowners from unnecessary and improperly done repairs
- Mechanic’s lien: Knowing what it is and how to avoid it
- Keeping Commercial Leases Honest
- The square footage scheme
- The landlord as retail partner
- Boosting Banks’ Fraud Defenses
- Spotting phony mortgage applications
- Being wary of phony appraisals
- Chapter 12: Walking through the Investigation Process
- Figuring Out Whether to Fully Investigate
- Assembling an Investigative Team
- Planning the Investigation
- Finding your focus
- Going global
- Developing workplans
- Gathering and Reviewing Evidence
- Dealing with documents
- Conducting interviews
- Remedying the Outcome
- Chapter 13: Tracing the Flow of Money
- Identifying Potential Red Flags
- Analyzing financial statement basics
- Detecting earnings management
- Looking Closely at Bank and Other Records
- Reconciling bank statements routinely
- Studying 1099 forms
- Cruising through credit card statements
- Gathering Witness Testimony
- The angry girlfriend or boyfriend (or ex-husband or ex-wife)
- Neighbors
- Disgruntled employees
- Conducting a Lifestyle Analysis
- Identifying Potential Red Flags
- Chapter 14: Going to the Source: Obtaining Records
- Identifying Relationships and Assets: Background Investigations
- Figuring out relationships
- Focusing on assets
- Locating Corporate and Business Records Online
- Knowing the types of records available
- Feeling the love for databases
- Background Investigation Search Tips
- Follow a logical searching order
- Verify the information you already have
- If at first you don’t succeed . . .
- Peel back the layers
- Avoiding Investigative Pitfalls
- Double- and triple-sourcing your information
- Going to the source
- Using Internet searches (with caution)
- Staying legal
- Taking the Next Steps
- Identifying Relationships and Assets: Background Investigations
- Chapter 15: Tapping into Electronic Evidence
- Defining Electronically Stored Information (ESI)
- Structured ESI
- Unstructured ESI
- Preserving ESI with Legal Holds
- Working with backup tape systems and other archives
- Preparing for ESI collection
- Collecting Preserved ESI
- Getting more details with physical collections
- Working with logical collections
- Branching out to network collections
- Avoiding common mistakes when collecting e-mails
- Processing Data to Simplify Your Review
- Removing non-reviewable system files
- Tossing out duplicate files and e-mails
- Searching for keywords
- Using advanced language analytics
- Reviewing Documents, E-mails, and Other Data
- Performing Complex Data Analysis
- Identifying ESI on the Web
- Defining Electronically Stored Information (ESI)
- Chapter 16: Who Wants to Know? Reporting on Your Findings
- Determining Your Audience
- Organizing Your Work Papers
- Documenting Interviews
- Creating a Masterpiece
- Getting Familiar with Investigation Reports
- Crafting Expert Reports
- Following the Federal Rules of Evidence
- Facing a Daubert motion
- Following the report template
- Preparing Oral Reports with Care
- Crafting Advocacy Reports
- Rendering Decisions in Arbitrations
- Chapter 17: Preparing for Trial: Business Litigation
- Where Do Fraud Lawsuits Come From?
- U.S. Securities and Exchange Commission (SEC)
- Public Company Accounting Oversight Board (PCAOB)
- U.S. Department of Justice (DOJ)
- State attorneys general
- Whistleblowers/plaintiffs
- Other watchdogs
- Looking at the Litigation Process
- Pleadings
- Discovery
- Trial
- Outcome
- Appeal
- Knowing the Standards of Proof
- Getting the Forensic Accountant Involved in Litigation
- Serving as a litigation consultant
- Taking the stand as an expert witness
- Being appointed a trier of fact
- Providing a Variety of Services
- Assisting with discovery
- Managing documents and data
- Developing case strategy
- Gathering intelligence
- Calculating damages
- Taking Care of Business
- Getting paid
- Understanding the work product privilege
- Protecting your work papers
- Where Do Fraud Lawsuits Come From?
- Are You an Expert Witness or a Fact Witness?
- Knowing What Is Expected from an Expert
- Steering clear of failure
- Choosing your methodology carefully
- Aiming for success
- Presenting Your Credentials: Preparing Your CV
- Preparing Your Files
- Giving Live Testimony
- Getting the jury to listen
- Surviving cross-examination
- Knowing what to say, what not to say, and when to shut up
- Mastering your body language
- Preparing for an examination before trial (EBT)
- Dressing for court or a deposition
- Creating Visual Testimony
- Understanding Some Basics of Federal Law
- Proving the elements of a crime
- Realizing how federal financial crimes differ from others
- Fighting Fraud in the Government Sector: The Enforcers
- The U.S. Department of Justice
- The Internal Revenue Service
- Securities and Exchange Commission
- Federal Bureau of Investigation
- Using RICO Laws to Prosecute Fraud
- Walking through a Federal Criminal Case
- What to Do If a Government Agency Knocks on Your Door
- Chapter 20: Helping Small Businesses Prevent Fraud
- Refresher: Defining Internal Controls
- Scouting for Signs of Fraud in a Small Business
- Spotting inventory issues
- Keeping a close eye on cash
- Establishing Effective Internal Controls
- Segregating duties
- Handling hiring issues
- Knowing who has the keys
- Controlling who signs the checks
- Limiting access to electronic systems
- Taking Action after a Small Business Gets Ripped Off
- Weighing costs and benefits: To prosecute or not
- Determining the company’s weaknesses
- Conducting a Fraud Risk Assessment
- Meeting the key players
- Becoming familiar with corporate culture
- Knowing the nature of the industry
- Assessing and Strengthening Internal Controls
- Performing an internal control assessment
- Improving internal controls
- Taking Action after a Larger Business Gets Ripped Off
- Launching fraud investigations
- Conducting surprise audits
- Rotating jobs and requiring vacations
- Setting up an internal audit department
- Establishing a code of conduct
- Training employees
- Identifying Common Causes of Employee Theft
- “They owe it to me”
- “I’m just borrowing it”
- “I need it more than they do”
- Opportunity: Weak controls and the thrill of theft
- How Do Employees Steal?
- Setting the Right Tone from the Top
- Connecting management fraud and employee fraud
- Responding to employee fraud when it’s found
- Using the tone from the top to boost business
- Gauging Employee Satisfaction (Or Lack Thereof)
- Doing some informal testing
- Testing more formally for employee satisfaction
- Using psychological tools to turn things around
- What Is Information Security?
- Managing Information Risks
- Securing IT Resources and the Network
- Creating a strong IT department
- Making the case for passwords
- Encrypting data
- Setting up firewalls
- Guarding against spyware
- Avoiding viruses and worms
- Protecting a Company from Social Engineering
- Spotting and preventing social engineering
- Avoiding phishing attacks
- Identifying Common Electronic Scams
- Old-fashioned e-mail schemes
- Trojan horse e-mails
- Reacting smartly
- Putting Technology to Good Use
- Chapter 24: Ten Entertaining Portrayals of Fraud
- The Fly on the Wall
- The Big Shakedown
- The Sting
- Trading Places
- Wall Street
- Working Girl
- Quiz Show
- Fargo
- Telling Lies in America
- Enron: The Smartest Guys in the Room
- Chapter 25: Ten Fairly Common – and Unsuspected – Frauds
- Doctoring a Résumé
- Selling Art That Is Not Authentic
- Using Spreadsheets Fraudulently
- Selling Counterfeit Tickets
- Staging Accidents to Bilk Insurance Companies
- Inflating Tax Refunds
- Committing Credit/Debit Card Fraud
- Perpetrating Adoption Subsidy Schemes
- Creating Fake Bank Confirmations
- Carrying Out Commodity Fraud
- Chapter 26: Ten Truly Strange Fraud Stories
- The Paper Behind the Wallpaper
- Winning in Las Vegas . . . or Not
- It’s Curtains for the Thief
- Rolling the Car Downhill
- Scraps for Sale
- Cleanup in Aisle 3, Please!
- Let’s Count What’s in the Piggy Bank
- Baby, It’s Cold Outside!
- The Answer Is Blowing in the Wind
- “Grand” Theft
UM RAFBÆKUR Á HEIMKAUP.IS
Bókahillan þín er þitt svæði og þar eru bækurnar þínar geymdar. Þú kemst í bókahilluna þína hvar og hvenær sem er í tölvu eða snjalltæki. Einfalt og þægilegt!Rafbók til eignar
Rafbók til eignar þarf að hlaða niður á þau tæki sem þú vilt nota innan eins árs frá því bókin er keypt.
Þú kemst í bækurnar hvar sem er
Þú getur nálgast allar raf(skóla)bækurnar þínar á einu augabragði, hvar og hvenær sem er í bókahillunni þinni. Engin taska, enginn kyndill og ekkert vesen (hvað þá yfirvigt).
Auðvelt að fletta og leita
Þú getur flakkað milli síðna og kafla eins og þér hentar best og farið beint í ákveðna kafla úr efnisyfirlitinu. Í leitinni finnur þú orð, kafla eða síður í einum smelli.
Glósur og yfirstrikanir
Þú getur auðkennt textabrot með mismunandi litum og skrifað glósur að vild í rafbókina. Þú getur jafnvel séð glósur og yfirstrikanir hjá bekkjarsystkinum og kennara ef þeir leyfa það. Allt á einum stað.
Hvað viltu sjá? / Þú ræður hvernig síðan lítur út
Þú lagar síðuna að þínum þörfum. Stækkaðu eða minnkaðu myndir og texta með multi-level zoom til að sjá síðuna eins og þér hentar best í þínu námi.
Fleiri góðir kostir
- Þú getur prentað síður úr bókinni (innan þeirra marka sem útgefandinn setur)
- Möguleiki á tengingu við annað stafrænt og gagnvirkt efni, svo sem myndbönd eða spurningar úr efninu
- Auðvelt að afrita og líma efni/texta fyrir t.d. heimaverkefni eða ritgerðir
- Styður tækni sem hjálpar nemendum með sjón- eða heyrnarskerðingu
- Gerð : 208
- Höfundur : 10556
- Útgáfuár : 2011
- Leyfi : 379
