Efnisyfirlit

• Cover
• Title page
• Copyright
• Preface
• Acknowledgments
• CHAPTER ONE: Background of Fraud Auditing and Forensic Accounting
  • INTRODUCTION
  • BRIEF HISTORY OF FRAUD AND THE ANTIFRAUD PROFESSION
  • THE FRAUD CYCLE
  • REVIEW OF TECHNICAL LITERATURE
  • FORENSIC ACCOUNTANT AND AUDITS
  • FORENSIC ACCOUNTANTS
  • FRAUD AUDITORS
  • KEYS TO EFFECTIVE FRAUD INVESTIGATION
  • THE ANTIFRAUD PROFESSIONAL’S CAREER
  • SUMMARY
  • NOTES
• CHAPTER TWO: Fraud Principles
  • INTRODUCTION
  • DEFINITION: WHAT IS FRAUD?
  • SYNONYMS: FRAUD, THEFT, AND EMBEZZLEMENT
  • CLASSIC FRAUD RESEARCH
  • FRAUD TRIANGLE
  • SCOPE OF FRAUD
  • PROFILE OF FRAUDSTERS
  • WHO IS VICTIMIZED BY FRAUD MOST OFTEN?
  • FRAUD TAXONOMIES
  • FRAUD TREE
  • EVOLUTION OF A TYPICAL FRAUD
  • SUMMARY
  • NOTES
• CHAPTER THREE: Fraud Schemes
  • INTRODUCTION
  • ACFE FRAUD TREE
  • FINANCIAL STATEMENT SCHEMES
  • CORRUPTION SCHEMES
  • ASSET MISAPPROPRIATION SCHEMES
  • SUMMARY
  • NOTES
• CHAPTER FOUR: Red Flags
  • INTRODUCTION
  • PROFESSIONAL STANDARDS
  • COMMON RED FLAGS
  • SPECIFIC RED FLAGS
  • FRAUD DETECTION MODEL
  • SUMMARY
  • NOTES
• CHAPTER FIVE: Fraud Risk Assessment
  • INTRODUCTION
  • TECHNICAL LITERATURE AND RISK ASSESSMENT
  • RISK ASSESSMENT FACTORS
  • RISK ASSESSMENT BEST PRACTICES
  • RISK MANAGEMENT CHECKLISTS AND DOCUMENTATION
  • SUMMARY
  • NOTES
• CHAPTER SIX: Fraud Prevention
  • INTRODUCTION
  • PREVENTION ENVIRONMENT
  • PERCEPTION OF DETECTION
  • CLASSIC APPROACHES
  • OTHER PREVENTION MEASURES
  • ACCOUNTING CYCLES
  • SUMMARY
  • NOTES
• CHAPTER SEVEN: Fraud Detection
  • INTRODUCTION
  • FRAUD DETECTION AXIOMS
  • COMMON DETECTION METHODS
  • SPECIFIC DETECTION METHODS
  • SUMMARY
  • APPENDIX 7A: BENEISH’S RATIOS
• CHAPTER EIGHT: Fraud Response
  • INTRODUCTION
  • FRAUD POLICY
  • FRAUD RESPONSE TEAM
  • RECOVERY
  • SUMMARY
  • NOTES
  • APPENDIX 8A: ACFE SAMPLE FRAUD POLICY
  • APPENDIX 8B: SAMPLE FRAUD POLICY DECISION MATRIX
• CHAPTER NINE: Computer Crime
  • INTRODUCTION
  • HISTORY AND EVOLUTION OF COMPUTER CRIMES
  • COMPUTER CRIME THEORIES AND CATEGORIZATIONS
  • CHARACTERISTICS OF THE COMPUTER ENVIRONMENT
  • INFORMATION SECURITY (INFOSEC)
  • PROFILING INTERNET FRAUDSTERS
  • SUMMARY
  • NOTES
• CHAPTER TEN: Fraud and the Accounting Information System
  • INTRODUCTION
  • ACCOUNTING CONCEPTS
  • SEGREGATION OF DUTIES
  • ACCOUNTING INFORMATION SYSTEMS
  • KEY PERSONNEL
  • COMPUTER HARDWARE
  • COMPUTER SOFTWARE
  • NEW FORMS OF MEDIA
  • AUDIT TRAIL CONCEPT
  • SUMMARY
• CHAPTER ELEVEN: Gathering Evidence
  • INTRODUCTION
  • RULES OF EVIDENCE
  • HEARSAY EXCEPTIONS
  • OTHER RULES OF EVIDENCE
  • SUMMARY
  • NOTES
• CHAPTER TWELVE: Cyber Forensics
  • INTRODUCTION
  • EXPECTATION OF PRIVACY
  • TYPES OF INVESTIGATIONS
  • SOURCES OF DIGITAL DATA
  • TYPES OF CYBER DATA
  • CYBER FORENSICS INVESTIGATION PROCESS
  • VARIETY OF SPECIALISTS IN CYBER FORENSICS
  • SUMMARY
  • NOTES
• CHAPTER THIRTEEN: Obtaining and Evaluating Nonfinancial Evidence in a Fraud Examination
  • INTRODUCTION
  • INTERVIEWS
  • BODY LANGUAGE
  • DECEPTION CUES
  • EYE LANGUAGE
  • STATEMENT ANALYSIS
  • SCAN
  • SUMMARY
  • NOTES
• CHAPTER FOURTEEN: General Criteria and Standards for Establishing an Expert Witness’s Qualifications
  • INTRODUCTION
  • CREDENTIALS
  • PERSONAL QUALITIES OF THE EXPERT
  • SOURCES FOR LOCATING EXPERT WITNESSES
  • DISTINGUISHING THE ACTUAL AREA OF COMPETENCE
  • SUMMARY
  • NOTES
• CHAPTER FIFTEEN: The Legal Role and Qualifications of an Expert Witness
  • INTRODUCTION
  • ROLE OF A FORENSIC ACCOUNTANT AS A WITNESS IN COURT
  • LEGAL QUALIFICATIONS FOR A FORENSIC ACCOUNTANT AS AN EXPERT WITNESS
  • QUALIFICATION AND ADMISSIBILITY OF ACCOUNTING EVIDENCE
  • EXPERT’S ROLE IN THE LITIGATION TEAM
  • PRETESTIMONY ACTIVITIES
  • SUMMARY
  • NOTES
  • APPENDIX 15A: TRANSCRIPT OF TYPICAL COURT TESTIMONY OF EXPERT WITNESS
• CHAPTER SIXTEEN: Effective Tactics and Procedures for the Expert Witness in Court
  • INTRODUCTION
  • EFFECTIVE PROFILE
  • BEING A CREDIBLE EXPERT WITNESS
  • EXPERT’S ROLE IN THE LITIGATION TEAM
  • PRETESTIMONY ACTIVITIES
  • TRIAL AND TESTIMONY
  • SURVIVAL TECHNIQUES
  • SUMMARY
  • NOTES
• CHAPTER SEVENTEEN: Fraud and the Public Accounting Profession
  • INTRODUCTION
  • HISTORY OF FRAUD AND THE AUDITOR: A SUMMARY
  • FRAUD AND THE AUDITOR’S LIABILITY
  • FRAUD AND THE AUDITOR’S RESPONSIBILITY
  • FRAUD AND THE AUDITOR’S ROLE
  • SUMMARY
  • NOTE
• About the Authors
• Index
• End User License Agreement

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