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• 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