Forensic Fraud

Forensic Fraud
Author: Brent E. Turvey
Publsiher: Academic Press
Total Pages: 296
Release: 2013-03-18
ISBN 10: 0124080588
ISBN 13: 9780124080584
Language: EN, FR, DE, ES & NL

Forensic Fraud Book Review:

Forensic Fraud is the culmination of 12 years of research by author Brent E. Turvey. A practicing forensic scientist since 1996, Turvey has rendered this first of its kind study into the widespread problem of forensic fraud in the United States. It defines the nature and scope of the problem, the cultural attitudes and beliefs of those involved, and establishes clear systemic contributors. Backed up by scrupulous research and hard data, community reforms are proposed and discussed in light of the recently published National Academy of Sciences report on forensic science. An adaptation of Dr. Turvey’s doctoral dissertation, this volume relentlessly cites chapter and verse in support of its conclusions that law enforcement cultural and scientific values are incompatible, and that the problem of forensic fraud is systemic in nature. It begins with an overview of forensic fraud as a sub-type of occupational fraud, it explores the extent of fraud in both law enforcement and scientific employment settings, it establishes and then contrasts the core values of law enforcement and scientific cultures and then it provides a comprehensive review of the scientific literature regarding forensic fraud. The final chapters present data from Dr. Turvey’s original research into more than 100 fraudulent examiners between 2000 and 2010, consideration of significant findings, and a review of proposed reforms to the forensic science community based on what was learned. It closes with a chapter on the numerous crime lab scandals, and closures that occurred between 2010 and 2012 – an update on the deteriorating state of the forensic science community in the United States subsequent to data collection efforts in the present research. Forensic Fraud is intended for use as a professional reference manual by those working in the criminal system who encounter the phenomenon and want to understand its context and origins. It is intended to help forensic scientist and their supervisors to recognize, manage and expel it; to provide policy makers with the necessary understaffing for acknowledging and mitigating it; and to provide agents of the courts with the knowledge, and confidence, to adjudicate it. It is also useful for those at the university level seeking a strong secondary text for courses on forensic science, law and evidence, or miscarriages of justice. First of its kind overview of the cultural instigators of forensic fraud First of its kind research into the nature and impact of forensic fraud, with data (2000-2010) First of its kind typology of forensic fraud, for use in future case examination in research Numerous profiles of forensic fraudsters Review of major crime lab scandals between 2010 and 2012

Fraud Auditing and Forensic Accounting

Fraud Auditing and Forensic Accounting
Author: Tommie W. Singleton,Aaron J. Singleton
Publsiher: John Wiley & Sons
Total Pages: 336
Release: 2010-07-23
ISBN 10: 047087791X
ISBN 13: 9780470877913
Language: EN, FR, DE, ES & NL

Fraud Auditing and Forensic Accounting Book Review:

FRAUD AUDITING AND FORENSIC ACCOUNTING With the responsibility of detecting and preventing fraud falling heavily on the accounting profession, every accountant needs to recognize fraud and learn the tools and strategies necessary to catch it in time. Providing valuable information to those responsible for dealing with prevention and discovery of financial deception, Fraud Auditing and Forensic Accounting, Fourth Edition helps accountants develop an investigative eye toward both internal and external fraud and provides tips for coping with fraud when it is found to have occurred. Completely updated and revised, the new edition presents: Brand-new chapters devoted to fraud response as well as to the physiological aspects of the fraudster A closer look at how forensic accountants get their job done More about Computer-Assisted Audit Tools (CAATs) and digital forensics Technological aspects of fraud auditing and forensic accounting Extended discussion on fraud schemes Case studies demonstrating industry-tested methods for dealing with fraud, all drawn from a wide variety of actual incidents Inside this book, you will find step-by-step keys to fraud investigation and the most current methods for dealing with financial fraud within your organization. Written by recognized experts in the field of white-collar crime, this Fourth Edition provides you, whether you are a beginning forensic accountant or an experienced investigator, with industry-tested methods for detecting, investigating, and preventing financial schemes.

Forensic Accounting and Fraud Investigation for Non Experts

Forensic Accounting and Fraud Investigation for Non Experts
Author: Howard Silverstone,Michael Sheetz
Publsiher: John Wiley & Sons
Total Pages: 304
Release: 2011-01-19
ISBN 10: 9780470495346
ISBN 13: 0470495340
Language: EN, FR, DE, ES & NL

Forensic Accounting and Fraud Investigation for Non Experts Book Review:

A must-have reference for every business professional, Forensic Accounting and Fraud Investigation for Non-Experts, Second Edition is a necessary tool for those interested in understanding how financial fraud occurs and what to do when you find or suspect it within your organization. With comprehensive coverage, it provides insightful advice on where an organization is most susceptible to fraud.

Forensic Accounting

Forensic Accounting
Author: William T. Thornhill
Publsiher: Irwin Professional Pub
Total Pages: 221
Release: 1995
ISBN 10:
ISBN 13: UOM:35128001630340
Language: EN, FR, DE, ES & NL

Forensic Accounting Book Review:

Escalating levels of "white-collar" crime in all branches of business, government, and society call for a new breed of investigator--one who is well-versed in auditing, appraisal, and internal evaluation. Forensic Accounting is the first detailed guide to pursuing a career in this burgeoning field.

Forensic Fraud

Forensic Fraud
Author: Brent E. Turvey
Publsiher: Academic Press
Total Pages: 296
Release: 2013-03-18
ISBN 10: 0124080588
ISBN 13: 9780124080584
Language: EN, FR, DE, ES & NL

Forensic Fraud Book Review:

Forensic Fraud is the culmination of 12 years of research by author Brent E. Turvey. A practicing forensic scientist since 1996, Turvey has rendered this first of its kind study into the widespread problem of forensic fraud in the United States. It defines the nature and scope of the problem, the cultural attitudes and beliefs of those involved, and establishes clear systemic contributors. Backed up by scrupulous research and hard data, community reforms are proposed and discussed in light of the recently published National Academy of Sciences report on forensic science. An adaptation of Dr. Turvey’s doctoral dissertation, this volume relentlessly cites chapter and verse in support of its conclusions that law enforcement cultural and scientific values are incompatible, and that the problem of forensic fraud is systemic in nature. It begins with an overview of forensic fraud as a sub-type of occupational fraud, it explores the extent of fraud in both law enforcement and scientific employment settings, it establishes and then contrasts the core values of law enforcement and scientific cultures and then it provides a comprehensive review of the scientific literature regarding forensic fraud. The final chapters present data from Dr. Turvey’s original research into more than 100 fraudulent examiners between 2000 and 2010, consideration of significant findings, and a review of proposed reforms to the forensic science community based on what was learned. It closes with a chapter on the numerous crime lab scandals, and closures that occurred between 2010 and 2012 – an update on the deteriorating state of the forensic science community in the United States subsequent to data collection efforts in the present research. Forensic Fraud is intended for use as a professional reference manual by those working in the criminal system who encounter the phenomenon and want to understand its context and origins. It is intended to help forensic scientist and their supervisors to recognize, manage and expel it; to provide policy makers with the necessary understaffing for acknowledging and mitigating it; and to provide agents of the courts with the knowledge, and confidence, to adjudicate it. It is also useful for those at the university level seeking a strong secondary text for courses on forensic science, law and evidence, or miscarriages of justice. First of its kind overview of the cultural instigators of forensic fraud First of its kind research into the nature and impact of forensic fraud, with data (2000-2010) First of its kind typology of forensic fraud, for use in future case examination in research Numerous profiles of forensic fraudsters Review of major crime lab scandals between 2010 and 2012

Forensic Accounting and Fraud Examination

Forensic Accounting and Fraud Examination
Author: William S. Hopwood,Jay J. Leiner,George R. Young
Publsiher: Unknown
Total Pages: 656
Release: 2011-01-01
ISBN 10: 9780071289320
ISBN 13: 0071289321
Language: EN, FR, DE, ES & NL

Forensic Accounting and Fraud Examination Book Review:

Grounded firmly in real-world practice, Forensic Accounting, 2nd Edition, provides the most comprehensive view of fraud investigation on the market. Where other books focus almost entirely on auditing and financial reporting, Hopwood includes a vast range of civil and criminal accounting fraud and related activities, from false business valuations and employer fraud to information security and counter-terrorism. The author team's experience in fraud investigation lends the book a real-world perspective unmatched by any other textbook.

Forensic Accounting and Fraud Examination

Forensic Accounting and Fraud Examination
Author: Mary-Jo Kranacher,Richard Riley,Joseph T. Wells
Publsiher: John Wiley & Sons
Total Pages: 542
Release: 2010-06-08
ISBN 10: 047043774X
ISBN 13: 9780470437742
Language: EN, FR, DE, ES & NL

Forensic Accounting and Fraud Examination Book Review:

Forensic Accounting provides comprehensive coverage of fraud detection and deterrence and includes the broader educational material of the forensic accounting field with all the necessary accompaniments. The text follows the model curriculum for education in fraud and forensic funded by the U.S. national Institute of Justice and developed by a Technical Working Group of experts in the field. The text serves as a comprehensive and authoritative resource for teaching forensic accounting concepts and procedures that is also and appropriate and pedagogically ready for class room use. This easy to read, comprehensive textbook includes case study examples to clearly explain technical concepts and bring the material to life.

A Guide to Forensic Accounting Investigation

A Guide to Forensic Accounting Investigation
Author: Steven L. Skalak,Thomas W. Golden,Mona M. Clayton,Jessica S. Pill
Publsiher: John Wiley & Sons
Total Pages: 648
Release: 2015-12-28
ISBN 10: 1118017714
ISBN 13: 9781118017715
Language: EN, FR, DE, ES & NL

A Guide to Forensic Accounting Investigation Book Review:

Recent catastrophic business failures have caused some to rethinkthe value of the audit, with many demanding that auditors take moreresponsibility for fraud detection. This book provides forensicaccounting specialists?experts in uncovering fraud?with newcoverage on the latest PCAOB Auditing Standards, the ForeignCorrupt Practices Act, options fraud, as well as fraud in China andits implications. Auditors are equipped with the necessarypractical aids, case examples, and skills for identifyingsituations that call for extended fraud detection procedures.

Benford s Law

Benford s Law
Author: Alex Ely Kossovsky
Publsiher: World Scientific
Total Pages: 672
Release: 2014-08-21
ISBN 10: 9814583707
ISBN 13: 9789814583701
Language: EN, FR, DE, ES & NL

Benford s Law Book Review:

Contrary to common intuition that all digits should occur randomly with equal chances in real data, empirical examinations consistently show that not all digits are created equal, but rather that low digits such as {1, 2, 3} occur much more frequently than high digits such as {7, 8, 9} in almost all data types, such as those relating to geology, chemistry, astronomy, physics, and engineering, as well as in accounting, financial, econometrics, and demographics data sets. This intriguing digital phenomenon is known as Benford's Law. This book gives a comprehensive and in-depth account of all the theoretical aspects, results, causes and explanations of Benford's Law, with a strong emphasis on the connection to real-life data and the physical manifestation of the law. In addition to such a bird's eye view of the digital phenomenon, the conceptual distinctions between digits, numbers, and quantities are explored; leading to the key finding that the phenomenon is actually quantitative in nature; originating from the fact that in extreme generality, nature creates many small quantities but very few big quantities, corroborating the motto "small is beautiful", and that therefore all this is applicable just as well to data written in the ancient Roman, Mayan, Egyptian, and other digit-less civilizations. Fraudsters are typically not aware of this digital pattern and tend to invent numbers with approximately equal digital frequencies. The digital analyst can easily check reported data for compliance with this digital law, enabling the detection of tax evasion, Ponzi schemes, and other financial scams. The forensic fraud detection section in this book is written in a very concise and reader-friendly style; gathering all known methods and standards in the accounting and auditing industry; summarizing and fusing them into a singular coherent whole; and can be understood without deep knowledge in statistical theory or advanced mathematics. In addition, a digital algorithm is presented, enabling the auditor to detect fraud even when the sophisticated cheater is aware of the law and invents numbers accordingly. The algorithm employs a subtle inner digital pattern within the Benford's pattern itself. This newly discovered pattern is deemed to be nearly universal, being even more prevalent than the Benford phenomenon, as it is found in all random data sets, Benford as well as non-Benford types. Contents:Benford's LawForensic Digital AnalysisFraud DetectionData Compliance TestsConceptual and Mathematical FoundationsBenford's Law in the Physical SciencesTopics in Benford's LawThe Law of Relative Quantities Readership: Professionals, researchers and serious students of financial and data analysis, forensic accounting, fraud investigation, auditing, mathematics and probability and statistics. Key Features:The book is a concise account of practical applications of the phenomenon of fraud detection and it corrects several errors committed in the field where mistaken applications are usedThe perceptive reader interested in knowing about the use of this digital law in fraud detection, would be able to learn about it with a minimal amount of effort and time, without searching through literally hundreds of various small articles on the topicThe book provides numerous new theoretical points-of-view of the phenomenon, new methods for testing data for compliance, and fuses many different aspects of the law into a singular explanationKeywords:Benford's Law;Digits;Quantities;Relative Quantities;Numbers;Fraud;Fraud Detection;Data;Data Analysis;Forensic Analysis;Pattern;Physics;Chemistry;Geology;Astronomy

Law of Fraud and the Forensic Investigator

Law of Fraud and the Forensic Investigator
Author: Davidd Debenham
Publsiher: Unknown
Total Pages: 329
Release: 2014
ISBN 10: 9780779864188
ISBN 13: 0779864182
Language: EN, FR, DE, ES & NL

Law of Fraud and the Forensic Investigator Book Review:

Forensic Accounting and Fraud Examination

Forensic Accounting and Fraud Examination
Author: Mary-Jo Kranacher,Richard Riley
Publsiher: John Wiley & Sons
Total Pages: 624
Release: 2019-05-14
ISBN 10: 1119494338
ISBN 13: 9781119494331
Language: EN, FR, DE, ES & NL

Forensic Accounting and Fraud Examination Book Review:

Forensic Accounting and Fraud Examination introduces students and professionals to the world of fraud detection and deterrence, providing a solid foundation in core concepts and methods for both public and private sector environments. Aligned with the National Institute of Justice (NIJ) model curriculum, this text provides comprehensive and up-to-date coverage of asset misappropriation, corruption, fraud, and other topics a practicing forensic accountant encounters on a daily basis. A focus on real-world practicality employs current examples and engaging case studies to reinforce comprehension, while in-depth discussions clarify technical concepts in an easily relatable style. End of chapter material and integrated IDEA and Tableau software cases introduces students to the powerful, user-friendly tools accounting professionals use to maximize auditing and analytic capabilities, detect fraud, and comply with documentation requirements, and coverage of current methods and best practices provides immediate relevancy to real-world scenarios. Amidst increased demand for forensic accounting skills, even for entry-level accountants, this text equips students with the knowledge and skills they need to successfully engage in the field.

Benford s Law

Benford s Law
Author: Mark Nigrini
Publsiher: John Wiley & Sons
Total Pages: 330
Release: 2012-04-24
ISBN 10: 1118152859
ISBN 13: 9781118152850
Language: EN, FR, DE, ES & NL

Benford s Law Book Review:

A powerful new tool for all forensic accountants, or anyone who analyzes data that may have been altered Benford's Law gives the expected patterns of the digits in the numbers in tabulated data such as town and city populations or Madoff's fictitious portfolio returns. Those digits, in unaltered data, will not occur in equal proportions; there is a large bias towards the lower digits, so much so that nearly one-half of all numbers are expected to start with the digits 1 or 2. These patterns were originally discovered by physicist Frank Benford in the early 1930s, and have since been found to apply to all tabulated data. Mark J. Nigrini has been a pioneer in applying Benford's Law to auditing and forensic accounting, even before his groundbreaking 1999 Journal of Accountancy article introducing this useful tool to the accounting world. In Benford's Law, Nigrini shows the widespread applicability of Benford's Law and its practical uses to detect fraud, errors, and other anomalies. Explores primary, associated, and advanced tests, all described with data sets that include corporate payments data and election data Includes ten fraud detection studies, including vendor fraud, payroll fraud, due diligence when purchasing a business, and tax evasion Covers financial statement fraud, with data from Enron, AIG, and companies that were the target of hedge fund short sales Looks at how to detect Ponzi schemes, including data on Madoff, Waxenberg, and more Examines many other applications, from the Clinton tax returns and the charitable gifts of Lehman Brothers to tax evasion and number invention Benford's Law has 250 figures and uses 50 interesting authentic and fraudulent real-world data sets to explain both theory and practice, and concludes with an agenda and directions for future research. The companion website adds additional information and resources.

Forensic Accounting and Fraud Investigation for Non Experts

Forensic Accounting and Fraud Investigation for Non Experts
Author: Stephen Pedneault,Frank Rudewicz,Howard Silverstone,Michael Sheetz
Publsiher: John Wiley & Sons
Total Pages: 336
Release: 2012-02-23
ISBN 10: 1118234804
ISBN 13: 9781118234808
Language: EN, FR, DE, ES & NL

Forensic Accounting and Fraud Investigation for Non Experts Book Review:

Fully revised, the proven primer on forensic accounting with all-new cases A must-have reference for every business professional, Forensic Accounting and Fraud Investigation for Non-Experts, Third Edition is a necessary tool for those interested in understanding how financial fraud occurs and what to do when you find or suspect it within your organization. With comprehensive coverage, it provides insightful advice on where an organization is most susceptible to fraud. Updated with new cases and new material on technology tools in forensic accounting Covers the core accounting, investigative, and legal aspects of forensic accounting for professionals new to the field Covers investigative and legal issues along with accounting schemes Written by a team of recognized experts in the field of forensic accounting, Forensic Accounting and Fraud Investigation for Non-Experts, Third Edition is essential reading for accountants and investigators requiring the most up-to-date methods in dealing with financial fraud within their organizations.

Forensic Accounting and Financial Statement Fraud Volume II

Forensic Accounting and Financial Statement Fraud  Volume II
Author: Zabihollah Rezaee
Publsiher: Business Expert Press
Total Pages: 180
Release: 2019-04-03
ISBN 10: 1949991083
ISBN 13: 9781949991086
Language: EN, FR, DE, ES & NL

Forensic Accounting and Financial Statement Fraud Volume II Book Review:

Forensic accounting is gaining considerable attention as a rewarding and exciting field of accounting. Forensic accountants perform both fraud and non-fraud services. The American Institute of Certified Public Accountants (AICPA) released its proposed new standards for its members who perform investigation and litigation forensic accounting services in December 2018. This second volume addresses fraud and non-fraud forensic accounting practice and performance. The author discusses forensic accounting roles and processes; forensic accounting techniques roles and responsibilities of corporate gatekeepers, including forensic accountants in creating a corporate culture of integrity and competency in preventing and discovering financial statement fraud. Also presented are challenges and opportunities in forensic accounting, and emerging issues in fraud investigation.

Fraud Auditing and Forensic Accounting

Fraud Auditing and Forensic Accounting
Author: G. Jack Bologna,Jack Bologna,Robert J. Lindquist
Publsiher: Unknown
Total Pages: 240
Release: 1987-10-02
ISBN 10:
ISBN 13: UOM:35128000939254
Language: EN, FR, DE, ES & NL

Fraud Auditing and Forensic Accounting Book Review:

Details the investigation, detection, documentation, and prevention of accounting frauds, stock frauds, and employee theft and embezzlement. The authors, noted authorities in the field, deliver an incisive, in-depth treatment that merges an analysis of the organizational environment with the requisite auditing and investigative tools. Tells how to detect and deter fraud in books of account; the characteristics of organizations in which fraud is likely to occur; accounting, audit, and investigative techniques; and methods for documenting fraud and preparing evidence. A final section demonstrates how the theories, rules and procedures discussed can be applied in a variety of real-world cases.

Fraud Auditing Using CAATT

Fraud Auditing Using CAATT
Author: Shaun Aghili
Publsiher: CRC Press
Total Pages: 214
Release: 2019-04-15
ISBN 10: 0429629664
ISBN 13: 9780429629662
Language: EN, FR, DE, ES & NL

Fraud Auditing Using CAATT Book Review:

This book discusses various common occupational and organizational fraud schemes, based on the Association of Certified Fraud Examiners (ACFE) fraud tree and assist fraud examiners and auditors in correctly choosing the appropriate audit tests to uncover such various fraud schemes. The book also includes information about audit test red flags to watch out for, a list of recommended controls to help prevent future fraud related incidents, as well as step-by-step demonstrations of a number of common audit tests using IDEA® as a CAATT tool.

Forensic Accounting For Dummies

Forensic Accounting For Dummies
Author: Frimette Kass-Shraibman,Vijay S. Sampath
Publsiher: John Wiley & Sons
Total Pages: 384
Release: 2011-02-08
ISBN 10: 0470889284
ISBN 13: 9780470889282
Language: EN, FR, DE, ES & NL

Forensic Accounting For Dummies Book Review:

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.

False Allegations

False Allegations
Author: Brent E. Turvey,John O. Savino,John J. Baeza
Publsiher: Elsevier
Total Pages: 329
Release: 2017-06
ISBN 10: 0128013605
ISBN 13: 9780128013601
Language: EN, FR, DE, ES & NL

False Allegations Book Review:

False Allegations

Essentials of Forensic Accounting and Fraud Management

Essentials of Forensic Accounting and Fraud Management
Author: Joseph Ugwulali
Publsiher: First Edition Design Pub.
Total Pages: 329
Release: 2019-11-01
ISBN 10: 1506908683
ISBN 13: 9781506908687
Language: EN, FR, DE, ES & NL

Essentials of Forensic Accounting and Fraud Management Book Review:

The purpose of this introductory text on forensic accounting and fraud management is to give the reader a brief but basic understanding of the concepts and practice of the subject. The book will be particularly helpful to students of Universities and Polytechnics who are taking the course for the first time, as well as professionals such as lawyers, accountants, economists, academics and businessmen. Keywords: Forensic, Forensic Accounting, Fraud, Fraud management, Forensic Evidence, Fraud Solutions, Fraud triangle, Fraud Prevention, Fraud Detection, Financial crime.

Fraud Risk Assessment

Fraud Risk Assessment
Author: Tommie W. Singleton,Aaron J. Singleton
Publsiher: John Wiley and Sons
Total Pages: 334
Release: 2011-04-12
ISBN 10: 1118021789
ISBN 13: 9781118021781
Language: EN, FR, DE, ES & NL

Fraud Risk Assessment Book Review:

Praise for the Fourth Edition of Fraud Auditing and Forensic Accounting "Tommie and Aaron Singleton have made important updates to a book I personally rely very heavily upon: Fraud Auditing and Forensic Accounting (FAFA). In the newest edition, they take difficult topics and explain them in straightforward actionable language. All my students benefitted from reading the third edition of the FAFA to better understand the issues and area of fraud and forensic accounting. With their singular focus on understandability and practicality, this Fourth Edition of the book makes a very important contribution for academics, researchers, practitioners, and students. Bravo!"—Dr. Timothy A. Pearson, Director, Division of Accounting, West Virginia University, Executive Director, Institute for Fraud Prevention "Finally someone has written a book that combines fraud examination and forensic accounting. The authors have clearly explained both in their earlier edition and now they have enhanced the first with additional materials. The order in which the material is presented is easy to grasp and logically follows the 'typical' fraud examination from the awareness that something is wrong to the court case. The explanatory materials presented aid this effort by being both well placed within the book and relevant to the narrative." —Dr. Douglas E. Ziegenfuss, Chair and Professor, Department of Accounting, Old Dominion University "Fraud Auditing and Forensic Accounting is a masterful compilation of the concepts found in this field. The organization of the text with the incorporation of actual cases, facts, and figures provides a logical and comprehensive basis for learning the intricacies of fraud examination and forensic accounting. The authors successfully blend the necessary basics with advanced principles in a manner that makes the book an outstanding resource for students and professionals alike."—Ralph Q. Summerford, President of Forensic/Strategic Solutions, PC