Produktbild: Fraud Auditing and Forensic Accounting

Fraud Auditing and Forensic Accounting

Aus der Reihe Wiley Corporate F&A

116,99 €

inkl. gesetzl. MwSt., Versandkostenfrei


Beschreibung

Produktdetails

Einband

Gebundene Ausgabe

Erscheinungsdatum

13.08.2010

Abbildungen

Tables: 0 B&W, 0 Color; Exhibits: 32 B&W, 0 Color

Verlag

John Wiley & Sons Inc

Seitenzahl

336

Maße (L/B/H)

23,5/15,7/2,2 cm

Gewicht

635 g

Auflage

4th edition

Sprache

Englisch

ISBN

978-0-470-56413-4

Beschreibung

Produktdetails

Einband

Gebundene Ausgabe

Erscheinungsdatum

13.08.2010

Abbildungen

Tables: 0 B&W, 0 Color; Exhibits: 32 B&W, 0 Color

Verlag

John Wiley & Sons Inc

Seitenzahl

336

Maße (L/B/H)

23,5/15,7/2,2 cm

Gewicht

635 g

Auflage

4th edition

Sprache

Englisch

ISBN

978-0-470-56413-4

Herstelleradresse

Libri GmbH
Europaallee 1
36244 Bad Hersfeld
DE

Email: gpsr@libri.de

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  • Produktbild: Fraud Auditing and Forensic Accounting
  • Preface.
     
    Acknowledgments.
     
    Chapter 1 Background of Fraud Auditing and Forensic Accounting.
     
    Introduction.
     
    Brief History of Fraud and the Anti-fraud Profession.
     
    The Fraud Cycle.
     
    Review of Technical Literature.
     
    Forensic Accountant and Audits.
     
    Forensic Accountants.
     
    Fraud Auditors.
     
    Keys to Effective Fraud Investigation.
     
    The Anti-fraud Professional's Career.
     
    Summary.
     
    Notes.
     
    Chapter 2 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.
     
    Evolution of a Typical Fraud.
     
    Summary.
     
    Notes.
     
    Chapter 3 Fraud Schemes.
     
    Introduction.
     
    ACFE Fraud Tree.
     
    Financial Statement Schemes.
     
    Corruption Schemes.
     
    Asset Misappropriation Schemes.
     
    Summary.
     
    Notes.
     
    Chapter 4 Red Flags.
     
    Introduction.
     
    Professional Standards.
     
    Common Red Flags.
     
    Specific Red Flags.
     
    Fraud Detection Model.
     
    Summary.
     
    Notes.
     
    Chapter 5 Fraud Risk Assessment.
     
    Introduction.
     
    Technical Literature and Risk Assessment.
     
    Risk Assessment Factors.
     
    Risk Assessment Best Practices.
     
    Risk Management Checklists and Documentation.
     
    Summary.
     
    Notes.
     
    Chapter 6 Fraud Prevention.
     
    Introduction.
     
    Prevention Environment.
     
    Perception of Detection.
     
    Classic Approaches.
     
    Other Prevention Measures.
     
    Accounting Cycles.
     
    Summary.
     
    Notes.
     
    Chapter 7 Fraud Detection.
     
    Introduction.
     
    Fraud Detection Axioms.
     
    Common Detection Methods.
     
    Specific Detection Methods
     
    Summary.
     
    Appendix 7A: Beneish's Ratios.
     
    Chapter 8 Fraud Response.
     
    Introduction.
     
    Fraud Policy.
     
    Fraud Response Team.
     
    Recovery.
     
    Summary.
     
    Appendix 8A: ACFE Sample Fraud Policy.
     
    Appendix 8B: Sample Fraud Policy Decision Matrix.
     
    Notes.
     
    Chapter 9 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 10 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 11 Gathering Evidence.
     
    Introduction.
     
    Rules of Evidence.
     
    Hearsay Exceptions.
     
    Other Rules of Evidence.
     
    Summary.
     
    Notes.
     
    Chapter 12 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.
    &