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.
Table of Content
Introduction
Part I: Investigating Forensic Accounting 7
Chapter 1: Why the World Needs Forensic Accountants 9
Chapter 2: Steering Your Career toward Forensic Accounting 21
Chapter 3: Getting to Know the Most Common Fraud Schemes 33
Chapter 4: Forensic Accounting Minus the Fraud 51
Part II: The Anatomy of Occupational Fraud 67
Chapter 5: Cooked Books: Finding Financial Statement Fraud 69
Chapter 6: Investigating Inventory Fraud 83
Chapter 7: Examining Revenue Recognition Problems 93
Chapter 8: Studying Securities Fraud 107
Part III: It’s All in the Family: Fraud against Individuals 119
Chapter 9: Divorce with a Side of Fraud 121
Chapter 10: Protecting Estates, Trusts, and the Elderly 133
Chapter 11: Recognizing Real Estate Fraud 143
Part IV: Meeting Your Methods of Investigation 157
Chapter 12: Walking through the Investigation Process 159
Chapter 13: Tracing the Flow of Money 171
Chapter 14: Going to the Source: Obtaining Records 183
Chapter 15: Tapping into Electronic Evidence 199
Chapter 16: Who Wants to Know? Reporting on Your Findings 213
Chapter 17: Preparing for Trial: Business Litigation 227
Chapter 18: Organizing Evidence and Serving as an Expert Witness 243
Chapter 19: Peeking Inside Federal Government Fraud Cases 255
Part V: Preventing Occupational Fraud 271
Chapter 20: Helping Small Businesses Prevent Fraud 273
Chapter 21: Assisting Larger Businesses with Fraud Prevention 289
Chapter 22: Keeping Employees Honest (and Happy) 305
Chapter 23: Applying Technology to Fraud Prevention 315
Part VI: The Part of Tens 329
Chapter 24: Ten Entertaining Portrayals of Fraud 331
Chapter 25: Ten Fairly Common – and Unsuspected – Frauds 337
Chapter 26: Ten Truly Strange Fraud Stories 343
Index 353
About the author
Frimette Kass-Shraibman is Associate Professor of Accounting at Brooklyn College — CUNY.
Vijay S. Sampath is Managing Director in the Forensic and Litigation Consulting business segment of FTI Consulting, Inc.
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