Fraud Auditing And Forensic Accounting, Fourth Edition 9780470564134pdf/txt下载_在线阅读全文

内容简介

Praise for the Fourth Edition of Fraud Auditing and ForensicAccounting
"Tommie and Aaron Singleton have made important updates to a book Ipersonally rely very heavily upon: Fraud Auditing and ForensicAccounting (FAFA). In the newest edition, they take difficulttopics and explain them in straightforward actionable language. Allmy students benefitted from reading the third edition of the FAFAto better understand the issues and area of fraud and forensicaccounting. With their singular focus on understandability andpracticality, this Fourth Edition of the book makes a veryimportant contribution for academics, researchers, practitioners,and students. Bravo!"—Dr. Timothy A. Pearson, Director, Division ofAccounting, West Virginia University, Executive Director, Institutefor Fraud Prevention

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

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作者简介

TOMMIE W. SINGLETON, CPA,CMA, CISA, CFF, CGEIT, and CITP, is Marshall IS Scholar andcoordinator of the Forensic Accounting Program at the University ofAlabama at Birmingham. His articles have appeared in such journalsas EDPACS, EDP Auditor Journal, White-Collar Crime Fighter, Journalof Corporate Accounting and Finance, and Information Systems Auditand Control journal. Tommie has presented this material to dozensof auditing firms, internal audit departments, and professionalorganizations as seminars and training. He is ascholar-in-residence for the regional public accounting firm Carr,Riggs Ingram with responsibilities related to fraud auditingand forensic accounting.AARON J. SINGLETON, CPA, CISA, has worked for five years at aglobal public accounting firm performing information technology,financial statement, and regulatory compliance audits. Aaron'sprior experience includes managing accounting and systems for aprivate wholesale company, and experience in systems development,installation, and support. Aaron has published articles related tofraud and forensics in journals including the Information SecurityJournal and the Journal of Corporate Accounting and Finance. Aaronearned his master's of accountancy from Bowling Green StateUniversity, and bachelor's degrees in accounting and managementfrom the University of Alabama at Birmingham.

<div class="productDe*ionWrapper">TOMMIE W. SINGLETON, CPA,
CMA, CISA, CFF, CGEIT, and CITP, is Marshall IS Scholar and
coordinator of the Forensic Accounting Program at the University of
Alabama at Birmingham. His articles have appeared in such journals
as EDPACS, EDP Auditor Journal, White-Collar Crime Fighter, Journal
of Corporate Accounting and Finance, and Information Systems Audit
and Control journal. Tommie has presented this material to dozens
of auditing firms, internal audit departments, and professional
organizations as seminars and training. He is a
scholar-in-residence for the regional public accounting firm Carr,
Riggs & Ingram with responsibilities related to fraud auditing
and forensic accounting.
AARON J. SINGLETON, CPA, CISA, has worked for five years at a
global public accounting firm performing information technology,
financial statement, and regulatory compliance audits. Aaron's
prior experience includes managing accounting and systems for a
private wholesale company, and experience in systems development,
installation, and support. Aaron has published articles related to
fraud and forensics in journals including the Information Security
Journal and the Journal of Corporate Accounting and Finance. Aaron
earned his master's of accountancy from Bowling Green State
University, and bachelor's degrees in accounting and management
from the University of Alabama at Birmingham.
</div>

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目　　录

Preface.
Acknowledgments.
Chapter 1 Background of Fraud Auditing and ForensicAccounting.
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.

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.
Chapter 13 Obtaining and Evaluating Non-Financial Evidence in
a Fraud Examination.
Introduction.
Interviews.
Body Language.
Deception Cues.
Eye Language.
Statement Analysis.
SCAN.
Summary.
Notes.
Chapter 14 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 15 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.
Appendix 15A: Transcript of Typical Court Testimony of Expert
Witness.
Notes.
Chapter 16 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.
Note.
Chapter 17 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.
Notes.
About the Authors.
Index.

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