The Handbook of Forensic Accounting司法会计学手册pdf/txt下载_在线阅读全文

内容简介

The Handbook of Fraud Deterrence encompasses the applicable professional standards and common applications for forensic accounting, fraud deterrence, and fraud investigation services. It is the first book that explains fraud deterrence through internal control improvement within the structure of forensic accounting procedures.

作者简介

Harry Cendrowski, a frequent speaker on forensic accounting and litigation, is author of NACVA training programs and many journal articles. He is President of Cendrowski Corporate Advisors that produces two newsletters on fraud: The Fraud Files and Corpo

目　　录

List of Exhibits
Preface
Acknowledgments
SECTION I PROFESSIONAL ENVIRONMENT OF FRAUD DETERRENCE
　1 Fraud Deterrence as a Business Management Tool
　　Introduction
　　Motivations for Process Improvement and Monitoring
　　How the Mighty Have Fallen
　　Importance of Internal Controls in Dynamic External Environments
　　Environmental Change and Its Effect on the Fraud Triangle
　　Where Is Bedrock for Fraud Deterrence?
　　Conclusion
　2 Definition of Fraud Deterrence
　　Overview

List of Exhibits Preface Acknowledgments SECTION I PROFESSIONAL ENVIRONMENT OF FRAUD DETERRENCE 　1 Fraud Deterrence as a Business Management Tool 　　Introduction 　　Motivations for Process Improvement and Monitoring 　　How the Mighty Have Fallen 　　Importance of Internal Controls in Dynamic External Environments 　　Environmental Change and Its Effect on the Fraud Triangle 　　Where Is Bedrock for Fraud Deterrence? 　　Conclusion 　2 Definition of Fraud Deterrence 　　Overview 　　Deterrence Activities Will Affect Control Culture 　3 History of Fraud Deterrence 　　Introduction 　　Early Fraud Deterrence 　　Modern Fraud Deterrence 　4 The Role of Professional Standards 　　Introduction 　　PCAOB Standards 　　American Institute of Certified Public Accountants Auditing Standards 　　American Institute of Certified Public Accountants Accounting and Review Standards 　　Institute of Internal Auditors Standards 　　Association of Certified Fraud Examiners Standards 　　Certified Fraud Deterrence Analyst—National Association of 　　Certified Valuation Analysts 　5 The Fraud Triangle 　　Overview 　　Elements 　　The Fraud Triangle and Financial Reporting Fraud 　6 Motivations of Fraud Deterrence and the Transition to Investigation 　　Introduction 　　Motivations for Deterrence Analysis 　　Transition to Investigation 　　Conclusion 　7 A Fraud Deterrence Professional’s Overview of the Legal Process 　　Introduction and Objectives 　　Basics of Opinion Testimony and the Role of the Judiciary 　　Expert Qualification Standards : When Is a Witness an “Expert”? 　　Admissibility versus Weight: When Is an Expert’s Opinion and/or Testimony Admissible? 　　Limitations on the Scope of Expert Opinion Testimony 　　Reports and Discovery Obligations 　　Conclusion 　8 Human Resources Concerns 　　Retaliation: The Newest Wave of Employment Litigation 　　An Ounce of Prevention: Background Checks and Employment Inquiries 　　Under the Fair Credit Reporting Act 　　Checklist for Complying with the FCRA When 　　Using a Third Party to Obtain “Consumer Reports." 　　Conclusion 　　Appendix 8A Selected Federal Whistleblower Statutes 　 Appendix 8B The U.SEqual Employment Opportunity Commission 　Appendix 8C Disclosure to Applicant Regarding Consumer Reports 　 Appendix 8D Disclosure to Employee Regarding Consumer Reports 　Appendix 8E Sample Notice of Intent to Obtain an Investigative Consumer Report 　 Appendix 8F Fair Credit Reporting Act 　Appendix 8G Sample Disclosure of Nature and Scope of Investigative Consumer Report 　　Appendix 8H Sample Pre-Adverse Action Notice 　Appendix 8I Sample Adverse Action Notice 　 Appendix 8J Applicant 　Appendix 8K Current Employee SECTION II TOOLS OF FRAUD DETERRENCE 　9 Internal Control and Fraud Deterrence: The COSO Integrated Framework 　　Background 　　Control Environment 　　Information and Communication 　　Risk Assessment 　　Control Procedures 　　Monitoring 　10 Recent Corporate Governance Reforms Enacted to Deter Financial Fraud 　　The Sarbanes-Oxley Act of 2002 and Related Rules and Regulations 　　Introduction 　　Board of Directors 　　Audit Committee 　　Management 　　Internal Auditors 　　Enforcement 　　Protections for Directors and Officers 　　Conclusion 　11 Generation-X Technologies and Information Assurance 　　Overview 　　Do We Need a Paradigm Shift in Systems Assurance and Auditing? 　　Generation X Enterprise Technologies: State of the Art 　　Information Systems Integration: A Challenge 　　Assured Information Emanates from Assured Systems 　　Information Assurance: A Function of Strategic Importance 　　Various Information Assurance and Control Measures 　　British Standards: BS7799 and BS 7799-2:2002 　　System Security Engineering Capability Maturity Model: SSE-CMM 　　Conclusion 　12 The Impact of Communications Infrastructure on Fraud Detection and Deterrence 　　Introduction 　　Fraud and Technology 　　Communication Security Solutions 　　Correlation 　13 Process and Information Validation 　Part I: Interview and Interrogation Process 　　Difference between Interview and Interrogation 　　Preparation and Room Setting 　　Interviewer/Interrogator Demeanor 　　Detecting Deception 　　Conducting the Interview 　　Interrogation 　　Structured Approach to the Interview and Interrogation of a Suspect in a Fraud Investigation 　　Conclusion 　Part II: Forensic Document and Handwriting Examination 　　What Is a “Document”? 　　Forgery 　　Red Flags of Document Examination 　　Caution 　　Red Flags of Handwriting Identification 　　Suggested Reading 　14 Data Analysis and Monitoring: How Effective Data Analysis Can 　　Identify Fraud Risk Indicators and Promote Business Intelligence 　　Introduction 　　Data Basics 　　Information Systems 　　Generating Business Intelligence 　　What to Look for in Data Analysis Technology 　　Putting It All Together 15 Reporting 　　Introduction 　　Function of Fraud Deterrence Reports 　　Reporting on Internal Control 　　Reporting in an Investigation 　　Importance of Documentation 　　Conclusion SECTION III APPLICATIONS OF FRAUD DETERRENCE 　16 Deterring Fraudulent Financial Reporting and Asset Misappropriation 　　Introduction 　　Organizational (Corporate) Culture 　　Organizational (Corporate) Governance 　　Internal Controls for Deterrence 　　Deterrence Monitoring 　17 Fraud and the Bankruptcy Code 　　Introduction 　　Bankruptcy Refuge for Fraudulent Actors 　　Bankruptcy Fraud 　　Fraudulent Transfer Statutes 　　Intentionally Fraudulent Transfers 　　Constructively Fraudulent Transfers 　　Application of Fraudulent Transfer Laws 　　Remedies for the Recovery of Fraudulent Transfers 　　Corporate Actors/Individual Liability 　　Conclusion 　　Appendix 17A Uniform Fraudulent Conveyance Act and Uniform Fraudulent Transfer Act Appendix 17B Uniform Fraudulent Conveyance Act 　　Appendix 17C Uniform Fraudulent Transfer Act 　　Appendix 17D 18 U.S.C§§ 152–157 　 Appendix 17E 11 U.S.C§ 548Fraudulent Transfers and Obligations Appendix 17F 11 U.S.C§ 522 Exemptions Appendix 17G 11 U.S.C§ 101(31)Definitions 　18 Discovering and Preventing Fraud in Business Formation and Dissolution 　　Introduction 　　Fundamental Assessments 　　Factors Affecting Whether the Fraud Will Succeed 　　Informational Rights and Fraud 　　Approval Rights and Governance 　　Additional Drafting Solutions 　　Minimizing the Occurrence of Fraud 　　Discovery of Fraud 　　Remedies 　19 Identity Theft and Privacy Protection 　　Introduction 　　Definition 　　Development of an Epidemic 　　The Outbreak and Law Enforcement 　　Protecting Personal Information 　　Detect Unauthorized Use 　　Defend and Regain Your Identity 　　Bulk Data Breaches 　　The Online Frontier of Phishing and Spoofing 　　Impact on Fraud Deterrence 　20 Intellectual Property 　　Introduction 　　How to Tell When Your Company Has Intellectual Property 　　Basic Reasons for Protecting 　　Routine Protection 　　Policing Intellectual Property Rights 　　Possible Recoveries through Litigation 　　Conclusion 　21 Fraud Deterrence in the U.SPrivate Equity Finance System 　　Introduction 　　U.SPrivate Equity System and Its Governance Structure 　　Foundations of a Fraud Deterrence System in Private Equity 　　Adoption of Internal Control Systems within the U.SPrivate Equity System 　　Conclusions and Recommendations Glossary of Terms Index

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The Handbook of Forensic Accounting司法会计学手册下载

The Handbook of Forensic Accounting司法会计学手册

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