Forensic Accounting and Fraud Examination · 2nd Edition by Riley, Richard -- Read -- Imperial Library of Trantor

Index

Cover Preface

What’s New in the Second Edition Supplements

About the Authors SECTION I: Introduction to Forensic Accounting and Fraud Examination

1 Core Foundation Related to Forensic Accounting and Fraud Examination

Module 1: What Is Fraud? What Is the Difference Between Fraud and Abuse? Module 2: What Is Forensic Accounting? Module 3: The Professional’s Skill Set Module 4: The Role of Auditing, Fraud Examination, and Forensic Accounting Module 5: The Basics of Fraud Module 6: The Investigation Module 7: Fraud Examination Methodology CRITICAL THINKING REVIEW QUESTIONS MULTIPLE CHOICE QUESTIONS FRAUD CASEBOOK BRIEF CASES MAJOR CASE INVESTIGATION (MCI)—JOHNSONS REAL ESTATE IDEA EXERCISES IDEA—ASSIGNMENT CHAPTER 1 TABLEAU EXERCISES TABLEAU—ASSIGNMENT CHAPTER 1 APPENDIX I Careers in Fraud Examination and Financial Forensics

2 Who Commits Fraud and Why: The Profile and Psychology of the Fraudster

Module 1: Criminology, Fraud, and Forensic Accounting Module 2: Who Commits Fraud and Why: The Fraud Triangle Module 3: The Role of Personal Integrity, Capability, Gender, and the Influence of the Organization Module 4: The Psychology of the Fraudster, a Deeper Look: M.I.C.E., Predators, and Collusion Module 5: The Fraud Triangle in Court and the Meta-Model CRITICAL THINKING REVIEW QUESTIONS MULTIPLE CHOICE QUESTIONS FRAUD CASEBOOK BRIEF CASES MAJOR CASE INVESTIGATION IDEA EXERCISES: ASSIGNMENT 2 TABLEAU EXERCISES: ASSIGNMENT 2

3 Legal, Regulatory, and Professional Environment

Module 1: Introduction Module 2: The Rights of Individuals Module 3: Probable Cause Module 4: Rules of Evidence Module 5: Criminal Justice System Module 6: Civil Justice System Basic Accounting Principles Regulatory System The Role of Corporate Governance CRITICAL THINKING REVIEW QUESTIONS MULTIPLE CHOICE QUESTIONS FRAUD CASEBOOK BRIEF CASES MAJOR CASE INVESTIGATION IDEA EXERCISES: ASSIGNMENT 3 TABLEAU EXERCISES: ASSIGNMENT 3

SECTION II: Fraud Schemes

4 Cash Receipt Schemes and Other Asset Misappropriations

Module 1: Skimming Schemes—Cash Module 2: Skimming Schemes—Receivables Module 3: Cash Larceny Schemes Module 4: Noncash Misappropriation Schemes Module 5: Concealing Inventory Shrinkage Module 6: Preventing and Detecting Noncash Thefts That Are Concealed by Fraudulent Support CRITICAL THINKING REVIEW QUESTIONS MULTIPLE CHOICE QUESTIONS FRAUD CASEBOOK BRIEF CASES MAJOR CASE INVESTIGATION IDEA EXERCISES: ASSIGNMENT 4 TABLEAU EXERCISES: ASSIGNMENT 4

5 Cash Disbursement Schemes

Module 1: Billing Schemes Module 2: Check Tampering Schemes Module 3: Payroll Schemes Module 4: Expense Reimbursement Schemes Module 5: Register Disbursement Schemes CRITICAL THINKING REVIEW QUESTIONS MULTIPLE CHOICE QUESTIONS FRAUD CASEBOOK BRIEF CASES MAJOR CASE INVESTIGATION IDEA EXERCISES: ASSIGNMENT 5 TABLEAU EXERCISES: ASSIGNMENT 5

6 Corruption and the Human Factor

Module 1: Corruption Schemes Module 2: Bribery Module 3: Foreign Corrupt Practices Act (FCPA) Module 4: Illegal Gratuities, Economic Extortion, and Conflicts of Interest Module 5: The Human Factor CRITICAL THINKING REVIEW QUESTIONS MULTIPLE CHOICE QUESTIONS FRAUD CASEBOOK BRIEF CASES MAJOR CASE INVESTIGATION IDEA EXERCISES: ASSIGNMENT 6 TABLEAU EXERCISES: ASSIGNMENT 6

7 Financial Statement Fraud

Module 1: Financial Reporting Fraud: Who, Why, and How Module 2: Accounting Principles and Fraud Module 3: Fraudulent Financial Statement Schemes The Capital Forum Module 4: Detection of Fraudulent Financial Statement Schemes Module 5: Deterrence of Financial Statement Fraud CRITICAL THINKING REVIEW QUESTIONS MULTIPLE CHOICE QUESTIONS FRAUD CASEBOOK BRIEF CASES MAJOR CASE INVESTIGATION IDEA EXERCISES: ASSIGNMENT 7 TABLEAU EXERCISES: ASSIGNMENT 7

SECTION III: Detection and Investigative Tools and Techniques

8 Fraud Detection: Red Flags and Targeted Risk Assessment

The Fraud Prompt—Simple and Effective Module 1: Corporate Governance and Fraud Module 2: Fraud Detection Module 3: Targeted Fraud Risk Assessment Module 4: Targeted Fraud Risk Assessment in a Digital Environment CRITICAL THINKING REVIEW QUESTIONS MULTIPLE CHOICE QUESTIONS FRAUD CASEBOOK BRIEF CASES MAJOR CASE INVESTIGATION IDEA EXERCISES: ASSIGNMENT 8 TABLEAU EXERCISES: ASSIGNMENT 8

9 Evidence-Based Fraud Examinations

The Fraud Triangle and the Courts Module 1—Fraud Examinations: Who, What, Where, When, How, and Why Module 2—Evidence Organizing the Evidence and Documenting Work Product Module 3—Evidence Sources of the Act, Concealment, and Conversion Module 4—Evidence Sources Specific to Concealment Module 5—Evidence Sources Specific to Conversion CRITICAL THINKING REVIEW QUESTIONS MULTIPLE CHOICE QUESTIONS FRAUD CASEBOOK BRIEF CASES MAJOR CASE INVESTIGATION IDEA EXERCISES: ASSIGNMENT 9 TABLEAU EXERCISES: ASSIGNMENT 9 APPENDIX A Data Collection Checklist

10 Effective Interviewing and Interrogation

Module 1: Introduction to Interviews and Interrogations Module 2: Details of the Interview and Interrogation Process Module 3: Five Types of Interview and Interrogation Questions Joe Wells’ Ten Commandments for Effective Interviews Module 4: Steps in the Admission-Seeking Interview (Interrogation) Module 5: Judging Deception CRITICAL THINKING REVIEW QUESTIONS MULTIPLE CHOICE QUESTIONS FRAUD CASEBOOK BRIEF CASES MAJOR CASE INVESTIGATION IDEA EXERCISES: ASSIGNMENT 10 TABLEAU EXERCISES: ASSIGNMENT 10 APPENDIX Comprehensive Guidelines: Information Collected in Interviews

11 Using Information Technology for Fraud Examination and Financial Forensics

Module 1: The Digital Environment Module 2: Digital Evidence Module 3: Detection and Examination in a Digital Environment Module 4: Graphics and Graphics Software Module 5: Case Management Software CRITICAL THINKING REVIEW QUESTIONS MULTIPLE CHOICE QUESTIONS FRAUD CASEBOOK BRIEF CASES MAJOR CASE INVESTIGATION IDEA EXERCISES: ASSIGNMENT 11 TABLEAU EXERCISES: ASSIGNMENT 11

SECTION IV: Advanced Topics in Forensic Accounting and Fraud Examination

12 Complex Frauds and Financial Crimes

Former Congressman Pleads Guilty to Helping Charitable Entity with Ties to Terrorist Organization Module 1: The Predator versus the Situational Fraudster Module 2: Collusion among Multiple Individuals, Organizations, or Jurisdictions Module 3: Dismantling Organizations using Asset Forfeiture and Seizure Module 4: Schemes and Illegal Acts Associated with Complex Frauds and Financial Crimes Module 5: The U.S. Banking System Module 6: Tools and Techniques for Moving Money Module 7: Other Complex Frauds and Financial Crimes CRITICAL THINKING REVIEW QUESTIONS MULTIPLE CHOICE QUESTIONS FRAUD CASEBOOK BRIEF CASES MAJOR CASE INVESTIGATION IDEA EXERCISES: ASSIGNMENT 12 TABLEAU EXERCISES: ASSIGNMENT 12

13 Cybercrime: Fraud in a Digital World

Module 1: The Digital Environment Module 2: Frauds and Other Threats in the Digital World Module 3: Cyber Fraud Module 4: Complex Frauds and Financial Crimes in Cyberspace Module 5: Reporting Cybercrime CRITICAL THINKING REVIEW QUESTIONS MULTIPLE CHOICE QUESTIONS FRAUD CASEBOOK BRIEF CASES MAJOR CASE INVESTIGATION IDEA EXERCISES: ASSIGNMENT 13 TABLEAU EXERCISES: ASSIGNMENT 13

14 Antifraud and Compliance Efforts: Ethics, Prevention, and Deterrence

Module 1: Ethics Module 2: Compliance Module 3: Fraud Deterrence Module 4: Fraud Prevention CRITICAL THINKING REVIEW QUESTIONS MULTIPLE CHOICE QUESTIONS FRAUD CASEBOOK BRIEF CASES MAJOR CASE INVESTIGATION IDEA EXERCISES: ASSIGNMENT 14 TABLEAU EXERCISES: ASSIGNMENT 14

SECTION V: Litigation Advisory Services and Remediation

15 Consulting, Litigation Support, and Expert Witnessing: Damages, Valuations, and Other Engagements

Module 1: Consulting, Litigation Support, and Expert Witnessing Module 2: Commercial Damages Module 3: Valuations Module 4: Personal Injury, Wrongful Death, and Survival Actions CRITICAL THINKING REVIEW QUESTIONS MULTIPLE CHOICE QUESTIONS FRAUD CASEBOOK BRIEF CASES MAJOR CASE INVESTIGATION IDEA EXERCISES: ASSIGNMENT 15 TABLEAU EXERCISES: ASSIGNMENT 15

16 Remediation and Litigation Advisory Services

Module 1: Introduction to Remediation Module 2: Recovery of Money and Other Assets Module 3: Support for Criminal and Civil Court Actions Module 4: Restructure the Internal Control Environment CRITICAL THINKING REVIEW QUESTIONS MULTIPLE CHOICE QUESTIONS FRAUD CASEBOOK MAJOR CASE INVESTIGATION IDEA EXERCISES: ASSIGNMENT 16 TABLEAU EXERCISES: ASSIGNMENT 16 Appendix A Fraud/Financial Crimes Report Appendix B Commercial Damages/Lost Profits Report Appendix C Valuation Report Appendix D Forensic Economics (Personal Injury) Report

Glossary Index End User License Agreement

← Prev
Back
Next →

← Prev
Back
Next →