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The Handbook of Forensic Accounting司法会计学手册书籍详细信息
- ISBN：9780471931348
- 作者：暂无作者
- 出版社：暂无出版社
- 出版时间：2006-12
- 页数：430
- 价格：755.00
- 纸张：胶版纸
- 装帧：精装
- 开本：16开
- 语言：未知
- 丛书：暂无丛书
- TAG：暂无
- 豆瓣评分：暂无豆瓣评分
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.
书籍目录：
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
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
作者介绍：
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
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书籍介绍
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.
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