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Fraud Auditing and Forensic Accounting: New Tools and Techniques, by G. Jack Bologna, Robert J. Lindquist
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A superb resource for the investigation, detection, documentation, and prevention of fraud
FRAUD AUDITING AND FORENSIC ACCOUNTING New Tools and Techniques Second Edition
This new edition of a highly regarded book gives accounting professionals both an in-depth analysis of fraud and the latest tools, techniques, and methods of fraud auditing and investigative accounting. Written by recognized experts in the field, Fraud Auditing and Forensic Accounting offers authoritative information on:
- The detection of fraud committed by managers, employees, vendors, and customers within different accounting systems
- Computer-related fraud and where it is most likely to occur
- How to conduct a fraud investigation
- The role of the auditor as expert witness
- Documenting fraud, preparing evidence, and much more
Enriched by real-world case studies, important legal materials, chronologies of recent white-collar crimes, and a detailed bibliography, Fraud Auditing and Forensic Accounting is a resource no practicing professional will want to be without.
FRAUD AUDITING AND FORENSIC ACCOUNTING New Tools and Techniques Second Edition
Fraud, in the words of the authors, is no simple vice. Recent years have seen it grow both in size and complexity, to the point where some estimates place losses due to fraud at well over $100 billion a year. And, with the increasing complexity of financial structures and the intensity of business competition, fraud has become harder to detect and more tempting to commit.
Since much of the responsibility for detecting fraud has been assumed by the accounting profession, accountants need to learn how to recognize its signs and investigate it. Fraud Auditing and Forensic Accounting, Second Edition focuses on the investigation, detection, documentation, and prevention of accounting frauds, stock frauds, and employee theft and embezzlement. Written by recognized experts in the field of white-collar crime, this comprehensive book provides an incisive, in-depth analysis of how fraud occurs within an organization and explains the latest techniques for fighting it. The authors have brought together up-to-date material to show practicing professionals how to:
- Recognize the characteristics of organizations in which fraud is likely to occur
- Detect and deter accounting fraud, using the most recently developed techniques
- Conduct an efficient, systematic fraud investigation
- Use the latest methods for documenting fraud and preparing evidence—and much more
In addition, this timely, authoritative book presents new case studies, drawn from a wide variety of actual incidents, that demonstrate industry-tested methods for dealing with fraud.
- Sales Rank: #3091688 in Books
- Published on: 1995-07-31
- Original language: English
- Number of items: 1
- Dimensions: 9.41" h x 1.05" w x 6.16" l, .0 pounds
- Binding: Hardcover
- 272 pages
From the Publisher
Updated with the latest industry data, this edition focuses on the investigation, detection, documentation and prevention of accounting and stock frauds as well as employee theft and embezzlement. Features detailed, practical, industry-tested techniques and strategies along with new case studies to prevent accounting fraud. Includes information on how to cope with internal and external fraud when it is discovered.
From the Back Cover
"A superb resource for the investigation, detection, documentation, and prevention of fraud
FRAUD AUDITING AND FORENSIC ACCOUNTING New Tools and Techniques Second Edition
This new edition of a highly regarded book gives accounting professionals both an in-depth analysis of fraud and the latest tools, techniques, and methods of fraud auditing and investigative accounting. Written by recognized experts in the field, Fraud Auditing and Forensic Accounting offers authoritative information on: The detection of fraud committed by managers, employees, vendors, and customers within different accounting systems Computer-related fraud and where it is most likely to occur How to conduct a fraud investigation The role of the auditor as expert witnessDocumenting fraud, preparing evidence, and much more
Enriched by real-world case studies, important legal materials, chronologies of recent white-collar crimes, and a detailed bibliography, Fraud Auditing and Forensic Accounting is a resource no practicing professional will want to be without.
FRAUD AUDITING AND FORENSIC ACCOUNTING New Tools and Techniques Second Edition
Fraud, in the words of the authors, is no simple vice. Recent years have seen it grow both in size and complexity, to the point where some estimates place losses due to fraud at well over $100 billion a year. And, with the increasing complexity of financial structures and the intensity of business competition, fraud has become harder to detect and more tempting to commit.
Since much of the responsibility for detecting fraud has been assumed by the accounting profession, accountants need to learn how to recognize its signs and investigate it. Fraud Auditing and Forensic Accounting, Second Edition focuses on the investigation, detection, documentation, and prevention of accounting frauds, stock frauds, and employee theft and embezzlement. Written by recognized experts in the field of white-collar crime, this comprehensive book provides an incisive, in-depth analysis of how fraud occurs within an organization and explains the latest techniques for fighting it. The authors have brought together up-to-date material to show practicing professionals how to: Recognize the characteristics of organizations in which fraud is likely to occur Detect and deter accounting fraud, using the most recently developed techniques Conduct an efficient, systematic fraud investigation Use the latest methods for documenting fraud and preparing evidence—and much more
In addition, this timely, authoritative book presents new case studies, drawn from a wide variety of actual incidents, that demonstrate industry-tested methods for dealing with fraud.
About the Author
G. JACK BOLOGNA, BBA, JD, CFE, is President of Computer Protection Systems, Inc., and Associate Professor of Management at Siena Heights College. Among his numerous publications are The Accountant's Handbook of Fraud and Commercial Crime (Wiley), Forensic Accounting Handbook, and Handbook on Corporate Fraud. He is also editor of two newsletters: Forensic Accounting Review and Computer Security Digest. Mr. Bologna is a recipient of the Thomas J. Fitzgerald Award for significant contribution to the field of information security.
Robert J. Lindquist, BCOMM, CA, CFE, is CEO of Lindquist, Avey, Macdonald, Baskerville, Inc., a leading North American forensic and investigative accounting firm based in Washington, D.C. Previously, he was Partner and National Director of the forensic accounting services division of a "Big Six" accounting firm. In addition to writing and lecturing on forensic accounting, he has served as the Chairman of the National Association of Certified Fraud Examiners (1993).
Most helpful customer reviews
107 of 113 people found the following review helpful.
Fraud Auditing and Forensic Accounting
By Michael Dzielak
This was not what one would expect from the title. There were no methodologies provided to research and detect fraud and very little in terms of accounting controls was addressed. The book is a collection of anecdotes and cases with very little practical information that transcends the most basic concepts. The book spends too much time discussing behavioral aspects of fraud as opposed to legitimate financial investigation. Overall, a huge disappointment.
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