Cover image for Forensic Accounting and Fraud Examination, 2nd Edition

Forensic Accounting and Fraud Examination, 2nd Edition

Author Richard Riley , Mary-Jo Kranacher
Release Date: 2019/05/01
ISBN: 9781119494331
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Book Description

Forensic Accounting and Fraud Examination introduces students and professionals to the world of fraud detection and deterrence, providing a solid foundation in core concepts and methods for both public and private sector environments. Aligned with the National Institute of Justice (NIJ) model curriculum, this text provides comprehensive and up-to-date coverage of asset misappropriation, corruption, fraud, and other topics a practicing forensic accountant encounters on a daily basis.

A focus on real-world practicality employs current examples and engaging case studies to reinforce comprehension, while in-depth discussions clarify technical concepts in an easily relatable style. End of chapter material and integrated IDEA and Tableau software cases introduces students to the powerful, user-friendly tools accounting professionals use to maximize auditing and analytic capabilities, detect fraud, and comply with documentation requirements, and coverage of current methods and best practices provides immediate relevancy to real-world scenarios. Amidst increased demand for forensic accounting skills, even for entry-level accountants, this text equips students with the knowledge and skills they need to successfully engage in the field.

Table of Contents

  1. Cover
  2. Preface
    1. What’s New in the Second Edition
    2. Supplements
  3. About the Authors
  4. SECTION I: Introduction to Forensic Accounting and Fraud Examination
    1. 1 Core Foundation Related to Forensic Accounting and Fraud Examination
      1. Module 1: What Is Fraud?
      2. What Is the Difference Between Fraud and Abuse?
      3. Module 2: What Is Forensic Accounting?
      4. Module 3: The Professional’s Skill Set
      5. Module 4: The Role of Auditing, Fraud Examination, and Forensic Accounting
      6. Module 5: The Basics of Fraud
      7. Module 6: The Investigation
      8. Module 7: Fraud Examination Methodology
      9. CRITICAL THINKING
      10. REVIEW QUESTIONS
      11. MULTIPLE CHOICE QUESTIONS
      12. FRAUD CASEBOOK
      13. BRIEF CASES
      14. MAJOR CASE INVESTIGATION (MCI)—JOHNSONS REAL ESTATE
      15. IDEA EXERCISES
      16. IDEA—ASSIGNMENT CHAPTER 1
      17. TABLEAU EXERCISES
      18. TABLEAU—ASSIGNMENT CHAPTER 1
      19. APPENDIX I Careers in Fraud Examination and Financial Forensics
    2. 2 Who Commits Fraud and Why: The Profile and Psychology of the Fraudster
      1. Module 1: Criminology, Fraud, and Forensic Accounting
      2. Module 2: Who Commits Fraud and Why: The Fraud Triangle
      3. Module 3: The Role of Personal Integrity, Capability, Gender, and the Influence of the Organization
      4. Module 4: The Psychology of the Fraudster, a Deeper Look: M.I.C.E., Predators, and Collusion
      5. Module 5: The Fraud Triangle in Court and the Meta-Model
      6. CRITICAL THINKING
      7. REVIEW QUESTIONS
      8. MULTIPLE CHOICE QUESTIONS
      9. FRAUD CASEBOOK
      10. BRIEF CASES
      11. MAJOR CASE INVESTIGATION
      12. IDEA EXERCISES: ASSIGNMENT 2
      13. TABLEAU EXERCISES: ASSIGNMENT 2
    3. 3 Legal, Regulatory, and Professional Environment
      1. Module 1: Introduction
      2. Module 2: The Rights of Individuals
      3. Module 3: Probable Cause
      4. Module 4: Rules of Evidence
      5. Module 5: Criminal Justice System
      6. Module 6: Civil Justice System
      7. Basic Accounting Principles
      8. Regulatory System
      9. The Role of Corporate Governance
      10. CRITICAL THINKING
      11. REVIEW QUESTIONS
      12. MULTIPLE CHOICE QUESTIONS
      13. FRAUD CASEBOOK
      14. BRIEF CASES
      15. MAJOR CASE INVESTIGATION
      16. IDEA EXERCISES: ASSIGNMENT 3
      17. TABLEAU EXERCISES: ASSIGNMENT 3
  5. SECTION II: Fraud Schemes
    1. 4 Cash Receipt Schemes and Other Asset Misappropriations
      1. Module 1: Skimming Schemes—Cash
      2. Module 2: Skimming Schemes—Receivables
      3. Module 3: Cash Larceny Schemes
      4. Module 4: Noncash Misappropriation Schemes
      5. Module 5: Concealing Inventory Shrinkage
      6. Module 6: Preventing and Detecting Noncash Thefts That Are Concealed by Fraudulent Support
      7. CRITICAL THINKING
      8. REVIEW QUESTIONS
      9. MULTIPLE CHOICE QUESTIONS
      10. FRAUD CASEBOOK
      11. BRIEF CASES
      12. MAJOR CASE INVESTIGATION
      13. IDEA EXERCISES: ASSIGNMENT 4
      14. TABLEAU EXERCISES: ASSIGNMENT 4
    2. 5 Cash Disbursement Schemes
      1. Module 1: Billing Schemes
      2. Module 2: Check Tampering Schemes
      3. Module 3: Payroll Schemes
      4. Module 4: Expense Reimbursement Schemes
      5. Module 5: Register Disbursement Schemes
      6. CRITICAL THINKING
      7. REVIEW QUESTIONS
      8. MULTIPLE CHOICE QUESTIONS
      9. FRAUD CASEBOOK
      10. BRIEF CASES
      11. MAJOR CASE INVESTIGATION
      12. IDEA EXERCISES: ASSIGNMENT 5
      13. TABLEAU EXERCISES: ASSIGNMENT 5
    3. 6 Corruption and the Human Factor
      1. Module 1: Corruption Schemes
      2. Module 2: Bribery
      3. Module 3: Foreign Corrupt Practices Act (FCPA)
      4. Module 4: Illegal Gratuities, Economic Extortion, and Conflicts of Interest
      5. Module 5: The Human Factor
      6. CRITICAL THINKING
      7. REVIEW QUESTIONS
      8. MULTIPLE CHOICE QUESTIONS
      9. FRAUD CASEBOOK
      10. BRIEF CASES
      11. MAJOR CASE INVESTIGATION
      12. IDEA EXERCISES: ASSIGNMENT 6
      13. TABLEAU EXERCISES: ASSIGNMENT 6
    4. 7 Financial Statement Fraud
      1. Module 1: Financial Reporting Fraud: Who, Why, and How
      2. Module 2: Accounting Principles and Fraud
      3. Module 3: Fraudulent Financial Statement Schemes
      4. The Capital Forum
      5. Module 4: Detection of Fraudulent Financial Statement Schemes
      6. Module 5: Deterrence of Financial Statement Fraud
      7. CRITICAL THINKING
      8. REVIEW QUESTIONS
      9. MULTIPLE CHOICE QUESTIONS
      10. FRAUD CASEBOOK
      11. BRIEF CASES
      12. MAJOR CASE INVESTIGATION
      13. IDEA EXERCISES: ASSIGNMENT 7
      14. TABLEAU EXERCISES: ASSIGNMENT 7
  6. SECTION III: Detection and Investigative Tools and Techniques
    1. 8 Fraud Detection: Red Flags and Targeted Risk Assessment
      1. The Fraud Prompt—Simple and Effective
      2. Module 1: Corporate Governance and Fraud
      3. Module 2: Fraud Detection
      4. Module 3: Targeted Fraud Risk Assessment
      5. Module 4: Targeted Fraud Risk Assessment in a Digital Environment
      6. CRITICAL THINKING
      7. REVIEW QUESTIONS
      8. MULTIPLE CHOICE QUESTIONS
      9. FRAUD CASEBOOK
      10. BRIEF CASES
      11. MAJOR CASE INVESTIGATION
      12. IDEA EXERCISES: ASSIGNMENT 8
      13. TABLEAU EXERCISES: ASSIGNMENT 8
    2. 9 Evidence-Based Fraud Examinations
      1. The Fraud Triangle and the Courts
      2. Module 1—Fraud Examinations: Who, What, Where, When, How, and Why
      3. Module 2—Evidence
      4. Organizing the Evidence and Documenting Work Product
      5. Module 3—Evidence Sources of the Act, Concealment, and Conversion
      6. Module 4—Evidence Sources Specific to Concealment
      7. Module 5—Evidence Sources Specific to Conversion
      8. CRITICAL THINKING
      9. REVIEW QUESTIONS
      10. MULTIPLE CHOICE QUESTIONS
      11. FRAUD CASEBOOK
      12. BRIEF CASES
      13. MAJOR CASE INVESTIGATION
      14. IDEA EXERCISES: ASSIGNMENT 9
      15. TABLEAU EXERCISES: ASSIGNMENT 9
      16. APPENDIX A Data Collection Checklist
    3. 10 Effective Interviewing and Interrogation
      1. Module 1: Introduction to Interviews and Interrogations
      2. Module 2: Details of the Interview and Interrogation Process
      3. Module 3: Five Types of Interview and Interrogation Questions
      4. Joe Wells’ Ten Commandments for Effective Interviews
      5. Module 4: Steps in the Admission-Seeking Interview (Interrogation)
      6. Module 5: Judging Deception
      7. CRITICAL THINKING
      8. REVIEW QUESTIONS
      9. MULTIPLE CHOICE QUESTIONS
      10. FRAUD CASEBOOK
      11. BRIEF CASES
      12. MAJOR CASE INVESTIGATION
      13. IDEA EXERCISES: ASSIGNMENT 10
      14. TABLEAU EXERCISES: ASSIGNMENT 10
      15. APPENDIX Comprehensive Guidelines: Information Collected in Interviews
    4. 11 Using Information Technology for Fraud Examination and Financial Forensics
      1. Module 1: The Digital Environment
      2. Module 2: Digital Evidence
      3. Module 3: Detection and Examination in a Digital Environment
      4. Module 4: Graphics and Graphics Software
      5. Module 5: Case Management Software
      6. CRITICAL THINKING
      7. REVIEW QUESTIONS
      8. MULTIPLE CHOICE QUESTIONS
      9. FRAUD CASEBOOK
      10. BRIEF CASES
      11. MAJOR CASE INVESTIGATION
      12. IDEA EXERCISES: ASSIGNMENT 11
      13. TABLEAU EXERCISES: ASSIGNMENT 11
  7. SECTION IV: Advanced Topics in Forensic Accounting and Fraud Examination
    1. 12 Complex Frauds and Financial Crimes
      1. Former Congressman Pleads Guilty to Helping Charitable Entity with Ties to Terrorist Organization
      2. Module 1: The Predator versus the Situational Fraudster
      3. Module 2: Collusion among Multiple Individuals, Organizations, or Jurisdictions
      4. Module 3: Dismantling Organizations using Asset Forfeiture and Seizure
      5. Module 4: Schemes and Illegal Acts Associated with Complex Frauds and Financial Crimes
      6. Module 5: The U.S. Banking System
      7. Module 6: Tools and Techniques for Moving Money
      8. Module 7: Other Complex Frauds and Financial Crimes
      9. CRITICAL THINKING
      10. REVIEW QUESTIONS
      11. MULTIPLE CHOICE QUESTIONS
      12. FRAUD CASEBOOK
      13. BRIEF CASES
      14. MAJOR CASE INVESTIGATION
      15. IDEA EXERCISES: ASSIGNMENT 12
      16. TABLEAU EXERCISES: ASSIGNMENT 12
    2. 13 Cybercrime: Fraud in a Digital World
      1. Module 1: The Digital Environment
      2. Module 2: Frauds and Other Threats in the Digital World
      3. Module 3: Cyber Fraud
      4. Module 4: Complex Frauds and Financial Crimes in Cyberspace
      5. Module 5: Reporting Cybercrime
      6. CRITICAL THINKING
      7. REVIEW QUESTIONS
      8. MULTIPLE CHOICE QUESTIONS
      9. FRAUD CASEBOOK
      10. BRIEF CASES
      11. MAJOR CASE INVESTIGATION
      12. IDEA EXERCISES: ASSIGNMENT 13
      13. TABLEAU EXERCISES: ASSIGNMENT 13
    3. 14 Antifraud and Compliance Efforts: Ethics, Prevention, and Deterrence
      1. Module 1: Ethics
      2. Module 2: Compliance
      3. Module 3: Fraud Deterrence
      4. Module 4: Fraud Prevention
      5. CRITICAL THINKING
      6. REVIEW QUESTIONS
      7. MULTIPLE CHOICE QUESTIONS
      8. FRAUD CASEBOOK
      9. BRIEF CASES
      10. MAJOR CASE INVESTIGATION
      11. IDEA EXERCISES: ASSIGNMENT 14
      12. TABLEAU EXERCISES: ASSIGNMENT 14
  8. SECTION V: Litigation Advisory Services and Remediation
    1. 15 Consulting, Litigation Support, and Expert Witnessing: Damages, Valuations, and Other Engagements
      1. Module 1: Consulting, Litigation Support, and Expert Witnessing
      2. Module 2: Commercial Damages
      3. Module 3: Valuations
      4. Module 4: Personal Injury, Wrongful Death, and Survival Actions
      5. CRITICAL THINKING
      6. REVIEW QUESTIONS
      7. MULTIPLE CHOICE QUESTIONS
      8. FRAUD CASEBOOK
      9. BRIEF CASES
      10. MAJOR CASE INVESTIGATION
      11. IDEA EXERCISES: ASSIGNMENT 15
      12. TABLEAU EXERCISES: ASSIGNMENT 15
    2. 16 Remediation and Litigation Advisory Services
      1. Module 1: Introduction to Remediation
      2. Module 2: Recovery of Money and Other Assets
      3. Module 3: Support for Criminal and Civil Court Actions
      4. Module 4: Restructure the Internal Control Environment
      5. CRITICAL THINKING
      6. REVIEW QUESTIONS
      7. MULTIPLE CHOICE QUESTIONS
      8. FRAUD CASEBOOK
      9. MAJOR CASE INVESTIGATION
      10. IDEA EXERCISES: ASSIGNMENT 16
      11. TABLEAU EXERCISES: ASSIGNMENT 16
      12. Appendix A Fraud/Financial Crimes Report
      13. Appendix B Commercial Damages/Lost Profits Report
      14. Appendix C Valuation Report
      15. Appendix D Forensic Economics (Personal Injury) Report
  9. Glossary
  10. Index
  11. End User License Agreement
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