000			05904cam a2200709Mu 4500
001			ocn784881908
003			OCoLC
005			20171114105400.0
006			m o d
007			cr |n|---|||||
008			120409s2011 xx ob 001 0 eng d
020			_a9781119200048 _q(electronic bk.)
020			_a1119200040 _q(electronic bk.)
020			_a9781118017715
020			_a1118017714
020			_a9781118017739
020			_a1118017730
020			_z9780470599075
029	1		_aAU@ _b000052900388
029	1		_aAU@ _b000053186821
029	1		_aAU@ _b000058047220
029	1		_aDEBSZ _b430995091
029	1		_aGBVCP _b85656995X
029	1		_aDEBBG _bBV043394431
035			_a(OCoLC)784881908 _z(OCoLC)872691898 _z(OCoLC)875001611 _z(OCoLC)962126351
037			_aCL0500000408 _bSafari Books Online
040			_aEBLCP _beng _epn _cEBLCP _dOCLCQ _dYDXCP _dOCLCQ _dIEDUB _dOCLCO _dB24X7 _dOCLCF _dUMI _dOCLCQ _dOCLCO _dOCLCQ _dDEBSZ _dDG1 _dIDEBK _dOCLCQ _dDEBBG
049			_aMAIN
050		4	_aHV8079.F7G84 2011
082	0	4	_a363.25/963
100	1		_aSkalak, Steven L.
245	1	2	_aA Guide to Forensic Accounting Investigation / _h[electronic resource]
250			_a2nd ed.
260			_aHoboken : _bJohn Wiley & Sons, _c2011.
300			_a1 online resource (1269 pages)
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
500			_aPrioritize the allegations.
504			_aIncludes bibliographical references and index.
505	0		_aCover; Series; Title Page; Copyright; Preface; Acknowledgments; Chapter 1: Fraud: An Introduction; FRAUD: WHAT IS IT?; FRAUD: PREVALENCE, IMPACT, AND FORM; FRAUD IN HISTORICAL PERSPECTIVE; TYPES OF FRAUD; ROOT CAUSES OF FRAUD; A HISTORICAL ACCOUNT OF THE AUDITOR'S ROLE; AUDITORS ARE NOT ALONE; DETERRENCE, AUDITING, AND INVESTIGATION; CONCEPTUAL OVERVIEW OF THE FRAUD DETERRENCE CYCLE; FIRST LOOK INSIDE THE FRAUD DETERRENCE CYCLE; AUDITING AND INVESTIGATION; Chapter 2: Psychology of the Fraudster; CALCULATING CRIMINALS; SITUATION-DEPENDENT CRIMINALS; POWER BROKERS.
505	8		_aFRAUDSTERS DO NOT INTEND TO HARMKINDS OF RATIONALIZATION; AUDITORS' NEED TO UNDERSTAND THE MIND OF THE FRAUDSTER; CONCLUSION; Chapter 3: The Roles of the Auditor and the Forensic Accounting Investigator; THE PATROLMAN AND THE DETECTIVE; COMPLEXITY AND CHANGE; AUDITOR ROLES IN PERSPECTIVE; NOT ALL GOOD PEOPLE; EACH COMPANY IS UNIQUE; ROLE OF COMPANY CULTURE; ESTIMATES; CHOICES; WHAT AUDITORS DO; BEDROCK OF AN EFFECTIVE AUDIT; SPADE; AUDITING STANDARDS TAKE A RISK-BASED APPROACH TO FRAUD; MANAGEMENT OVERRIDE; REGULATORY REACTION TO FRAUD; FINANCIAL BENEFITS OF EFFECTIVE FRAUD MANAGEMENT.
505	8		_aCONCLUSIONChapter 4: Auditor Responsibilities and the Law; APPENDIX: SUMMARY OF PCAOB MATTERS INVOLVING DETECTION OF FRAUD; Chapter 5: When and Why to Call in Forensic Accounting Investigators; TODAY'S AUDITORS ARE NOT FORENSIC ACCOUNTING INVESTIGATORS; AUDITORS ARE NOT AUTHENTICATORS; AUDITORS HAVE LIMITED EXPOSURE TO FRAUD; AUDITORS ARE NOT GUARANTORS; HISTORICALLY, AUDITS MAY HAVE BEEN PREDICTABLE; POTENTIAL TRIGGER POINTS OF FRAUD; RELIANCE ON OTHERS; CONCLUSION; Chapter 6: Internal Audit: The Second Line of Defense; WHAT DO INTERNAL AUDITORS DO?; INTERNAL AUDIT SCOPE OF SERVICES.
505	8		_aTHE HANDOFF TO FORENSIC ACCOUNTING INVESTIGATORS AND LEGAL COUNSELPERCEPTION PROBLEM; COMPLEX CORPORATE FRAUD AND THE INTERNAL AUDIT; WORLDCOM AND THE THORNBURGH REPORT; CASE STUDIES: THE INTERNAL AUDITOR ADDRESSES FRAUD; A TRAGIC CIRCUMSTANCE; REPORTING RELATIONSHIPS: A KEY TO EMPOWERING FRAUD DETECTION; TOMORROW'S INTERNAL AUDITOR, TOMORROW'S MANAGEMENT AND BOARD; Chapter 7: Teaming with Forensic Accounting Investigators; FORENSIC ACCOUNTING INVESTIGATORS' COOPERATION WITH INTERNAL AUDITORS; FORENSIC ACCOUNTING INVESTIGATORS' COOPERATION WITH EXTERNAL AUDITORS.
505	8		_aOBJECTIVES OF ALL INTERESTED PARTIESHOW SHOULD THE INVESTIGATION OBJECTIVES BE DEFINED?; WHO SHOULD DIRECT THE INVESTIGATION AND WHY?; READY WHEN NEEDED; WHERE TO FIND SKILLED FORENSIC ACCOUNTING INVESTIGATORS; Chapter 8: Anonymous Communications; TYPICAL CHARACTERISTICS OF ANONYMOUS TIPS; FEDERAL STATUTES RELATED TO ANONYMOUS REPORTING AND WHISTLE-BLOWER PROTECTIONS; RECEIPT OF AN ANONYMOUS COMMUNICATION; INITIAL UNDERSTANDING OF ALLEGATIONS; DETERMINE WHETHER ANY ALLEGATION REQUIRES IMMEDIATE REMEDIAL ACTION; DEVELOPMENT AND IMPLEMENTATION OF THE INVESTIGATIVE STRATEGY; DISCLOSURE DECISIONS.
520			_aRecent catastrophic business failures have caused some to rethink the value of the audit, with many demanding that auditors take more responsibility for fraud detection. This book provides forensic accounting specialists & mdash;experts in uncovering fraud & mdash;with new coverage on the latest PCAOB Auditing Standards, the Foreign Corrupt Practices Act, and on options fraud, as well as on fraud in China and its implications. Auditors are equipped with the necessary practical aids, case examples, and skills for identifying situations that call for extended fraud detection procedures.
588	0		_aPrint version record.
650		0	_aForensic accounting.
650		0	_aFraud investigation.
650		4	_aForensic investigation _xAuditing.
650		4	_aFraud investigation _xAuditing.
650		4	_aSocial Science.
650		7	_aForensic accounting. _2fast _0(OCoLC)fst00931949
650		7	_aFraud investigation. _2fast _0(OCoLC)fst00933803
655		4	_aElectronic books.
700	1		_aGolden, Thomas W.
700	1		_aClayton, Mona M.
700	1		_aPill, Jessica S.
776	0	8	_iPrint version: _aSkalak, Steven L. _tA Guide to Forensic Accounting Investigation. _dHoboken : John Wiley & Sons, ©2011 _z9780470599075
856	4	0	_uhttp://onlinelibrary.wiley.com/book/10.1002/9781119200048 _zWiley Online Library
942			_2ddc _cBK
999			_c205791 _d205791