Fraud Examination
Námskeið
- V-711 Sviksemisgreining.
Ensk lýsing:
Learn to identify, detect, investigate and prevent financial fraud today with Albrecht/Albrecht/Albrecht/Zimbelman's FRAUD EXAMINATION, 6E. Develop the skills to detect fraud skills and become a better interviewer, a stronger and more skeptical document examiner, a more effective technology user and more informed decision maker. You gain a strong understanding of the types of fraud and nature of fraud investigation today with current business examples and numerous actual fraud cases, delivered first-hand from the authors' experience.
FRAUD EXAMINATION presents today's most important fraud concepts with an emphasis on ebusiness and cyber fraud. Significant discussion familiarizes you with forensic analysis as well as legal options for victims of fraud. New coverage also highlights how experts use technology to accomplish fraud and detect fraud. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.
Lýsing:
Learn to identify, detect, investigate and prevent financial fraud today with the latest edition of Albrecht/Albrecht/Albrecht/Zimbelman's FRAUD EXAMINATION, 6E. Develop fraud skills as you become a better interviewer, stronger and more skeptical document examiner, better technology user and more informed decision maker. Closely examine and gain a strong understanding of the types of fraud and nature of fraud investigation today with current business examples and numerous actual fraud cases, delivered first-hand from the authors' experience.
Annað
- Höfundur: W. Albrecht
- Útgáfa:6
- Útgáfudagur: 2018-05-01
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- Format:Page Fidelity
- ISBN 13: 9781337670982
- Print ISBN: 9781337619677
- ISBN 10: 1337670987
Efnisyfirlit
- Brief Contents
- Contents
- About the Authors
- Foreword
- Preface
- Part 1: Introduction to Fraud
- Chapter 1: The Nature of Fraud
- Seriousness of the Fraud Problem
- What Is Fraud?
- Charles Ponzi and the Famous Ponzi Scheme
- Types of Fraud
- Criminal and Civil Prosecution of Fraud
- How to Prepare to Be a Fraud-Fighting Professional
- Certified Fraud Examiners
- Fraud-Related Careers
- Review of the Learning Objectives
- Key Terms
- Questions
- Short Cases
- Case Studies
- Debates
- Internet Assignments
- Endnotes
- Chapter 2: Why People Commit Fraud
- Who Commits Fraud
- The Fraud Triangle
- The Element of Pressure
- The Element of Opportunity
- The Element of Rationalization
- Summary of the Fraud Triangle
- Fraud Recruitment
- Review of the Learning Objectives
- Key Terms
- Questions
- Short Cases
- Case Studies
- Internet Assignment
- Debate
- Endnotes
- Chapter 3: Fighting Fraud: An Overview
- Knowing Different Ways That Organizations Fight Fraud
- Fraud Detection
- Fraud Investigation
- Follow-Up Legal Action
- Review of the Learning Objectives
- Key Terms
- Questions
- Short Cases
- Case Studies
- Internet Assignments
- Debates
- Endnotes
- Appendix A: Red Hat Code of Business Conduct and Ethics
- Chapter 1: The Nature of Fraud
- Chapter 4: Preventing Fraud
- Just about Everyone Can Be Dishonest
- Creating a Culture of Honesty, Openness, and Assistance
- Eliminating Opportunities for Fraud to Occur
- Preventing Fraud - A Summary
- A Comprehensive Approach to Fighting Fraud
- Organizations and Fraud - The Current Model
- Review of the Learning Objectives
- Key Term
- Questions
- Short Cases
- Case Studies
- Internet Assignments
- Debates
- Endnotes
- Chapter 5: Recognizing the Symptoms of Fraud
- Symptoms of Fraud
- Accounting Anomalies
- Internal Control Weaknesses
- Analytical Fraud Symptoms
- Extravagant Lifestyles
- Unusual Behaviors
- Tips and Complaints
- Review of the Learning Objectives
- Key Terms
- Questions
- Short Cases
- Case Studies
- Internet Assignments
- Endnotes
- Chapter 6: Data-Driven Fraud Detection
- Errors and Frauds
- The Data Analysis Process
- Data Analysis Software
- Data Access
- Data Analysis Techniques
- Outlier Investigation
- Stratification and Summarization
- Real-Time Analysis
- Analyzing Financial Statements
- Review of the Learning Objectives
- Key Terms
- Questions
- Short Cases
- Case Studies
- Internet Assignments
- Debates
- Endnote
- Appendix A: Examples of the Data-Driven Approach
- Chapter 7: Investigating Theft Acts
- Deciding When to Investigate
- Beginning an Investigation
- Developing a Vulnerability Chart
- Theft Act Investigation Methods
- Review of the Learning Objectives
- Key Terms
- Questions
- Short Cases
- Case Studies
- Internet Assignments
- Debates
- Endnotes
- Chapter 8: Investigating Concealment
- Concealment Investigative Methods
- Review of the Learning Objectives
- Key Terms
- Questions
- Short Cases
- Case Studies
- Internet Assignments
- Debates
- Endnotes
- Chapter 9: Conversion Investigation Methods
- Conversion Searches
- Government Sources of Information
- Private Sources of Information
- Online Databases
- Internet Search
- The Net Worth Method
- Review of the Learning Objectives
- Key Terms
- Questions
- Short Cases
- Case Studies
- Internet Assignments
- Debates
- Endnotes
- Chapter 10: Inquiry Methods and Fraud Reports
- Interviewing - An Overview
- Understanding Reaction to Crisis
- Planning an Interview
- Mechanics of the Interview
- Honesty Testing
- The Fraud Report
- Review of the Learning Objectives
- Key Terms
- Questions
- Short Cases
- Case Studies
- Internet Assignments
- Debates
- Endnotes
- Appendix A: Sample Signed Statement
- Appendix B: An Example Fraud Report
- Chapter 11: Financial Statement Fraud
- The Problem of Financial Statement Fraud
- Financial Statement Fraud in Recent Years
- Why These Problems Occurred
- Nature of Financial Statement Fraud
- Motivations for Financial Statement Fraud
- A Framework for Detecting Financial Statement Fraud
- Management and the Board of Directors
- Relationships with Others
- Relationship with Financial Institutions
- Relationship with Related Organizations and Individuals
- Relationship with Auditors
- Relationship with Lawyers
- Relationship with Investors
- Relationship with Regulatory Bodies
- Organization and Industry
- Financial Results and Operating Characteristics
- Review of the Learning Objectives
- Key Terms
- Questions
- Short Cases
- Case Studies
- Internet Assignments
- Debates
- Endnotes
- Appendix A: Laws and Corporate Governance Changes Following the Sarbanes-Oxley Act
- Chapter 12: Revenue- and Inventory-Related Financial Statement Frauds
- Revenue-Related Fraud
- Inventory and Cost of Goods Sold Frauds
- Review of the Learning Objectives
- Key Terms
- Questions
- Short Cases
- Case Studies
- Internet Assignments
- Debates
- Endnotes
- Appendix A: Strategic Reasoning and Detecting Revenue and Inventory-Related Fraud
- Chapter 13: Liability, Asset, and Inadequate Disclosure Frauds
- Ways to Manipulate Liabilities
- Identifying Understatement of Liability Fraud Exposures
- Not Recording or Underrecording Various Types of Debt (Notes, Mortgages, etc.)
- Detecting Understatement of Liability Fraud Symptoms
- Proactively Searching for Symptoms Related to the Underreporting of Liabilities
- Identifying Asset Overstatement Fraud
- The Slippery Slope of Earnings Management
- Identifying and Actively Searching for Asset Overstatement Fraud Symptoms
- Kinds of Disclosure Fraud
- Detecting Inadequate Disclosure Fraud
- Symptoms Related to Overall Misrepresentation about the Company or Its Assets
- Disclosure Fraud Related to Financial Reports and Financial Statement Footnotes
- Inappropriate Accounting for Nonmonetary Transactions
- Inappropriate Accounting for Roundtrip Transactions
- Improper Accounting for Foreign Payments in Violation of the Foreign Corrupt Practices Act (FCPA)
- Improper Use of Non-GAAP Financial Measures
- Improper Use of Off-Balance-Sheet Arrangements
- Review of the Learning Objectives
- Key Terms
- Questions
- Short Cases
- Case Studies
- Internet Assignments
- Debates
- Endnotes
- Appendix A: Strategic Reasoning and Detecting Liability, Asset, and Inadequate Disclosure Frauds
- Chapter 14: Fraud against Organizations
- Fraud Statistics
- Asset Misappropriations
- Corruption
- Review of the Learning Objectives
- Key Terms
- Questions
- Short Cases
- Case Studies
- Internet Assignments
- Debates
- Endnotes
- Chapter 15: Consumer Fraud
- Consumer Fraud and Its Seriousness
- Identity Theft
- Other Types of Consumer and Investment Scams
- Mortgage Fraud and the Subprime Mortgage Crisis
- Review of the Learning Objectives
- Key Terms
- Questions
- Short Cases
- Case Studies
- Internet Assignments
- Debates
- Endnotes
- Appendix A: An Overview of the Subprime Mortgage Crisis
- Chapter 16: Bankruptcy, Divorce, and Tax Fraud
- Overview of Tax, Divorce, and Bankruptcy Frauds
- Divorce Fraud
- Bankruptcy Fraud
- Bankruptcy and Divorce Fraud Schemes - the Planned Bankruptcy (Bust-Out)
- Fraudulent Concealment of Assets or Income in Bankruptcies or Divorces
- Fraudulent Transfers
- Civil Liability for False Accusations
- Money Laundering
- Review of the Learning Objectives
- Key Terms
- Questions
- Short Cases
- Case Studies
- Internet Assignments
- Endnotes
- Appendix A: Affidavit of Proposed Investigator
- Appendix B: Application for Retention of Investigator
- Chapter 17: Fraud in E-Commerce
- Fraud Risks in E-Commerce
- Preventing Fraud in E-Commerce
- Detecting E-Business Fraud
- Review of the Learning Objectives
- Key Terms
- Questions
- Short Cases
- Cases Studies
- Endnotes
- Chapter 18: Legal Follow-Up
- The Court System
- Overview of the Civil Litigation Process
- Overview of the Criminal Litigation Process
- Expert Witnessing
- Review of the Learning Objectives
- Key Terms
- Questions
- Short Cases
- Case Studies
- Internet Assignments
- Debates
- Endnotes
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- Gerð : 208
- Höfundur : 6096
- Útgáfuár : 2018
- Leyfi : 379