Mary-Jo Kranacher (City University of New York York College), Richard Riley (West Virginia University)
Forensic Accounting and Fraud Examination
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Mary-Jo Kranacher (City University of New York York College), Richard Riley (West Virginia University)
Forensic Accounting and Fraud Examination
- Broschiertes Buch
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…mehr
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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.
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.
Produktdetails
- Produktdetails
- Verlag: Wiley / Wiley & Sons
- Artikelnr. des Verlages: 1W119494330
- 2. Aufl.
- Seitenzahl: 624
- Erscheinungstermin: 14. Mai 2019
- Englisch
- Abmessung: 274mm x 216mm x 26mm
- Gewicht: 666g
- ISBN-13: 9781119494331
- ISBN-10: 1119494338
- Artikelnr.: 61333198
- Verlag: Wiley / Wiley & Sons
- Artikelnr. des Verlages: 1W119494330
- 2. Aufl.
- Seitenzahl: 624
- Erscheinungstermin: 14. Mai 2019
- Englisch
- Abmessung: 274mm x 216mm x 26mm
- Gewicht: 666g
- ISBN-13: 9781119494331
- ISBN-10: 1119494338
- Artikelnr.: 61333198
Mary-Jo Kranacher is a CPA and a certified fraud examiner. She is the Editor-in-Chief of The CPA Journal, the official publication of the New York State Society of CPAs.?She is a tenured accounting professor and department chairman at York College of The City University of New York.?Professor Kranacher was recently selected by the ACFE as the 2009 Educator of the Year for educating current and future CPAs about fraud detection and deterrence. She?was a member of the planning panel that developed a model curriculum for fraud and forensic accounting education for the U.S. National Institute of Justice. Professor Kranacher has conducted forensic investigations related to asset misappropriation, fraudulent financial statements, expense reimbursement schemes, and others. Richard?Riley (CPA, CFE, CFF)?is currently a Louis F. Tanner Distinguished Professor of Public Accounting at West Virginia University, the 2008 Association of Certified Fraud Examiners Educator of the Year and 2009 American Accounting Association Innovation in Accounting Education Award recipient. He has developed and implemented fraud and forensic accounting education programs for the United States National Institute of Justice and the Internal Revenue Service and is the Director of Research for the Institute for Fraud Prevention.?Since 2002, Dr. Riley has performed expert financial analysis and litigation support services, offering deposition and trial testimony. He has two forthcoming books: Financial Statement Fraud: Prevention and Detection with Zabi Rezaee and Forensic Accounting and Fraud Examination textbook with Joseph Wells and Mary-Jo Kranacher. Dr. Riley possesses an undergraduate degree in accounting from Wheeling Jesuit University, a Masters of Professional Accountancy from West Virginia University and Doctor of Philosophy Degree from the University of Tennessee.
Preface xii
About the Authors xiv
Section I Introduction to Forensic Accounting and Fraud Examination 1
1 Core Foundation Related to Forensic Accounting and Fraud Examination 3
Module 1: What is Fraud? 4
What is the Difference Between Fraud and Abuse? 8
Module 2: What is Forensic Accounting? 10
Module 3: The Professional's Skill Set 10
Module 4: The Role of Auditing, Fraud Examination, and Forensic Accounting 11
Module 5: The Basics of Fraud 11
Module 6: The Investigation 22
Module 7: Fraud Examination Methodology 30
Critical Thinking 31
Review Questions 31
Multiple Choice Questions 31
Fraud Casebook 32
Brief Cases 32
Major Case Investigation (MCI)--Johnsons Real Estate 32
IDEA Exercises 33
IDEA--Assignment Chapter 1 34
Tableau Exercises 34
Tableau--Assignment Chapter 1 35
Endnotes 35
Appendix I: Careers in Fraud Examination and Financial Forensics 36
2 Who Commits Fraud and Why: The Profile and Psychology of the Fraudster 48
Module 1: Criminology, Fraud and Forensic Accounting 48
Module 2: Who Commits Fraud and Why: The Fraud Triangle 51
Module 3: The Role of Personal Integrity, Capability, Gender, and the Influence of the Organization 59
Module 4: The Psychology of the Fraudster, a Deeper Look: M.I.C.E., Predators, and Collusion 64
Module 5: The Fraud Triangle in Court and the Meta-Model 68
Critical Thinking 70
Review Questions 70
Multiple Choice Questions 70
Fraud Casebook 71
Brief Cases 72
Major Case Investigation 72
IDEA Exercises: Assignment 2 72
Tableau Exercises: Assignment 2 72
Endnotes 72
3 Legal, Regulatory, and Professional Environment 74
Module 1: Introduction 75
Module 2: The Rights of Individuals 75
Module 3: Probable Cause 80
Module 4: Rules of Evidence 81
Module 5: Criminal Justice System 83
Module 6: Civil Justice System 84
Basic Accounting Principles 86
Regulatory System 92
The Role of Corporate Governance 105
Critical Thinking 105
Review Questions 106
Multiple Choice Questions 106
Fraud Casebook 107
Brief Cases 107
Major Case Investigation 107
IDEA Exercises: Assignment 3 108
Tableau Exercises: Assignment 3 108
Endnotes 108
Section II Fraud Schemes 109
4 Cash Receipt Schemes and Other Asset Misappropriations 111
Module 1: Skimming Schemes--Cash 112
Module 2: Skimming Schemes--Receivables 117
Module 3: Cash Larceny Schemes 123
Module 4: Noncash Misappropriation Schemes 129
Module 5: Concealing Inventory Shrinkage 134
Module 6: Preventing and Detecting Noncash Thefts That are Concealed by Fraudulent Support 136
Critical Thinking 138
Review Questions 138
Multiple Choice Questions 139
Fraud Casebook 139
Brief Cases 140
Major Case Investigation 140
IDEA Exercises: Assignment 4 141
Tableau Exercises: Assignment 4 141
Endnotes 141
5 Cash Disbursement Schemes 142
Module 1: Billing Schemes 142
Module 2: Check Tampering Schemes 154
Module 3: Payroll Schemes 169
Module 4: Expense Reimbursement Schemes 179
Module 5: Register Disbursement Schemes 186
Critical Thinking 190
Re
About the Authors xiv
Section I Introduction to Forensic Accounting and Fraud Examination 1
1 Core Foundation Related to Forensic Accounting and Fraud Examination 3
Module 1: What is Fraud? 4
What is the Difference Between Fraud and Abuse? 8
Module 2: What is Forensic Accounting? 10
Module 3: The Professional's Skill Set 10
Module 4: The Role of Auditing, Fraud Examination, and Forensic Accounting 11
Module 5: The Basics of Fraud 11
Module 6: The Investigation 22
Module 7: Fraud Examination Methodology 30
Critical Thinking 31
Review Questions 31
Multiple Choice Questions 31
Fraud Casebook 32
Brief Cases 32
Major Case Investigation (MCI)--Johnsons Real Estate 32
IDEA Exercises 33
IDEA--Assignment Chapter 1 34
Tableau Exercises 34
Tableau--Assignment Chapter 1 35
Endnotes 35
Appendix I: Careers in Fraud Examination and Financial Forensics 36
2 Who Commits Fraud and Why: The Profile and Psychology of the Fraudster 48
Module 1: Criminology, Fraud and Forensic Accounting 48
Module 2: Who Commits Fraud and Why: The Fraud Triangle 51
Module 3: The Role of Personal Integrity, Capability, Gender, and the Influence of the Organization 59
Module 4: The Psychology of the Fraudster, a Deeper Look: M.I.C.E., Predators, and Collusion 64
Module 5: The Fraud Triangle in Court and the Meta-Model 68
Critical Thinking 70
Review Questions 70
Multiple Choice Questions 70
Fraud Casebook 71
Brief Cases 72
Major Case Investigation 72
IDEA Exercises: Assignment 2 72
Tableau Exercises: Assignment 2 72
Endnotes 72
3 Legal, Regulatory, and Professional Environment 74
Module 1: Introduction 75
Module 2: The Rights of Individuals 75
Module 3: Probable Cause 80
Module 4: Rules of Evidence 81
Module 5: Criminal Justice System 83
Module 6: Civil Justice System 84
Basic Accounting Principles 86
Regulatory System 92
The Role of Corporate Governance 105
Critical Thinking 105
Review Questions 106
Multiple Choice Questions 106
Fraud Casebook 107
Brief Cases 107
Major Case Investigation 107
IDEA Exercises: Assignment 3 108
Tableau Exercises: Assignment 3 108
Endnotes 108
Section II Fraud Schemes 109
4 Cash Receipt Schemes and Other Asset Misappropriations 111
Module 1: Skimming Schemes--Cash 112
Module 2: Skimming Schemes--Receivables 117
Module 3: Cash Larceny Schemes 123
Module 4: Noncash Misappropriation Schemes 129
Module 5: Concealing Inventory Shrinkage 134
Module 6: Preventing and Detecting Noncash Thefts That are Concealed by Fraudulent Support 136
Critical Thinking 138
Review Questions 138
Multiple Choice Questions 139
Fraud Casebook 139
Brief Cases 140
Major Case Investigation 140
IDEA Exercises: Assignment 4 141
Tableau Exercises: Assignment 4 141
Endnotes 141
5 Cash Disbursement Schemes 142
Module 1: Billing Schemes 142
Module 2: Check Tampering Schemes 154
Module 3: Payroll Schemes 169
Module 4: Expense Reimbursement Schemes 179
Module 5: Register Disbursement Schemes 186
Critical Thinking 190
Re
Preface xii
About the Authors xiv
Section I Introduction to Forensic Accounting and Fraud Examination 1
1 Core Foundation Related to Forensic Accounting and Fraud Examination 3
Module 1: What is Fraud? 4
What is the Difference Between Fraud and Abuse? 8
Module 2: What is Forensic Accounting? 10
Module 3: The Professional's Skill Set 10
Module 4: The Role of Auditing, Fraud Examination, and Forensic Accounting 11
Module 5: The Basics of Fraud 11
Module 6: The Investigation 22
Module 7: Fraud Examination Methodology 30
Critical Thinking 31
Review Questions 31
Multiple Choice Questions 31
Fraud Casebook 32
Brief Cases 32
Major Case Investigation (MCI)--Johnsons Real Estate 32
IDEA Exercises 33
IDEA--Assignment Chapter 1 34
Tableau Exercises 34
Tableau--Assignment Chapter 1 35
Endnotes 35
Appendix I: Careers in Fraud Examination and Financial Forensics 36
2 Who Commits Fraud and Why: The Profile and Psychology of the Fraudster 48
Module 1: Criminology, Fraud and Forensic Accounting 48
Module 2: Who Commits Fraud and Why: The Fraud Triangle 51
Module 3: The Role of Personal Integrity, Capability, Gender, and the Influence of the Organization 59
Module 4: The Psychology of the Fraudster, a Deeper Look: M.I.C.E., Predators, and Collusion 64
Module 5: The Fraud Triangle in Court and the Meta-Model 68
Critical Thinking 70
Review Questions 70
Multiple Choice Questions 70
Fraud Casebook 71
Brief Cases 72
Major Case Investigation 72
IDEA Exercises: Assignment 2 72
Tableau Exercises: Assignment 2 72
Endnotes 72
3 Legal, Regulatory, and Professional Environment 74
Module 1: Introduction 75
Module 2: The Rights of Individuals 75
Module 3: Probable Cause 80
Module 4: Rules of Evidence 81
Module 5: Criminal Justice System 83
Module 6: Civil Justice System 84
Basic Accounting Principles 86
Regulatory System 92
The Role of Corporate Governance 105
Critical Thinking 105
Review Questions 106
Multiple Choice Questions 106
Fraud Casebook 107
Brief Cases 107
Major Case Investigation 107
IDEA Exercises: Assignment 3 108
Tableau Exercises: Assignment 3 108
Endnotes 108
Section II Fraud Schemes 109
4 Cash Receipt Schemes and Other Asset Misappropriations 111
Module 1: Skimming Schemes--Cash 112
Module 2: Skimming Schemes--Receivables 117
Module 3: Cash Larceny Schemes 123
Module 4: Noncash Misappropriation Schemes 129
Module 5: Concealing Inventory Shrinkage 134
Module 6: Preventing and Detecting Noncash Thefts That are Concealed by Fraudulent Support 136
Critical Thinking 138
Review Questions 138
Multiple Choice Questions 139
Fraud Casebook 139
Brief Cases 140
Major Case Investigation 140
IDEA Exercises: Assignment 4 141
Tableau Exercises: Assignment 4 141
Endnotes 141
5 Cash Disbursement Schemes 142
Module 1: Billing Schemes 142
Module 2: Check Tampering Schemes 154
Module 3: Payroll Schemes 169
Module 4: Expense Reimbursement Schemes 179
Module 5: Register Disbursement Schemes 186
Critical Thinking 190
Re
About the Authors xiv
Section I Introduction to Forensic Accounting and Fraud Examination 1
1 Core Foundation Related to Forensic Accounting and Fraud Examination 3
Module 1: What is Fraud? 4
What is the Difference Between Fraud and Abuse? 8
Module 2: What is Forensic Accounting? 10
Module 3: The Professional's Skill Set 10
Module 4: The Role of Auditing, Fraud Examination, and Forensic Accounting 11
Module 5: The Basics of Fraud 11
Module 6: The Investigation 22
Module 7: Fraud Examination Methodology 30
Critical Thinking 31
Review Questions 31
Multiple Choice Questions 31
Fraud Casebook 32
Brief Cases 32
Major Case Investigation (MCI)--Johnsons Real Estate 32
IDEA Exercises 33
IDEA--Assignment Chapter 1 34
Tableau Exercises 34
Tableau--Assignment Chapter 1 35
Endnotes 35
Appendix I: Careers in Fraud Examination and Financial Forensics 36
2 Who Commits Fraud and Why: The Profile and Psychology of the Fraudster 48
Module 1: Criminology, Fraud and Forensic Accounting 48
Module 2: Who Commits Fraud and Why: The Fraud Triangle 51
Module 3: The Role of Personal Integrity, Capability, Gender, and the Influence of the Organization 59
Module 4: The Psychology of the Fraudster, a Deeper Look: M.I.C.E., Predators, and Collusion 64
Module 5: The Fraud Triangle in Court and the Meta-Model 68
Critical Thinking 70
Review Questions 70
Multiple Choice Questions 70
Fraud Casebook 71
Brief Cases 72
Major Case Investigation 72
IDEA Exercises: Assignment 2 72
Tableau Exercises: Assignment 2 72
Endnotes 72
3 Legal, Regulatory, and Professional Environment 74
Module 1: Introduction 75
Module 2: The Rights of Individuals 75
Module 3: Probable Cause 80
Module 4: Rules of Evidence 81
Module 5: Criminal Justice System 83
Module 6: Civil Justice System 84
Basic Accounting Principles 86
Regulatory System 92
The Role of Corporate Governance 105
Critical Thinking 105
Review Questions 106
Multiple Choice Questions 106
Fraud Casebook 107
Brief Cases 107
Major Case Investigation 107
IDEA Exercises: Assignment 3 108
Tableau Exercises: Assignment 3 108
Endnotes 108
Section II Fraud Schemes 109
4 Cash Receipt Schemes and Other Asset Misappropriations 111
Module 1: Skimming Schemes--Cash 112
Module 2: Skimming Schemes--Receivables 117
Module 3: Cash Larceny Schemes 123
Module 4: Noncash Misappropriation Schemes 129
Module 5: Concealing Inventory Shrinkage 134
Module 6: Preventing and Detecting Noncash Thefts That are Concealed by Fraudulent Support 136
Critical Thinking 138
Review Questions 138
Multiple Choice Questions 139
Fraud Casebook 139
Brief Cases 140
Major Case Investigation 140
IDEA Exercises: Assignment 4 141
Tableau Exercises: Assignment 4 141
Endnotes 141
5 Cash Disbursement Schemes 142
Module 1: Billing Schemes 142
Module 2: Check Tampering Schemes 154
Module 3: Payroll Schemes 169
Module 4: Expense Reimbursement Schemes 179
Module 5: Register Disbursement Schemes 186
Critical Thinking 190
Re