Unique insights into the nature of fraud and how to expose it It's not enough to wait for a tip to expose corporate fraud. Fraud 101, Second Edition provides step-by-step guidance on how to perform detection procedures for every major type of fraud. Its new and detailed case studies reveal how easy it can be for a perpetrator to commit a fraud and how difficult it can be to prosecute. This new edition also offers expanded coverage of financial statement fraud, fraud-specific internal control, and Sarbanes-Oxley.
Unique insights into the nature of fraud and how to expose it It's not enough to wait for a tip to expose corporate fraud. Fraud 101, Second Edition provides step-by-step guidance on how to perform detection procedures for every major type of fraud. Its new and detailed case studies reveal how easy it can be for a perpetrator to commit a fraud and how difficult it can be to prosecute. This new edition also offers expanded coverage of financial statement fraud, fraud-specific internal control, and Sarbanes-Oxley.
Howard M. Silverstone, CPA, FCA, CFE, is founder and Director of Forensic Resolutions, Inc., a forensic accounting firm. He has concentrated on forensic and investigative accounting since 1985 and has been involved in all aspects of cases, including those involving fraud investigations, complex commercial litigation, insurance claims, and due diligence, both as a consulting and expert witness.
Howard R. Davia (deceased) was a certified public accountant with more than thirty years of experience in government, industry, and public accounting. As an audit executive with both the U.S. General Accounting Office and the General Services Administration, and subsequently as a chief executive operating officer with the General Services Administration, he gained vast experience in the opportunities for fraud, as well as for its detection and deterrence.
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From the contents: Introduction. 1. The World of Fraud. 2. Fraud Combatants. 3. Sarbanes-Oxley-- Its Influence on Fraud Prevention. 4. Introduction to Proactive Fraud Investigations. 5. Proactive Fraud Investigations. 6. Elementary Fraud Types. 7. Fraud Defectives. 8. Contract Rigging Fraud. 9. Ethical Behavior. 10. Evidence. 11. Symptomatic Fraud Investigation. 12. Fraud Investigation Alternatives. Appendix A: Anatomy of a Corporate Fraud. Appendix B: Symptomatic Fraud Audit Case Study. Appendix C: Fraud-Specific Contract Review Case Study. Appendix D: World Top Corporation Case Study. Glossary. Index.
