Preface.
Acknowledgments.
Chapter 1: Fraud Definitions, Models, and Taxonomies.
Introduction.
Classic Fraud Research.
Fraud Triangle.
Scope of Fraud.
Profile of Fraudsters.
Who Is Victimized by Fraud Most Often?
Fraud Taxonomies.
Evolution of a Typical Fraud.
Chapter 2: Fundamentals of Fraud Auditing and Forensic Accounting.
Introduction.
Brief History of Fraud and the Antifraud Profession.
Review of Technical Literature.
Auditor???s Mind-Set.
What Is Forensic Accounting?
Steps in Fraud Investigation.
What Is Fraud Auditing?
Antifraud Professional Organizations and Certifications.
Summary.
Chapter 3: Auditor Liability for Detecting Fraud.
Introduction.
Recent Developments in Auditor Liability.
Summary.
Chapter 4: Fraud Schemes.
Introduction.
ACFE Fraud Tree.
Financial Statement Schemes.
Corruption Schemes.
Asset Misappropriation Schemes.
Summary.
Chapter 5: Red Flags and Fraud Detection.
Introduction.
Professional Standards.
Common Red Flags.
Common Detection Methods.
Specific Red Flags and Detection Methods.
Corruption Schemes.
Asset Misappropriation Schemes.
Fraud Detection Model.
Summary.
Chapter 6: Fraud and CAATs.
Introduction.
Benefits of CAATs.
Fraud and CAAT Issues.
Need for Computer Tools.
Sample Tools/CAATs.
CAAT Methodology.
Summary.
Chapter 7: Fraud Prevention and Control.
Introduction.
Perception of Detection.
Classic Approaches.
Prevention Environment.
Prevention Measures.
Accounting Cycles.
Summary.
Chapter 8: Fraud Risk Assessment.
Introduction.
Risk Assessment Process and Documentation.
Risk Management Checklists and Documentation.
Special Cases.
Summary.
Chapter 9: Fraud and the Accounting Information System.
Introduction.
Accounting Concepts.
Expenditures Cycle (Purchases and Disbursements).
Bank Reconciliation.
General Ledger.
Cash Path.
Segregation of Duties.
Computerized Accounting Systems.
Key Personnel.
Computer Hardware.
Computer Software.
Media Storage.
New Forms of Media.
Paper and Microfilm.
Audit Trail Concept.
Chapter 10: Computer-Related Fraud.
Introduction.
History and Evolution of Computer-Related Crimes.
Computer-Related Fraud Theories and Principles.
Characteristics of the Computer Environment.
Information Security (InfoSec).
Profiling Internet Fraudsters.
Summary.
Chapter 11: Forensic Accountant as an Expert Witness.
Introduction.
Role of a Forensic Accountant as a Witness in Court.
Forensic Accountant as an Expert Witness.
Qualification and Admissibility of Accounting Evidence.
Expert???s Role in the Litigation Team.
Pretestimony Activities.
Trial and Testimony.
Summary.
Appendix 11A.
Chapter 12: General Criteria and Standards for Evaluating an Expert???s Qualifications.
Introduction.
Credentials.
Personal Qualities of the Expert.
Sources for Locating Expert Witnesses.
Distinguishing the Actual Area of Competence.
Summary.
Chapter 13: Gathering Evidence.
Introduction.
Rules of Evidence.
Hearsay Exceptions.
Other Rules of Evidence.
Index.
