Fraud Examination, 4th Edition

Learn to identify, detect, investigate, and prevent financial fraud with the latest edition of FRAUD EXAMINATION, 4E. Study and understand the nature of fraud investigation today with memorable business examples and numerous actual fraud cases to ensure your understanding of today’s most important fraud concepts. Examine the many types of fraud–from tax fraud and e-business fraud, to consumer fraud–and review legal options for victims of fraud. Significant new discussion familiarizes students with forensic analysis. Throughout this edition, technology is increasingly used to accomplish fraud and used to detect fraud.

Table of Contents

PART 1: Introduction to Fraud
CHAPTER 1: The Nature of Fraud
CHAPTER 2: Why People Commit Fraud
CHAPTER 3: Fighting Fraud: An Overview

PART 2: Fraud Prevention
CHAPTER 4: Preventing Fraud

PART 3: Fraud Detection
CHAPTER 5: Recognizing the Symptoms of Fraud
CHAPTER 6: Data-Driven Fraud Detection

PART 4: Fraud Investigation
CHAPTER 7: Investigating Theft Acts
CHAPTER 8: Investigating Concealment
CHAPTER 9: Conversion Investigation Methods
CHAPTER 10: Inquiry Methods and Fraud Reports1

PART 5: Management Fraud
CHAPTER 11: Financial Statement Fraud
CHAPTER 12: Revenue- and Inventory-Related Financial Statement Frauds
CHAPTER 13: Liability, Asset, and Inadequate Disclosure Frauds

PART 6: Other Types of Fraud
CHAPTER 14: Fraud against Organizations
CHAPTER 15: Consumer Fraud
CHAPTER 16: Bankruptcy, Divorce, and Tax Fraud
CHAPTER 17: Fraud in E-Commerce

PART 7: Resolution of Fraud
CHAPTER 18: Legal Follow-Up

APPENDIX: Financial Statement Fraud Standards