| Accountant's Guide to Fraud Detection and Control Revised Edition Contributor(s): Davia, Howard R. (Author), Coggins, Patrick C. (Author), Wideman, John C. (Author) |
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ISBN: 0471353787 ISBN-13: 9780471353782 Publisher: Wiley
Binding Type: Hardcover - See All Available Formats & Editions Published: March 2000 Annotation: From internal control structures that are not fraud-specific to insufficient communication in the fraud discovery-to-investigation and conviction process, fraudulent activity is a widespread fact of life in the business world. Historically, the corporate tendency has been to react to fraud after the fact, rather than to be proactive in its prevention. And in most cases, blame is directed at accountants and auditors. Unfortunately, these officers are rarely provided with the resources, proper training, and commitment from top management that are essential to effective fraud detection and control. The Accountants Guide to Fraud Detection and Control offers comprehensive direction for this largely uncharted area. Two types of fraud are addressed in this book: fraudulent financial reporting, also known as "Treadway" fraud, usually originating in the top management sector; and "asset-theft" fraud, the more common and more costly type, likely to be practiced by virtually anyone, including outsiders. Treadway fraud is being adequately detected by independent auditors (CPAs) in their annual audits. Asset-theft fraud is not being adequately detected by anyone, with very few exceptions. From following clues to achieving a prosecution, here is sound advice that accountants and auditors will find invaluable. Businesses lose over $100 billion a year to fraud. Only 20 percent is discovered. Whos to blame? Accountants and internal auditors are often the scapegoats for managements insufficient fraud detection operations and guidelines. At last, here is comprehensive, intermediate training for evaluating, devising, and installing fraud-specific internal controls, and for conducting proactivefraud-specific examinations. Including actual case studies, the authors show accountants and auditors how to:
www.wiley.com/account ing |
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| Additional Information |
| BISAC Categories: - Business & Economics | Auditing - Business & Economics | Accounting - Financial |
| Dewey: 657.458 |
| LCCN: 99088273 |
| Physical Information: 1.25" H x 6.35" W x 9.35" L (1.52 lbs) 384 pages |
| Features: Bibliography, Index |
| Review Citations: Choice 10/01/2000 pg. 372 Reference and Research Bk News 11/01/2001 pg. 111 |
| Descriptions, Reviews, Etc. |
| Publisher Description: From internal control structures that are not fraud-specific toinsufficient communication in the fraud discovery-to-investigationand conviction process, fraudulent activity is a widespread fact oflife in the business world. Historically, the corporate tendencyhas been to react to fraud after the fact, rather than to beproactive in its prevention. And in most cases, blame is directedat accountants and auditors. Unfortunately, these officers arerarely provided with the resources, proper training, and commitmentfrom top management that are essential to effective fraud detectionand control. The Accountant s Guide to Fraud Detection and Controloffers comprehensive direction for this largely unchartedarea. Two types of fraud are addressed in this book: fraudulent financialreporting, also known as Treadway fraud, usually originating inthe top management sector; and asset-theft fraud, the more commonand more costly type, likely to be practiced by virtually anyone, including outsiders. Treadway fraud is being adequately detected byindependent auditors (CPAs) in their annual audits. Asset-theftfraud is not being adequately detected by anyone, with very fewexceptions. From following clues to achieving a prosecution, hereis sound advice that accountants and auditors will findinvaluable. Businesses lose over $100 billion a year to fraud. Only 20 percentis discovered. Who s to blame? Accountants and internal auditors are often the scapegoats formanagement s insufficient fraud detection operations andguidelines. At last, here is comprehensive, intermediate trainingfor evaluating, devising, and installing fraud-specific internalcontrols, and for conducting proactive fraud-specific examinations.Including actual case studies, the authors show accountants andauditors how to: * Anticipate problems and follow clues * Successfully disclose fraud * Compile the evidence necessary to prosecute acts of fraud * Develop investigative techniques * Create effective internal controls . . . and much more, to fillthe needs of this crucial area. www.wiley.com/account ing |
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