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000449356 001__ 449356
000449356 005__ 20210513155108.0
000449356 008__ 120507s2012\\\\njua\\\\\b\\\\001\0\eng\\
000449356 010__ $$a  2012428160
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000449356 035__ $$a(OCoLC)ocn786035774
000449356 035__ $$a449356
000449356 040__ $$aDLC$$beng$$cDLC$$dBTCTA$$dYDXCP$$dBWX$$dDPE$$dVZU$$dUKMGB$$dCDX$$dIG#
000449356 042__ $$apcc
000449356 049__ $$aISEA
000449356 05000 $$aHV8079.F7$$bS55 2012
000449356 08200 $$a363.25/963$$222
000449356 1001_ $$aSilverstone, Howard.
000449356 24510 $$aForensic accounting and fraud investigation for non-experts /$$cHoward Silverstone ... [et al.].
000449356 250__ $$a3rd ed.
000449356 260__ $$aHoboken, N.J. :$$bWiley,$$cc2012
000449356 300__ $$axvi, 320 p. :$$bill. ;$$c24 cm.
000449356 504__ $$aIncludes bibliographical references and index.
000449356 5050_ $$apt. I. Fraud and forensic accounting overview -- Ch. 1. Forensic accounting -- What is forensic accounting? -- Why has forensic accounting become the buzz? -- Introduction to a profession -- Applications for forensic accounting -- A third dimension: contexts within each area of specialization -- Conclusion -- Suggested readings -- Notes. ; Ch. 2. Fraud in society -- What is fraud? -- Types of fraud -- Other types of financial fraud -- Sarbanes-Oxley -- What the numbers tell us about fraud -- Categories of occupational fraud -- Drawing conclusions -- Societies perception of fraud -- Who commits fraud? Profile of the typical fraudster --The social consequences of economic crime -- Conclusion -- Suggested readings -- Notes. ; Ch. 3. Understanding the basics of financial accounting -- Where it all begins -- The five accounting cycles -- Journals: subsidiary and general -- Conclusion -- Suggested readings -- Note. ; Ch. 4. Forms of entities -- Basics of business structures -- Sole Proprietorships -- Partnerships -- Corporations -- Business enterprises in the global environment -- Conclusion -- Suggested readings -- Notes. ; Ch. 5. Fundamental principles of financial analysis -- Good analysis = due diligence? -- Why perform financial analysis?-- What and whom can you trust? -- Other factors to consider -- Financial analysis for the non-expert -- To the future -- Conclusion -- Suggested readings -- Notes. ; Ch. 6. The role of the accounting professional -- The importance of accounting professionals in the investigation -- The audit process -- Internal controls -- Conclusion -- Notes.
000449356 5050_ $$apt. II. Financial crime investigation -- ch. 7. Business as a victim -- Introduction -- Employee thefts -- Fraudulent billing schemes -- Fraud committed by outsiders -- Management thefts -- Corporate thefts -- Identity theft -- Conclusion -- Suggested readings -- Notes. ; Ch. 8. Business villains -- Introduction -- Organized crime and business -- Money laundering -- Conclusion -- Suggested readings-- Notes. ; Ch. 9. The investigative process -- Introduction -- Case initiation -- Case evaluation -- Solvability factors -- Goal setting and planning -- Investigation -- Background -- Conclusion -- Suggested readings -- Notes. ; Ch. 10. Interviewing financially sophisticated witnesses -- Introduction -- The interview -- Interviewing financially sophisticated witnesses -- Conclusion -- Suggested readings -- Notes. ; Ch. 11. Proving cases through documentary evidence -- Introduction -- Document collection -- Document organization -- The process of proof -- The logic of argument -- Proof through inference -- Conclusion -- Suggested readings -- Notes. ; Ch. 12. Analysis tools for investigators -- Introduction -- Why use analysis tools at all? -- Associational analysis -- Temporal analysis -- Conclusion -- Suggested readings -- Notes. ; Ch. 13. Inferential analysis -- Introduction -- How inferential analysis helps -- What is an inference network? -- Investigative inference analysis -- The key list -- Constructing an investigative inference chart -- Plotting the chart -- Some tips for charting success -- Applying the chart to the investigative process -- Conclusion -- Suggested readings -- Notes. ; Ch. 14. Documenting and presenting the case -- Introduction -- Creating a system -- The casebook system -- Report writing -- Testifying as a financial expert -- Conclusion -- Suggested readings -- Notes.
000449356 650_0 $$aFraud investigation.
000449356 650_0 $$aForensic accounting.
000449356 650_0 $$aFraud$$xPrevention.
000449356 85200 $$bgen$$hHV8079.F7$$iS55$$i2012
000449356 909CO $$ooai:library.usi.edu:449356$$pGLOBAL_SET
000449356 980__ $$aBIB
000449356 980__ $$aBOOK