The Handbook of Fraud Deterrence encompasses the applicable professional standards and common applications for forensic accounting, fraud deterrence, and fraud investigation services. It is the first book that explains fraud deterrence through internal control improvement within the structure of forensic accounting procedures.
Autorentext
Harry Cendrowski, a frequent speaker on forensic accounting
and litigation, is author of NACVA training programs and many
journal articles. He is President of Cendrowski Corporate
Advisors that produces two newsletters on fraud: The Fraud
Files and Corporate Governance Edition.
James Martin is frequent contributor to Fraud
Files and Corporate Governance Edition newsletters, and
is author of journal articles and NACVA training programs on
forensic accounting.
Louis Petro, Ph.D., has contributed to Wiley business
publications and has authored books and written journal
articles. He is a Professor at the University of Windsor and
a CPA.
Zusammenfassung
The Handbook of Fraud Deterrence encompasses the applicable professional standards and common applications for forensic accounting, fraud deterrence, and fraud investigation services. It is the first book that explains fraud deterrence through internal control improvement within the structure of forensic accounting procedures.
Inhalt
List of Exhibits.
Preface.
Acknowledgments.
SECTION I.
PROFESSIONAL ENVIRONMENT OF FRAUD DETERRENCE.
1 Fraud Deterrence as a Business Management Tool.
Introduction.
Motivations for Process Improvement and Monitoring.
How the Mighty Have Fallen.
Importance of Internal Controls in Dynamic External Environments.
Environmental Change and Its Effect on the Fraud Triangle.
Where Is Bedrock for Fraud Deterrence?
Conclusion.
2 Definition of Fraud Deterrence.
Overview.
Deterrence Activities Will Affect Control Culture.
3 History of Fraud Deterrence.
Introduction.
Early Fraud Deterrence.
Modern Fraud Deterrence.
4 The Role of Professional Standards.
Introduction.
PCAOB Standards.
American Institute of Certified Public Accountants Auditing Standards.
American Institute of Certified Public Accountants Accounting
and Review Standards.
Institute of Internal Auditors Standards.
Association of Certified Fraud Examiners Standards.
Certified Fraud Deterrence AnalystNational Association of
Certified Valuation Analysts.
5 The Fraud Triangle.
Overview.
Elements.
The Fraud Triangle and Financial Reporting Fraud.
6 Motivations of Fraud Deterrence and the Transition to Investigation.
Introduction.
Motivations for Deterrence Analysis.
Transition to Investigation.
Conclusion.
7 A Fraud Deterrence Professional's Overview of the Legal Process.
Introduction and Objectives.
Basics of Opinion Testimony and the Role of the Judiciary.
Expert Qualification Standards : When Is a Witness an Expert?
Admissibility versus Weight: When Is an Expert's Opinion
and/or Testimony Admissible?
Limitations on the Scope of Expert Opinion Testimony.
Reports and Discovery Obligations.
Conclusion.
8 Human Resources Concerns.
Retaliation: The Newest Wave of Employment Litigation.
An Ounce of Prevention: Background Checks and Employment Inquiries
Under the Fair Credit Reporting Act.
Checklist for Complying with the FCRA When
Using a Third Party to Obtain Consumer Reports."
Conclusion.
Appendix 8A.
Selected Federal Whistleblower Statutes.
Appendix 8B.
The U.S. Equal Employment Opportunity Commission.
Appendix 8C.
Disclosure to Applicant Regarding Consumer Reports.
Appendix 8D.
Disclosure to Employee Regarding Consumer Reports.
Appendix 8E.
Sample Notice of Intent to Obtain an Investigative.
Consumer Report.
Appendix 8F.
Fair Credit Reporting Act.
Appendix 8G.
Sample Disclosure of Nature and Scope of Investigative.
Consumer Report.
Appendix 8H.
Sample Pre-Adverse Action Notice.
Appendix 8I.
Sample Adverse Action Notice.
Appendix 8J.
Applicant.
Appendix 8K.
Current Employee.
SECTION II.
TOOLS OF FRAUD DETERRENCE.
9 Internal Control and Fraud Deterrence: The COSO Integrated Framework.
Background.
Control Environment.
Information and Communication.
Risk Assessment.
Control Procedures.
Monitoring.
10 Recent Corporate...