Forensic Accounting and Fraud Examination

Part One: Introduction to Forensic Accounting and Fraud Examination

1. Introduction to Forensic Accounting and Fraud Examination

2. The Forensic Accounting Legal Environment

3. Fundamentals 1: Accounting Information Systems

4. Fundamentals 2: The Auditing Environment

Part Two: Fraud Examination Theory, Practice, and Methods

5. Fraud Prevention and Risk Management

6. Fraud Detection

7. The Fraud Investigation and Engagement Processes

8. The Evidence Collection Process

9. Fraud Examination Evidence I: Physical, Documentary, and Observational Evidence

10. Fraud Examination Evidence II: Interview and Interrogation Methods

11. Fraud Examination III: Forensic Science and Computer Forensics

12. The Fraud Report, Litigation, and the Recovery Process

Part Three: Occupational and Organizational Fraud

13. Employee, Vendor, and Other Frauds against the Organization

14. Financial Statement Fraud

15. Fraud and SOX Compliance

Part Four: Specialized Fraud Areas

16. Tax Fraud

17. Bankruptcy, Divorce, Identity Theft, and Loan and Insurance Fraud

18. Organized Crime, Counterterrorism, and Antimoney-Laundering

Part Five: Other Forensic Accounting Services

19. Business Valuation

20. Dispute Resolution Services

Grounded firmly in real-world practice, Forensic Accounting provides the most comprehensive view of fraud investigation on the market. Where other books focus almost entirely on auditing and financial reporting, Hopwood, Young, and Leiner include a vast range of civil and criminal accounting fraud and related activities, from false business valuations and employer fraud to information security and counter-terrorism. The author team provide experience in fraud investigation that lends the book real-world perspective unmatched by any other.