Research Catalog

Title

Fraud auditing and forensic accounting : new tools and techniques / G. Jack Bologna, Robert J. Lindquist.

Author

Bologna, Jack.

Publication

New York : Wiley, [1995], ©1995.

Items in the Library & Off-site

Holdings

Details

Additional Authors

Lindquist, Robert J.

Description

xv, 249 pages; 25 cm

Summary

• Fraud, in the words of the authors, is no simple vice. Recent years have seen it grow both in size and complexity, to the point where some estimates place losses due to fraud at well over $100 billion a year. And, with the increasing complexity of financial structures and the intensity of business competition, fraud has become harder to detect and more tempting to commit.
• Since much of the responsibility for detecting fraud has been assumed by the accounting profession, accountants need to learn how to recognize its signs and investigate it. Fraud Auditing and Forensic Accounting, Second Edition focuses on the investigation, detection, documentation, and prevention of accounting frauds, stock frauds, and employee theft and embezzlement.
• Written by recognized experts in the field of white-collar crime, this comprehensive book provides an incisive, in-depth analysis of how fraud occurs within an organization and explains the latest techniques for fighting it.
• The authors have brought together up-to-date material to show practicing professionals how to recognize the characteristics of organizations in which fraud is likely to occur; detect and deter accounting fraud, using the most recently developed techniques; conduct an efficient, systematic fraud investigation; and use the latest methods for documenting fraud and preparing evidence - and much more.
• In addition, this timely, authoritative book presents new case studies, drawn from a wide variety of actual incidents, that demonstrate industry-tested methods for dealing with fraud.

Subject

• White collar crime investigation > United States
• Forensic accounting > United States
• Fraud investigation > United States

Bibliography (note)

• Includes bibliographical references and index.

Contents

1. Fraud Definitions and Taxonomy -- 2. Forensic Accounting and Fraud Auditing Fundamentals -- 3. Auditor Liability for Undetected Fraud -- 4. Forensic and Investigative Accounting: A Case Approach -- 5. Prevention and Detection of Fraud -- 6. Fraud Risk Assessment -- 7. Accounting Systems and Cycles -- 8. Computer-Related Fraud -- 9. The Auditor As An Expert Witness -- 10. General Criteria and Standards for Evaluating an Expert's Qualifications -- 11. Gathering Evidence -- 12. Case Studies.

ISBN

0471106461 (Cloth)

LCCN

95005510

OCLC

• 31971639
• ocm31971639

Owning Institutions

Columbia University Libraries