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Forensic Accounting For Dummies


A practical, hands-on guide to forensic accounting

Forensic accountants investigate economic crimes, perform risk assessments, assist in all kinds of civil litigation, andprovide expert testimony. If you're pursuing a career in thisexciting field or just want to understand how to detect and deal with financial fraud, this hands-on, friendly guide gives you plain-English explanations of the concepts andmethods of forensic accounting.

  • Forensic accounting 101 — get the scoop on who seeks out the services of a forensic accountant and the many types of services you'd be expected to provide

  • Who's cooking the books? — discover the types of fraud that take place within a business, from financial statement fraud to inventory fraud

  • Can't always bank on friendship — find out how forensic accountants help victims of fraud perpetuated by friends, family members, neighbors, and business partners

  • Put on your investigator's hat — detect the perpetrators of fraud and their methods by using the latest technology and investigative tools

Open the book and find:

  • The most common fraud schemes

  • Frauds committed againstbusinesses and individuals

  • How to spot and uncover financial statement fraud

  • Tips for identifying alteredrevenue statements

  • A detailed look at the litigation process

  • Ways to identify electronic scams

  • Stories of real fraud cases, some nearly unbelievable

  • Job opportunities with the IRSand FBI

Learn to:

  • Grasp the concepts and fundamentals of forensic accounting

  • Understand how financial fraud occurs and what to do if you suspect it in your own organization

  • Pursue a career in this growing field

Frimette Kass-Shraibman is Associate Professor of Accounting at Brooklyn College — CUNY.

Vijay S. Sampath is Managing Director in the Forensic and Litigation Consulting business segment of FTI Consulting, Inc.


Par t I: Investigating Forensic Accounting.

Chapter 1: Why the World Needs Forensic Accountants.

Chapter 2: Steering Your Career toward Forensic Accounting.

Chapter 3: Getting to Know the Most Common Fraud Schemes.

Chapter 4: Forensic Accounting Minus the Fraud.

Part II: The Anatomy of Occupational Fraud.

Chapter 5: Cooked Books: Finding Financial Statement Fraud.

Chapter 6: Investigating Inventory Fraud.

Chapter 7: Examining Revenue Recognition Problems.

Chapter 8: Studying Securities Fraud.

Part III: It's All in the Family: Fraud against Individuals.

Chapter 9: Divorce with a Side of Fraud.

Chapter 10: Protecting Estates, Trusts, and the Elderly.

Chapter 11: Recognizing Real Estate Fraud.

Part IV: Meeting Your Methods of Investigation.

Chapter 12: Walking through the Investigation Process.

Chapter 13: Tracing the Flow of Money.

Chapter 14: Going to the Source: Obtaining Records.

Chapter 15: Tapping into Electronic Evidence.

Chapter 16: Who Wants to Know? Reporting on Your Findings.

Chapter 17: Preparing for Trial: Business Litigation.

Chapter 18: Organizing Evidence and Serving as an Expert Witness.

Chapter 19: Peeking Inside Federal Government Fraud Cases.

Part V: Preventing Occupational Fraud.

Chapter 20: Helping Small Businesses Prevent Fraud.

Chapter 21: Assisting Larger Businesses with Fraud Prevention.

Chapter 22: Keeping Employees Honest (and Happy).

Chapter 23: Applying Technology to Fraud Prevention.

Part VI: The Part of Tens.

Chapter 24: Ten Entertaining Portrayals of Fraud.

Chapter 25: Ten Fairly Common – and Unsuspected – Frauds.

Chapter 26: Ten Truly Strange Fraud Stories.