Books and Manuals

PREFACE

This text seeks to provide comprehensive coverage of forensic accounting through a wide range of topics relevant to many students regardless of their major, concentration, or level of studies. The chapters are organized into three parts.

Part I deals with topics primarily relevant to the forensic accounting environment.
Part II deals with Forensic Accounting Tools and Techniques.
Part III deals with specific Forensic Accounting Applications.

CONTENTS

Chapter 1 Introduction to Forensic Accounting

What Is Forensic Accounting?
The Forensic Accountant
Opportunities in Forensic Accounting
Forensic Accounting Organizations
Organization of This Book

Chapter 2 The Forensic Accounting Legal Environment

Roadmap to the Legal System
Civil and Criminal Procedures
Common-Law Crimes
Federal Financial Crimes: The United States Code and Acts of Congress

Chapter 3 The Sarbanes-Oxley Act of 2002

Introduction
Overview, Enforcement, and Rules and Regulations
The Sarbanes-Oxley Act
Sarbanes-Oxley Compliance
SOX 404 Compliance with Small Public Companies

Chapter 4 Forensic Science and Information Technology

Forensic Science
Computer Forensics
Law Enforcement Databases and Networks

Chapter 5 Information Security

Information Security Management System (ISMS)
International Standards Organization Series 27000 Relating to Information Security
IT Security Assurance
Applied Security Controls

Chapter 6 Forensic Auditing and Investigation

Financial Statement Fraud
Performance of Analytical Procedures to Identify Fraud
Forensic Investigation
Interview and Interrogation

Chapter 7 Financial Statement Fraud

Introduction to Financial Statement Fraud
Financial Statement Fraud, the Stock Market, and Insider Trading
Prevention of Financial Statement Fraud
Management Discretion, Earnings Management, and Earnings Manipulation
Cases of Financial Statement Fraud and Manipulation

Chapter 8 Employee, Vendor, and Other Fraud against the Organization

The Fraud Problem in Perspective
Employee Fraud Schemes
The Audit Processes in Detecting and Preventing Employee Fraud
Vendor Fraud
Frauds from Customers and Competitors
Employee Fraud Methods in Electronic Accounting Information Systems

Chapter 9 Tax Fraud

Overview of Tax Fraud
Tax Practitioners and the IRS
Principal Tax Evasion Crimes
Civil Tax Fraud
Statute of Limitation
Methods of Proof
Tax Protesters

Chapter 10 Bankruptcy, Divorce, and Identity Theft

Bankruptcy Fraud
Divorce Fraud
Identity Theft

Chapter 11 Organized Crime and Terrorism Investigations

Organized Crime
Terrorism
Money Laundering

Chapter 12 Business Valuation

Financial Asset Valuation
Relevant Professional Organizations
Basic Valuation Theory
The Process of Valuing a Business
Valuation Methods

Chapter 13 Dispute Resolution and Litigation Services

Introduction
Alternative Dispute Resolution
Applications of Alternative Dispute Resolution
Corporate ADR Programs
Expert Consulting and Testimony
Expert Witnesses
Cases