Tommie W. Singleton – författare

Get the latest tools in fraud auditing and get rid of fraud in your organization

With the responsibility of detecting and preventing fraud placed directly on the accounting profession, you are responsible for recognizing fraud and learning the tools and strategies necessary to stop it. Fraud Auditing and Forensic Accounting, Third Edition shows you how to develop an investigative eye toward both internal and external fraud and provides crucial information on how to deal with it when discovered.

This authoritative, timely book equips auditors, investigators, corporate attorneys, and accountants to identify the signs of financial fraud and successfully investigate it. This new edition will enable you 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 Use the latest methods for documenting fraud and preparing evidence-and much more

PRAISE FOR Fraud Auditing and Forensic Accounting, Third Edition "An excellent primer for developing and implementing an antifraud program as part of a SOX 404, fraud prevention and detection process. A clear and concise history of fraud and the methods needed to deter it now and for the future. It is like having a professor on call and in your office when you need one. Well written with easy-to-understand definitions and examples, this is a must-read for anyone who is putting a financial investigation unit in place." —George Mullins, CFE, HealthSouthInternal Audit Manager and Project Manager, Antifraud Program

"The book is an excellent anti-fraud resource for those professionals charged with the responsibility of detecting, investigating, and preventing fraud. I also highly recommend it to educators as a prospective textbook for a semester-long course in macro fraud examination." —Thomas Buckhoff, PhD, CPA, CFE, Associate Professor of Forensic Accounting, Georgia Southern University, and Principal, FraudWise, LLC

"This book, better than any other in print, hits the subject areas I cover in my fraud examination and forensic accounting class. The authors have done a great job of presenting complicated terms and techniques in a manner for students to understand. I particularly like the presentation of a fraud''s endgame, namely the court case that recovers assets and puts these creeps in jail." —Douglas E. Ziegenfuss, Professor and Chair, Department of Accounting,Old Dominion University

FRAUD AUDITING AND FORENSIC ACCOUNTING With the responsibility of detecting and preventing fraud falling heavily on the accounting profession, every accountant needs to recognize fraud and learn the tools and strategies necessary to catch it in time. Providing valuable information to those responsible for dealing with prevention and discovery of financial deception, Fraud Auditing and Forensic Accounting, Fourth Edition helps accountants develop an investigative eye toward both internal and external fraud and provides tips for coping with fraud when it is found to have occurred. Completely updated and revised, the new edition presents: Brand-new chapters devoted to fraud response as well as to the physiological aspects of the fraudsterA closer look at how forensic accountants get their job doneMore about Computer-Assisted Audit Tools (CAATs) and digital forensicsTechnological aspects of fraud auditing and forensic accountingExtended discussion on fraud schemesCase studies demonstrating industry-tested methods for dealing with fraud, all drawn from a wide variety of actual incidentsInside this book, you will find step-by-step keys to fraud investigation and the most current methods for dealing with financial fraud within your organization. Written by recognized experts in the field of white-collar crime, this Fourth Edition provides you, whether you are a beginning forensic accountant or an experienced investigator, with industry-tested methods for detecting, investigating, and preventing financial schemes.

FRAUD AUDITING AND FORENSIC ACCOUNTING

With the responsibility of detecting and preventing fraud falling heavily on the accounting profession, every accountant needs to recognize fraud and learn the tools and strategies necessary to catch it in time. Providing valuable information to those responsible for dealing with prevention and discovery of financial deception, Fraud Auditing and Forensic Accounting, Fourth Edition helps accountants develop an investigative eye toward both internal and external fraud and provides tips for coping with fraud when it is found to have occurred.

Completely updated and revised, the new edition presents:

Brand-new chapters devoted to fraud response as well as to the physiological aspects of the fraudster A closer look at how forensic accountants get their job done More about Computer-Assisted Audit Tools (CAATs) and digital forensics Technological aspects of fraud auditing and forensic accounting Extended discussion on fraud schemes Case studies demonstrating industry-tested methods for dealing with fraud, all drawn from a wide variety of actual incidents

Inside this book, you will find step-by-step keys to fraud investigation and the most current methods for dealing with financial fraud within your organization. Written by recognized experts in the field of white-collar crime, this Fourth Edition provides you, whether you are a beginning forensic accountant or an experienced investigator, with industry-tested methods for detecting, investigating, and preventing financial schemes.

FRAUD AUDITING AND FORENSIC ACCOUNTING

With the responsibility of detecting and preventing fraud falling heavily on the accounting profession, every accountant needs to recognize fraud and learn the tools and strategies necessary to catch it in time. Providing valuable information to those responsible for dealing with prevention and discovery of financial deception, Fraud Auditing and Forensic Accounting, Fourth Edition helps accountants develop an investigative eye toward both internal and external fraud and provides tips for coping with fraud when it is found to have occurred.

Completely updated and revised, the new edition presents:

Brand-new chapters devoted to fraud response as well as to the physiological aspects of the fraudster A closer look at how forensic accountants get their job done More about Computer-Assisted Audit Tools (CAATs) and digital forensics Technological aspects of fraud auditing and forensic accounting Extended discussion on fraud schemes Case studies demonstrating industry-tested methods for dealing with fraud, all drawn from a wide variety of actual incidents

Inside this book, you will find step-by-step keys to fraud investigation and the most current methods for dealing with financial fraud within your organization. Written by recognized experts in the field of white-collar crime, this Fourth Edition provides you, whether you are a beginning forensic accountant or an experienced investigator, with industry-tested methods for detecting, investigating, and preventing financial schemes.

Praise for Managing the Audit Function"The corporate governance issues, accounting irregularities, and legislative actions that have taken place over the past two years have elevated the role and importance of the internal audit function. Managing the Audit Function provides a valuable guide and reference tool for those charged with either executing or overseeing this function."-- Daniel S. Kaplan, Business Risk Services PartnerErnst & Young LLP"It was refreshing to read Internal Audit literature with the appropriate focus on information systems and information systems auditing, since computer systems play such a key role in the processing of accounting transactions and the performance of business operations in today's business environment."-- William J. Powers, Partner, National DirectorInformation Systems Assurance ServicesBDO Seidman, LLP"Cangemi and Singleton have created a knowledge management tool for the creation of quality audit manuals and functions. Managing the Audit Function is an important book for all audit managers, and with the addition of new and updated material, including information on the implications and requirements of the Sarbanes-Oxley Act, it provides the information to keep pace with changing conditions affecting the audit function."-- Robert S. Roussey, Professor of AccountingLeventhal School of Accounting, University of Southern CaliforniaInternational President, Information Systems Audit and Control Association" This is basically a procedures manual for an internal auditing department that has been prepared by two of the world's most knowledgeable IT auditors. The book is a handy tool because examples are given throughout of relevant audit documents, such as audit reports, responses to reports, responses to delinquent responses, matrices, checklists, and flowcharts. Every audit department should have this book as a reference manual."-- Dale L. Flesher, PhD, CPA, CMA, CIA, CFE, CGFMProfessor of Accountancy and Associate DeanUniversity of Mississippi