"Forensic accounting" is a growing area of practice in which the knowledge, skills and abilities of advanced accounting are combined with investigative expertise and applied to legal problems. Forensic accountants are often asked to provide litigation support where they are called on to give expert testimony about financial data and accounting activities. In other more proactive engagements, they probe situations using special investigative accounting skills and techniques. Some even see forensic accounting as practiced by skilled accounting specialists becoming part and parcel of most financial audits--an extra quality control step in the auditing process that will help reduce financial statement fraud.
Forensic accounting is a growing area of practice in which the knowledge, skills and abilities of advanced accounting are combined with investigative expertise and applied to legal problems.
Written by three top accounting and forensic teachers, this text covers all the important underpinnings, as well as the substance of forensic accounting.
"Forensic accounting" is a growing area of practice in which the knowledge, skills and abilities of advanced accounting are combined with investigative expertise and applied to legal problems.
While this book provides an essential call-to-action for congress and policy makers, it also serves as a vital tool for law enforcement agencies, criminal prosecutors and attorneys, and forensic science educators.
Q:What is your understanding regarding the required documentation for purchases of IT [information technology] consulting services? A: I understand that any such services must be approved first by the IT department head and then by me.
This 4th edition of the text includes a chapter on frauds perpetrated against organizations by individuals outside their staff—a growing threat for many entities as commerce increasingly crosses technological and geographical borders.
In Figure 11-3, you can see the linkages between Jimmy John Jackson and several business enterprises. In this example, three businesses are presented: Jackson Auto Body, Inc., JJ's Truck Stop, and Jack & Jill Hotel.
The text follows the model curriculum for education in fraud and forensic funded by the U.S. national Institute of Justice and developed by a Technical Working Group of experts in the field.
The Forensic and Investigative Accounting Casebook is a collection of Problem-Based Learning cases designed to reinforce principles taught in forensic accounting/auditing courses throughout the United States.
The website includes the Nigrini Cycle Excel template and several Access databases with their Benford's Law queries. The tests in the book will focus your attention on the abnormal duplications, biases, and anomalies in your data.