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 | | Accountant's Guide to Fraud Detection and Control by Howard R. Davia, Patrick C. Coggins, John C. Wideman, Joseph T. Kastantin ISBN-10: 9780471353782 ISBN-10: 0-471-35378-7 ISBN-13: 9780471353782 ISBN-13: 978-0-471-35378-2 Hardcover 2000-03-15 Wiley Find Lowest Price |
Editorials | ||
Product Description From internal control structures that are not fraud-specific to insufficient communication in the fraud discovery-to-investigation and conviction process, fraudulent activity is a widespread fact of life in the business world. Historically, the corporate tendency has been to react to fraud after the fact, rather than to be proactive in its prevention. And in most cases, blame is directed at accountants and auditors. Unfortunately, these officers are rarely provided with the resources, proper training, and commitment from top management that are essential to effective fraud detection and control. The Accountant s Guide to Fraud Detection and Control offers comprehensive direction for this largely uncharted area. Two types of fraud are addressed in this book: fraudulent financial reporting, also known as "Treadway" fraud, usually originating in the top management sector; and "asset-theft" fraud, the more common and more costly type, likely to be practiced by virtually anyone, including outsiders. Treadway fraud is being adequately detected by independent auditors (CPAs) in their annual audits. Asset-theft fraud is not being adequately detected by anyone, with very few exceptions. From following clues to achieving a prosecution, here is sound advice that accountants and auditors will find invaluable. Businesses lose over $100 billion a year to fraud. Only 20 percent is discovered. Who s to blame? Accountants and internal auditors are often the scapegoats for management s insufficient fraud detection operations and guidelines. At last, here is comprehensive, intermediate training for evaluating, devising, and installing fraud-specific internal controls, and for conducting proactive fraud-specific examinations. Including actual case studies, the authors show accountants and auditors how to: * Anticipate problems and follow clues * Successfully disclose fraud * Compile the evidence necessary to prosecute acts of fraud * Develop investigative techniques * Create effective internal controls . . . and much more, to fill the needs of this crucial area. www.wiley.com/account ing | ||
Download Description Unique insights into the nature of fraud and how to expose it It's not enough to wait for a tip to expose corporate fraud. Fraud 101, Second Edition provides step-by-step guidance on how to perform detection procedures for every major type of fraud. Its new and detailed case studies reveal how easy it can be for a perpetrator to commit a fraud and how difficult it can be to prosecute. This new edition also offers expanded coverage of financial statement fraud, fraud-specific internal control, and Sarbanes-Oxley. | ||
Reviews | ||
Amazingly exciting!!!! Whether you are a mystery reader or a professional auditor or a CEO/CFO, you will gain from reading this book. Mr Howard Silverstone shared his experience magnanimously. He guided the reader patiently using easily followed step-by-step approach to carry out fraud investigation. However, I find (and Mr Howard Silverstone kept repeating in the book) that the facts are over-simplified. I suspected this has been the case to enable non-expert to follow the book. In essence, this is a book that allows all levels of readers to heighten their awareness on the presence of fraud penetrators and the need to enhance internal controls as a deterrent. | ||
Well-written new edition of fraud overview Fraud is ever present, especially now. Authors Howard Silverstone and Howard R. Davia suggest that in recent years fraud has moved from the periphery of the corporate world to the center of it - from small, unprofitable, marginal companies to the biggest blue chips. The headlines about Enron, WorldCom and Global Crossing suggest that the authors are right. They do a commendable job of categorizing and explaining various kinds of fraud and the circumstances that make scams profitable. They offer enough anecdotes to fill a mystery novel writer's idea file for a year. Given that their book is also accessible, intelligible and, at times, even entertaining, we recommend protecting your company by reading it carefully. This may be your opportunity to avoid ever finding yourself at a board meeting trying to figure out "Who done it?" | ||