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Accountant's Guide to Fraud Detection and Control, 2nd E by
Howard R. Davia, Patrick C. Coggins, John C. Wideman, Joseph T.
Kastantin
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2. Accountant's Guide to Fraud Detection and Control, 2nd E by
Howard R. Davia, Patrick C. Coggins, John C. Wideman, Joseph T.
Kastantin
Book Description
ISBN: 978-0-471-35378-2
Hardcover
384 pages
March 2000
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.
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.
Table of Contents:
FRAUD-SPECIFIC EXAMINATIONS AND INTERNAL CONTROL.
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Audit Responsibility for Fraud Detection After Cohen and Treadway.
New Perspectives on Fraud.
Principles and Standards for Fraud-Specific Examinations.
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3. Classifying Fraud for Improved Detection.
Internal Control and Fraud-Specific Internal Control.
Establishing and Operating an Effective Fraud-Specific Internal Control System: Seven
Steps to Internal Control.
Computer Fraud 101.
Fraud Case Studies.
Fraud Case Studies--Solutions.
Custodial Fraud.
INVESTIGATING FRAUD.
Investigating Suspected Fraud.
Proactive and Reactive Investigations.
PROSECUTING FRAUD.
Rules of Evidence, Fraud Discovery, and Prosecution.
The Legal Cases in Fraud.
Ethical Conduct and Fraud Prevention.
Bibliography.
Index.
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