Fraud Auditing and Forensic Accounting, Fourth Edition
- 5h 34m
- Aaron Singleton, Tommie Singleton
- John Wiley & Sons (US)
- 2010
We are proud to be a part of the fourth edition of this book. The book begins with a general background about fraud auditing and forensic accounting in Chapter 1. Chapters 2 through 5 provide the basics of fraud such as fraud schemes, how they are perpetrated, what red flags (similar to fingerprints) exist for certain types of schemes, understanding the fraudster, and a fraud risk assessment to identify weak areas. Chapters 6 through 8 follow the "PDC" model for the antifraud profession: prevent, detect, and correct (respond). Chapters 9 though 12 cover the information technology (IT) aspects of fraud including the computer as an instrument of fraud, the target of fraud, and the fact systems are "data warehouses" that contain evidence of fraud. Chapter 13 focuses on the nonfinancial aspects of fraud investigation. Chapters 14 through 16 focus on the legal disposition of a fraud investigation and the major legal concepts, principles, and help for fraud auditors and forensic accountants, especially related to evidence and expert testimony. Chapter 17 is written specifically for public accounting and CPAs.
The material has been slightly reorganized from the third edition to make reading and assimilation of the content easier. New material includes updates in fraud response (a new Chapter 8), computer-related fraud (Chapter 9), cyber forensics (Chapter 12), physiological aspects of the fraudster (a new Chapter 13), and fraud and the CPA (Chapter 17).
We hope this book enables and empowers auditors, CPAs, law enforcement, risk and loss prevention professionals, and all others who have a responsibility related to fraud to better prevent, detect, and respond to fraud.
About the Authors
TOMMIE W. SINGLETON, CPA, CMA, CISA, CFF, CGEIT, and CITP, is Marshall IS Scholar and coordinator of the Forensic Accounting Program at the University of Alabama at Birmingham. His articles have appeared in such journals as EDPACS, EDP Auditor Journal, White-Collar Crime Fighter, Journal of Corporate Accounting and Finance, and Information Systems Audit and Control journal. Tommie has presented this material to dozens of auditing firms, internal audit departments, and professional organizations as seminars and training. He is a scholar-in-residence for the regional public accounting firm Carr, Riggs & Ingram with responsibilities related to fraud auditing and forensic accounting.
AARON J. SINGLETON, CPA, CISA, has worked for five years at a global public accounting firm performing information technology, financial statement, and regulatory compliance audits. Aaron's prior experience includes managing accounting and systems for a private wholesale company, and experience in systems development, installation, and support. Aaron has published articles related to fraud and forensics in journals including the Information Security Journal and the Journal of Corporate Accounting and Finance. Aaron earned his master's of accountancy from Bowling Green State University, and bachelor's degrees in accounting and management from the University of Alabama at Birmingham.
In this Book
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Background of Fraud Auditing and Forensic Accounting
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Fraud Principles
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Fraud Schemes
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Red Flags
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Fraud Risk Assessment
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Fraud Prevention
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Fraud Detection
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Fraud Response
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Computer Crime
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Fraud and the Accounting Information System
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Gathering Evidence
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Cyber Forensics
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Obtaining and Evaluating Nonfinancial Evidence in a Fraud Examination
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General Criteria and Standards for Establishing an Expert Witness's Qualifications
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The Legal Role and Qualifications of an Expert Witness
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Effective Tactics and Procedures for the Expert Witness in Court
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Fraud and the Public Accounting Profession
