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Contents Preface Acknowledgements Part One Fraud and Forensic Accounting Overview Chapter 1 Fraud in Society What Is Fraud? Types of Fraud What the Numbers Tell Us about Fraud The Social Consequences of Economic Crime Suggested Readings Chapter 2 Understanding the Basics of Financial Accounting Introduction The Five Accounting Cycles Journals Tying the Thread Suggested Readings Chapter 3 The Entities Proprietorships The Partnership Corporations Business Enterprises in the Global Environment Suggested Readings Chapter 4 Fundamental Principles of Analysis Good Analysis = Due Diligence? Why Do It? Other Factors to Consider Analysis for the Non-Expert To the Future Suggested Readings Chapter 5 The Role of the Accounting Professional The Importance of Accounting Professionals in the Investigation The Audit Process Internal Controls Part Two Financial Crime Investigation Chapter 6 Business as a Victim Introduction Employee Thefts Payroll Fraud Fraudulent Billing Schemes Fraud Committed by Outsiders Management Thefts Corporate Thefts Identity Theft Suggested Readings Chapter 7 Business Villains Introduction Organized Crime and Business Money Laundering Conclusion Suggested Readings Chapter 8 The Investigative Process Introduction Case Initiation Case Evaluation Goal Setting and Planning Investigation Conclusion Suggested Readings Chapter 9 Interviewing Financially Sophisticated Witnesses Introduction The Interview Interviewing Financially Sophisticated Witnesses Conclusion Suggested Readings Chapter 10 Proving Cases through Documentary Evidence Introduction Document Collection The Process of Proof The Logic of Argument Proof through Inference Conclusion Suggested Readings Chapter 11 Analysis Tools for Investigators Introduction Why use analysis tools at all? Associational Analysis Temporal Analysis Conclusion Suggested Readings Chapter 12 Inferential Analysis Introduction How Inferential Analysis Helps What is an Inference Network? Investigative Inference Analysis The Key List Constructing an Investigative Inference Chart Plotting the Chart Some Tips for Charting Success Applying the Chart to the Investigative Process Conclusion Suggested Readings Chapter 13 Documenting and Presenting the Case Introduction Creating a System The Case Book System Report Writing Testifying as a Financial Expert Conclusion Suggested Readings Appendix [waiting for author to provide title] Glossary Index
Library of Congress Subject Headings for this publication:
Fraud -- Prevention.