Fraud 101: Techniques and Strategies for Detection - Hardcover

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HOWARD M. SILVERSTONE, CPA, FCA, CFE, is founder and Director of Forensic Resolutions, Inc., a forensic accounting firm. He has concentrated on forensic and investigative accounting since 1985 and has been involved in all aspects of cases, including those involving fraud investigations, complex commercial litigation, insurance claims, and due diligence, both as a consulting and expert witness. He is also coauthor of Forensic Accounting and Fraud Investigation for Non-Experts (published by Wiley) and has contributed articles to The Legal Intelligencer, Security Management, and many other publications. He also contributed a chapter to The CPA's Handbook of Fraud and Commercial Crime Prevention, originally published in 2000 by the AICPA. He is a frequent speaker who has delivered presentations for professional organizations, law firms, and insurance companies. HOWARD R. DAVIA (deceased) was a certified public accountant with more than thirty years of experience in government, industry, and public accounting. As an audit executive with both the U.S. General Accounting Office and the General Services Administration, and subsequently as a chief executive operating officer with the General Services Administration, he gained vast experience in the opportunities for fraud, as well as for its detection and deterrence. He is the author of Fraud 101 and coauthor of Accountant's Guide to Fraud Detection and Control, Second Edition (published by Wiley).

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The tools and know-how for keeping fraud out of your business

Based on Howard Davia's groundbreaking work, Fraud 101, Second Edition offers step-by-step guidelines to fraud detection and prevention, complete with the tools you need to stop fraud in its tracks before it even starts. Reflecting the latest techniques and standards, this Second Edition:

• Provides unique insights into the nature of fraud and the mind-set needed to combat it
• Discusses the latest legislation and other pronouncements
• Provides proven solutions showing how to expose different types of fraud
• Includes numerous case studies illustrating how easy it can be to commit fraud, and how difficult it can be to prosecute the crime

Root out fraud before it happens with the invaluable, hands-on approach found in Fraud 101, Second Edition.

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Occupational fraud and abuse is a widespread problem that affects practically every organization, regardless of size, location, or industry. While the high-profile cases of Enron and Tyco have increased public awareness of this type of fraud, the truth remains that accidents or anonymous tips only detect about two-thirds of known fraud cases. Detection in this manner is extremely inadequate and also can be exceedingly costly for your company. Discover how to become proactive in detecting and preventing financial fraud in your organization with the tools and techniques in Fraud 101, Second Edition.

Demonstrating where traditional methods of fraud detection fall short, Fraud 101 provides step-by-step guidance showing you how to perform a proactive fraud investigation. If you're a beginning auditor or one with years of experience, this Second Edition tells you:

• What to search for
• How to search for it
• How to know when you're finished
• When a case is ready for reactive case development
• When to quit

Building upon the pioneering groundwork set by the late Howard Davia?who had more than thirty years of experience as a proactive fraud-specific investigator?Fraud 101, Second Edition takes Davia's original concepts and ideas and updates them to reflect the many developments that have taken place in the current global business climate. This Second Edition provides you with the latest tools for preventing and searching for fraud, including expanded coverage of financial statement fraud, internal controls, and Sarbanes-Oxley. Other key features include:

• Step-by-step guidance on how to perform an effective investigation
• Numerous real-world case studies, many of which are based on the authors' actual experiences
• Discussions of the major types of fraud, complete with sample investigation procedures for each
• New tools and case studies that cover financial fraud
• And much more

Serving as an educational tool for business managers and owners, CFOs, accountants, controllers, auditors, and college students, Fraud 101, Second Edition provides the critical tools to combat fraud in any organization.