Fraud Auditing and Forensic Accounting : New Tools and Techniques

Fraud Auditing and Forensic Accounting details the investigation, detection, documentation and prevention of accounting frauds, stock frauds and employee theft and embezzlement. The authors, noted authorities in the field, deliver an incisive, in-depth treatment that merges an analysis of the organizational environment with the requisite auditing and investigative tools. It tells you how to detect and deter fraud in books of account; the characteristics of organizations in which fraud is likely to occur; accounting, audit and investigative techniques; and methods for documenting fraud and preparing evidence. A final section demonstrates how the theories, rules and procedures discussed can be applied in a variety of real-world cases.