Forensic Accounting encompasses the process of auditing to recognize and investigate financial fraud occurring in an organization. There is a growing need among law enforcement professionals, small business owners, and department managers to better understand basic forensic accounting principles, how different types of fraud occur, and how to investigate a fraud that is detected in a way that maximizes the chances of successful prosecution of the perpetrator. This book is broken down into 2 parts to provide a thorough grounding in all phases of forensic accounting and fraud investigation: Part One: Fraud and Forensic Accounting Overview Part Two: Financial Crime Investigation
Book Details:
- Author: Howard Silverstone
- ISBN: 9780470364185
- Year Published: 2007
- Pages: 304
- BISAC: BUS001040, BUSINESS & ECONOMICS/Accounting / Managerial
About the Book and Topic:
Forensic Accounting encompasses the process of auditing to recognize and investigate financial fraud occurring in an organization. There is a growing need among law enforcement professionals, small business owners, and department managers to better understand basic forensic accounting principles, how different types of fraud occur, and how to investigate a fraud that is detected in a way that maximizes the chances of successful prosecution of the perpetrator. This book is broken down into 2 parts to provide a thorough grounding in all phases of forensic accounting and fraud investigation: Part One: Fraud and Forensic Accounting Overview Part Two: Financial Crime Investigation
Forensic accounting has long been the exclusive domain of high-level accountants and auditors skilled at breaking down complex financial transactions. While their knowledge is invaluable as expert witnesses or consultants brought in to uncover complicated schemes, this alone is not sufficient to detect, prevent, and successfully prosecute financial fraud. Executives, managers, criminal investigators, and prosecuting attorneys all require a basic understanding of accounting principles and investigative techniques to protect organizations from fraud. This knowledge is invaluable for better insight into where an organization is most susceptible to fraud as well as to a more productive investigation process when fraud is suspected.
New edition includes discussion of implications of Sarbanes-Oxley and PCAOB rulings. All new real-life examples for business managers and criminal investigators. New legal milestone cases. Details the investigative process, providing guidance on documentary evidence, role of the expert witness, and interview techniques.
About the Author
Howard Silverstone, CPA, FCA, CFE (Philadelphia, PA) is Director and Co-Founder of Forensic Resolutions, Inc. He has concentrated on forensic and investigative accounting since 1985 and has been involved in every aspect of cases, including planning, detailed analysis, discovery, and expert testimony in forensic accounting. He has contributed articles to The Legal Intelligencer, Litigation Quarterly, and The Risk Report, as well as a chapter in The CPA’s Handbook of Fraud and Commercial Crime Prevention. A frequent speaker, he’s delivered presentations for many corporations, law firms, and insurance companies, as well as The Association of Certified Fraud Examiners, The Institute of Internal Auditors, and the Association of Financial Professionals (formerly the Treasury Management Association). Michael Sheetz, JD (Palm Beach, FL) is an adjunct professor of business law, ethics, and international law for several universities, and a former appellate law clerk for the Fourth District Court of Appeals. During his twenty-year law enforcement career he has been involved in every facet of criminal investigations of economic and computer crime, including fraud, Internet child pornography, embezzlement, money laundering, and racketeering. As a guest speaker and lecturer, he has spoken on topics such as exploitation of the elderly, computer crime and fraud prevention, and telemarketing fraud.