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Fraud Examination 6th Edition by W. Steve Albrecht PDF Download

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Intro

The book continues to be a major text for students and professionals in the field of fraud checks. The book provides a comprehensive coverage of the theories, concepts, and methods used in fraud checking, while also offering real-world examples and applications. The wording and sentences are well organized and easy to read. Many state that this book becomes an ideal source for those who are new to the field of fraud checking.

Book Description

Cover Image of Fraud Examination 6th Edition by W. Steve Albrecht PDF Download
Source: Amazon

From the internet page we found about the description of this Fraud Examination 6th Edition pdf. And here’s the information;

Learn to identify, detect, investigate and prevent financial fraud today with the latest edition of Albrecht/Albrecht/Albrecht/Zimbelman’s FRAUD EXAMINATION, 6E. Develop fraud skills as you become a better interviewer, stronger and more skeptical document examiner, better technology user and more informed decision maker. Closely examine and gain a strong understanding of the types of fraud and nature of fraud investigation today with current business examples and numerous actual fraud cases, delivered first-hand from the authors’ experience. FRAUD EXAMINATION presents today’s most important fraud concepts with an emphasis on the growing areas of ebusiness and cyber fraud. Significant discussion familiarizes you with forensic analysis as well as legal options for victims of fraud. New discussion also highlights how experts use technology to accomplish fraud and detect fraud.

read: Contemporary Auditing 12th Edition by Michael C. Knapp

Table of Contents

Brief Contents

Contents

About the Authors

Foreword

Preface

Part 1: Introduction to Fraud

Chapter 1: The Nature of Fraud

Seriousness of the Fraud Problem

What Is Fraud?

Charles Ponzi and the Famous Ponzi Scheme

Types of Fraud

Criminal and Civil Prosecution of Fraud

How to Prepare to Be a Fraud-Fighting Professional

Certified Fraud Examiners

Fraud-Related Careers

Review of the Learning Objectives

Key Terms

Questions

Short Cases

Case Studies

Debates

Internet Assignments

Endnotes

Chapter 2: Why People Commit Fraud

Who Commits Fraud

The Fraud Triangle

The Element of Pressure

The Element of Opportunity

The Element of Rationalization

Summary of the Fraud Triangle

Fraud Recruitment

Review of the Learning Objectives

Key Terms

Questions

Short Cases

Case Studies

Internet Assignment

Debate

Endnotes

Chapter 3: Fighting Fraud: An Overview

Knowing Different Ways That Organizations Fight Fraud

Fraud Detection

Fraud Investigation

Follow-Up Legal Action

Review of the Learning Objectives

Key Terms

Questions

Short Cases

Case Studies

Internet Assignments

Debates

Endnotes

Appendix A: Red Hat Code of Business Conduct and Ethics

Part 2: Fraud Prevention

Chapter 4: Preventing Fraud

Just about Everyone Can Be Dishonest

Creating a Culture of Honesty, Openness, and Assistance

Eliminating Opportunities for Fraud to Occur

Preventing Fraud – A Summary

A Comprehensive Approach to Fighting Fraud

Organizations and Fraud – The Current Model

Review of the Learning Objectives

Key Term

Questions

Short Cases

Case Studies

Internet Assignments

Debates

Endnotes

Part 3: Fraud Detection

Chapter 5: Recognizing the Symptoms of Fraud

Symptoms of Fraud

Accounting Anomalies

Internal Control Weaknesses

Analytical Fraud Symptoms

Extravagant Lifestyles

Unusual Behaviors

Tips and Complaints

Review of the Learning Objectives

Key Terms

Questions

Short Cases

Case Studies

Internet Assignments

Endnotes

Chapter 6: Data-Driven Fraud Detection

Errors and Frauds

The Data Analysis Process

Data Analysis Software

Data Access

Data Analysis Techniques

Outlier Investigation

Stratification and Summarization

Real-Time Analysis

Analyzing Financial Statements

Review of the Learning Objectives

Key Terms

Questions

Short Cases

Case Studies

Internet Assignments

Debates

Endnote

Appendix A: Examples of the Data-Driven Approach

Part 4: Fraud Investigation

Chapter 7: Investigating Theft Acts

Deciding When to Investigate

Beginning an Investigation

Developing a Vulnerability Chart

Theft Act Investigation Methods

Review of the Learning Objectives

Key Terms

Questions

Short Cases

Case Studies

Internet Assignments

Debates

Endnotes

Chapter 8: Investigating Concealment

Concealment Investigative Methods

Review of the Learning Objectives

Key Terms

Questions

Short Cases

Case Studies

Internet Assignments

Debates

Endnotes

Chapter 9: Conversion Investigation Methods

Conversion Searches

Government Sources of Information

Private Sources of Information

Online Databases

Internet Search

The Net Worth Method

Review of the Learning Objectives

Key Terms

Questions

Short Cases

Case Studies

Internet Assignments

Debates

Endnotes

Chapter 10: Inquiry Methods and Fraud Reports

Interviewing – An Overview

Understanding Reaction to Crisis

Planning an Interview

Mechanics of the Interview

Honesty Testing

The Fraud Report

Review of the Learning Objectives

Key Terms

Questions

Short Cases

Case Studies

Internet Assignments

Debates

Endnotes

Appendix A: Sample Signed Statement

Appendix B: An Example Fraud Report

Part 5: Management Fraud

Chapter 11: Financial Statement Fraud

The Problem of Financial Statement Fraud

Financial Statement Fraud in Recent Years

Why These Problems Occurred

Nature of Financial Statement Fraud

Motivations for Financial Statement Fraud

A Framework for Detecting Financial Statement Fraud

Management and the Board of Directors

Relationships with Others

Relationship with Financial Institutions

Relationship with Related Organizations and Individuals

Relationship with Auditors

Relationship with Lawyers

Relationship with Investors

Relationship with Regulatory Bodies

Organization and Industry

Financial Results and Operating Characteristics

Review of the Learning Objectives

Key Terms

Questions

Short Cases

Case Studies

Internet Assignments

Debates

Endnotes

Appendix A: Laws and Corporate Governance Changes Following the Sarbanes-Oxley Act

Chapter 12: Revenue- and Inventory-Related Financial Statement Frauds

Revenue-Related Fraud

Inventory and Cost of Goods Sold Frauds

Review of the Learning Objectives

Key Terms

Questions

Short Cases

Case Studies

Internet Assignments

Debates

Endnotes

Appendix A: Strategic Reasoning and Detecting Revenue and Inventory-Related Fraud

Chapter 13: Liability, Asset, and Inadequate Disclosure Frauds

Ways to Manipulate Liabilities

Identifying Understatement of Liability Fraud Exposures

Not Recording or Underrecording Various Types of Debt (Notes, Mortgages, etc.)

Detecting Understatement of Liability Fraud Symptoms

Proactively Searching for Symptoms Related to the Underreporting of Liabilities

Identifying Asset Overstatement Fraud

The Slippery Slope of Earnings Management

Identifying and Actively Searching for Asset Overstatement Fraud Symptoms

Kinds of Disclosure Fraud

Detecting Inadequate Disclosure Fraud

Symptoms Related to Overall Misrepresentation about the Company or Its Assets

Disclosure Fraud Related to Financial Reports and Financial Statement Footnotes

Inappropriate Accounting for Nonmonetary Transactions

Inappropriate Accounting for Roundtrip Transactions

Improper Accounting for Foreign Payments in Violation of the Foreign Corrupt Practices Act (FCPA)

Improper Use of Non-GAAP Financial Measures

Improper Use of Off-Balance-Sheet Arrangements

Review of the Learning Objectives

Key Terms

Questions

Short Cases

Case Studies

Internet Assignments

Debates

Endnotes

Appendix A: Strategic Reasoning and Detecting Liability, Asset, and Inadequate Disclosure Frauds

Part 6: Other Types of Fraud

Chapter 14: Fraud against Organizations

Fraud Statistics

Asset Misappropriations

Corruption

Review of the Learning Objectives

Key Terms

Questions

Short Cases

Case Studies

Internet Assignments

Debates

Endnotes

Chapter 15: Consumer Fraud

Consumer Fraud and Its Seriousness

Identity Theft

Other Types of Consumer and Investment Scams

Mortgage Fraud and the Subprime Mortgage Crisis

Review of the Learning Objectives

Key Terms

Questions

Short Cases

Case Studies

Internet Assignments

Debates

Endnotes

Appendix A: An Overview of the Subprime Mortgage Crisis

Chapter 16: Bankruptcy, Divorce, and Tax Fraud

Overview of Tax, Divorce, and Bankruptcy Frauds

Divorce Fraud

Bankruptcy Fraud

Bankruptcy and Divorce Fraud Schemes – the Planned Bankruptcy (Bust-Out)

Fraudulent Concealment of Assets or Income in Bankruptcies or Divorces

Fraudulent Transfers

Civil Liability for False Accusations

Money Laundering

Review of the Learning Objectives

Key Terms

Questions

Short Cases

Case Studies

Internet Assignments

Endnotes

Appendix A: Affidavit of Proposed Investigator

Appendix B: Application for Retention of Investigator

Chapter 17: Fraud in E-Commerce

Fraud Risks in E-Commerce

Preventing Fraud in E-Commerce

Detecting E-Business Fraud

Review of the Learning Objectives

Key Terms

Questions

Short Cases

Cases Studies

Endnotes

Part 7: Resolution of Fraud

Chapter 18: Legal Follow-Up

The Court System

Overview of the Civil Litigation Process

Overview of the Criminal Litigation Process

Expert Witnessing

Review of the Learning Objectives

Key Terms

Questions

Short Cases

Case Studies

Internet Assignments

Debates

Endnotes

Appendix: Financial Statement Fraud Standards

Bibliography

Glossary

Index

We attach a complete account of the table of contents of this book. You no longer need to look for it on the internet.

About of Author

It turns out that the authors of this book are four people in total. We get this information from the Amazon page. But next to the title of this book we write only one author’s name.

Here’s a quick look at the author’s name:

  1. Steve Albrecht was the Andersen Distinguished Professor of Accountancy in the Marriott School of Management at Brigham Young University.Dr. Chad O. Albrecht, associate professor and M.B.A. director at Utah State University, received his Ph.D. from ESADE Business School in Barcelona, Spain, and currently teaches forensic accounting, strategy and ethics. His research focuses on international fraud and corruption from a humanistic perspective.

    Dr. Conan C. Albrecht, professor of Information Systems at Brigham Young University, teaches enterprise development, middleware, business programming and technology security. Dr. Albrecht researches computer-based fraud detection techniques, e-commerce platforms and online group dynamics.

    Dr. Mark F. Zimbelman is Mary and Ellis Professor at Brigham Young University (BYU). He teaches classes on auditing and fraud examination and focuses his research exclusively on fraud. His research has been published in numerous academic journals and he has worked with the American Institute of Certified Public Accountants and the Institute of Internal Auditors in writing various publications on fraud.

At first glance, the author’s information above will hopefully help you to get to know him. Don’t forget to look for comparison data to increase your knowledge of the authors.

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Closing

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