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Fraud Examination

Conan Albrecht, Chad Albrecht, W. Albrecht and Mark Zimbelman


  • Hardcover
    $169.36
ISBN: 9781337619677
Fraud Examination
$169.36
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  • Hardcover
    $169.36
ISBN: 9781337619677

Publisher Description

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.

Author Biography

W. Steve Albrecht was the Andersen Distinguished Professor of Accountancy in the Marriott School of Management at Brigham Young University. He received a bachelor's degree in accounting from BYU and M.B.A. and Ph.D. degrees from the University of Wisconsin. He is a Certified Public Accountant (CPA), Certified Internal Auditor (CIA), and Certified Fraud Examiner (CFE). He previously taught at both Stanford and the University of Illinois. Dr. Albrecht currently serves on five corporate boards of directors and has been an expert witness in 38 major fraud cases. 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. He has published several articles on fraud detection and information theory in numerous academic and professional outlets. The core of this research is detectlets, which encode background and detection information for specific fraud schemes. He hopes the system will eventually serve as the foundation of a large, online repository of detectlets about all types of fraud in the next few years. 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. His research articles have appeared in numerous journals and have been quoted in multiple news outlets. Previous to his doctoral studies, Dr. Albrecht worked as a licensed stockbroker for the Bank of Montreal. 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. Dr. Zimbelman received his CPA license and worked for more than six years as a financial statement auditor and, later, as a controller in industry. After obtaining his Ph.D., he worked with KPMG in their fraud and forensics practice. This opportunity provided hands-on experience investigating violations of the Foreign Corrupt Practices Act, financial statement fraud, vendor fraud and embezzlement.

Table of Contents

Part I: INTRODUCTION TO FRAUD.

  1. The Nature of Fraud.
  2. Who Commits Fraud and Why.
  3. Fighting Fraud: An Overview. Part II: FRAUD PREVENTION.
  4. Preventing Fraud. Part III: FRAUD DETECTION.
  5. Recognizing the Symptoms of Fraud.
  6. Data-Driven Fraud Detection Part IV: FRAUD INVESTIGATION.
  7. Investigating Theft Acts.
  8. Investigating Concealment.
  9. Conversion Investigation Methods.
  10. Inquiry Methods and Fraud Reports. Part V: MANAGEMENT FRAUD.
  11. Financial Statement Fraud.
  12. Revenue- and Inventory-Related Financial Statement Frauds.
  13. Liability, Asset, and Inadequate Disclosure Frauds. Part VI: OTHER TYPES OF FRAUD.
  14. Fraud Against Organizations.
  15. Consumer Fraud.
  16. Bankruptcy, Divorce, and Tax Fraud.
  17. e-Commerce Fraud. Part VII: RESOLUTION OF FRAUD.
  18. Legal Follow-Up. Appendix. Bibliography. Glossary.

Product Details

Publisher
Cengage Learning, Inc
Year
2018
ISBN-10
1337619671
ISBN-13
9781337619677
Edition
6th
Country of Publication
United States
Pages
696
Format
Hardcover
Author
Conan Albrecht, Chad Albrecht, W. Albrecht, Mark Zimbelman
Publication Date
2018-05-01
Series
MindTap Course List
Language
English
Audience
College/Higher Education