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Fraud Examination (4TH 12 - Old Edition)by W. Steve Albrecht
Synopses & Reviews
Help your students understand the growing significance of fraud in today's accounting world as the latest edition of this provocative text teaches students how to identify, detect, investigate, and prevent financial fraud. Albrecht/Albrecht/Albrecht/Zimbelman's FRAUD EXAMINATION, Third Edition, closely examines the nature of fraud using memorable business examples and captivating actual fraud cases drawn from the first-hand experience of well-recognized fraud investigator and forensic accounting expert W. Steve Albrecht and the entire authorship team. Students examine the many types of fraud, including recent developments such as the unique, rapidly increasing e-business fraud. Students see both how technology is increasingly involved in fraud and how it can be used to detect fraud. This edition even addresses legal options for victims of fraud. Significant new discussion of forensic analysis expands students? understanding of the field, while a fresh, clean design increases readability and student appeal. New learning features and strong end-of-chapter exercises draw attention to the most important information and drive critical thinking. New ACL software, the foremost fraud software on the market, and instant access to Picalo, a specialized fraud analysis software created by Conan Albrecht, are now included with this edition for your convenience. Select chapter assignments in Chapter 6 integrated with the software provide students with important hands-on technology experience. Trust the current, complete coverage found in Albrecht/Albrecht/Albrecht/Zimbelman?s FRAUD EXAMINATION, Third Edition, to prepare your students for success in this exciting field of escalating importance.
Learn to identify, detect, investigate, and prevent financial fraud with the latest edition of FRAUD EXAMINATION, 4E. Study and understand the nature of fraud investigation today with memorable business examples and numerous actual fraud cases to ensure your understanding of today's most important fraud concepts. Examine the many types of fraud--from tax fraud and e-business fraud, to consumer fraud--and review legal options for victims of fraud. Significant new discussion familiarizes students with forensic analysis. Throughout this edition, technology is increasingly used to accomplish fraud and used to detect fraud.
About the Author
W. Steve Albrecht is the Andersen Alumni Professor of Accountancy in the Marriott School of Management at Brigham Young University. He received a bachelor's degree in accounting from BYU and MBA and PhD degrees from the University of Wisconsin. He is a Certified Public Accountant, Certified Internal Auditor, and Certified Fraud Examiner. Dr. Chad O. Albrecht, assistant professor at Utah State University, received his PhD from ESADE Business School in Barcelona, Spain, and currently teaches forensic accounting 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. He currently serves as associate editor of Cross Cultural Management: An International Journal, a peer-review journal by Emerald Publishing. Dr. Conan C. Albrecht, associate professor of Information Systems at Brigham Young University, teaches enterprise development, middleware, and business programming. 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. He is currently developing an open source framework for computer-based fraud detection. 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. Mark F. Zimbelman is an accounting professor and Selvoy J. Boyer Fellow 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 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.
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