Financial Statement Fraud: Prevention and Detection
By Zabihollah Rezaee, CFE, and Richard Riley, CFE
This book’s author is a CFE
Description
Financial statement fraud (FSF) continues to be a major challenge for organizations worldwide. "Financial Statement Fraud: Prevention and Detection, Second Edition" is a superior reference providing you with an up-to-date understanding of financial statement fraud, including its deterrence, prevention and early detection.
In this book you will find:- A clear description of roles and responsibilities of all those involved in corporate governance and the financial reporting process to improve the quality, reliability and transparency of financial information
- Sample reports, examples and documents that promote a real-world understanding of incentives, opportunities and rationalizations
- Emerging corporate governance reforms in the post-SOX era, including provisions of the SOX Act, global regulations and best practices, ethical considerations and corporate governance principles
- Practical examples and real-world "how did this happen" discussions that provide valuable insight for corporate directors and executives, auditors, managers, supervisory personnel and other professionals saddled with anti-fraud responsibilities
- Establishing internal fraud controls
- The nature of collecting evidence
Product Details
| Label | Value |
|---|---|
| ISBN | 978-0-470-45570-8 |
| Publisher | John Wiley & Sons |
| Published | Copyright 2009 |
| Pages | 332 |
| Format | Hardcover |
Table of Contents
| Chapter 1 | Financial Statement Fraud Defined |
|---|---|
| Chapter 2 | Financial Reporting Structure |
| Chapter 3 | Cooking the Books Equals Fraud |
| Chapter 4 | Realization, Prevention and Detection |
| Chapter 5 | Taxonomy and Schemes |
| Chapter 6 | Role of Corporate Governance |
| Chapter 7 | Board of Directors' Oversight Responsibility |
| Chapter 8 | Audit Committees and Corporate Governance |
| Chapter 9 | Management Responsibility |
| Chapter 10 | Role of the Internal Auditor |
| Chapter 11 | Role of External Auditors |
| Chapter 12 | Governing Bodies |
| Chapter 13 | Fraud in a Digital Environment |
| Chapter 14 | Fraud Examination Practice, Education and Research |
| Appendix | Summary of Six Recent Fraud Studies |
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