The definitive, must-have guide for the forensic accounting professional A comprehensive and practical overview of civil and criminal forensic accounting methodology, Forensic Accounting Body of Knowledge defines the profession of forensic accounting, capturing and codifying methods that define the body of knowledge. Filled with practical forensic accounting tips, tools and techniques, the book contains contributions from US and global professionals spanning all aspects of the financial community, including the law enforcement, investment,investigative, and regulatory arenas. Provides immediately useful tools Includes more than 200 tips and techniques Globally relevant content, with cutting-edge counterterrorism forensic accounting methodology Supported by a continually updated Internet-based software application Offers contributions from twenty financial experts in law enforcement, investigative, and regulatory fields Accompanied by a frequently updated Internet-based software application, Forensic Accounting Body of Knowledge will refine financial information users' approaches, techniques, and methods with useful tools and tips that reflect the continually growing body of forensic accounting knowledge. INDICE: Foreword Preface Acknowledgments Part 1: Financial Forensics Toolsand Techniques Chapter 1 Foundational Phase Assignment Development Stage Scoping Stage Conclusion Chapter 2 Interpersonal Phase Interviews and Interrogation Stage Background Research Stage Conclusion Chapter 3 Data Collection and Analysis Phase: Part I Data Collection Stage Surveillance Stage Confidential Informants Stage Laboratory Analysis Stage Confirmation Bias: Clinical Thinking Aberrant Pattern Detection: What's the Difference Forensic Lexicology: How to Analyze Words Like Numbers Conclusion Chapter 4 Data Collection and Analysis Phase: Part II Analysis of Transactions Stage The Myth of Internal Control 60-Second Method Financial Statements Fact or Fiction? Forensic Indices Forensic Financial Analysis Conclusion Chapter 5 Data Collection and Analysis Phase: Part III FSAT Financial Status Audit Techniques Applying Digital Analysis Techniques in Financial Forensic Investigations Valuation Why s Orphan Conclusion Chapter 6 Trial/Reports Stage Weapon (WPN) Reports and Exhibits: Tips and Techniques Post-Assignment Conclusion Part 2: Financial Forensics Special Topics Chapter 7 Counterterrorism: Conventional Tools for Unconventional Warfare Stop the MoneyStop the Terrorists Civil Tools Used by Federal Law Enforcement The CivilStatutes as Counterterrorism Weapons Why Use Civil Laws In Addition To Criminal Laws? Discussion Of Alter Ego Alter Ego Literature Alter Ego JurisdictionalExamples The Challenges Of Alter Ego Investigation Fraudulent Transfer Solvency Forensic Accounting Techniques Alter Ego, Fraudulent Conveyance And Solvency Matters In Action What TargetRich Scenarios Can Be Exploited? Terrorist Financial Profiling Financial Statements The Sources Of Data When Financial Statements Contain Laundered Money When No Records Have Been Prepared By The Terrorist Summary of Forensic Accounting Observations A Forensic Accounting Methodology To Support Counter-Terrorism The Forensic Accounting Methodology ConclusionChapter 8 Civil versus Criminal Law Comparison Financial Crimes Comparison What If You Suspect Embezzlement?The Big 3 Don'ts and Several Do's Conclusion Appendix Forensic inventory Forensic Tools, Techniques, Methods, and Methodologies Bibliography About the Authors and Contributors
- ISBN: 978-0-470-88085-2
- Editorial: John Wiley & Sons
- Encuadernacion: Cartoné
- Páginas: 704
- Fecha Publicación: 15/02/2012
- Nº Volúmenes: 1
- Idioma: Inglés