Financial Investigation and Forensic Accounting, Second Edition

Manning Ph.D CFE EA, George A.

ISBN 10: 0849322235 / ISBN 13: 9780849322235

Editore: CRC Press, 2005

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Riassunto:

In recent years, the law enforcement community has become more aware of “white collar” crime, yet has lacked the training for combating these criminals. Meanwhile, accountants are witnessing a rise in financial crime, but are not accustomed to examining for fraud during their audits. It has become imperative for students training for law enforcement and accounting careers to expand their knowledge and expertise to include both legal and financial aspects of economic crime.

Written by a retired IRS agent with more than twenty years of experience, Financial Investigation and Forensic Accounting, Second Edition offers a thorough examination of current methods and legal concerns for the detection and prosecution of economic crime. The text guides readers through the process, from detection to indictment and conviction. It explains the mechanics of gambling, fraud, and money laundering, and then illustrates how prosecutors present the tax codes, offshore banking laws, and the RICO statutes to judges and juries. This updated edition provides additional focus on locating terrorist funds, related new laws enacted, and computer fraud. Each chapter provides a summary along with applicable outlines.

The increasing corrupt state of business makes it essential to recognize financial crime at an early stage and follow the proper procedures for prosecution. This practical textbook provides students with a solid understanding of fraud examination and forensic accounting that they will need throughout their careers.

Contenuti: Economics of Crime
Financial Crimes
Offshore Activities
Evidence
Net Worth Theory
Expenditure Theory
Scenario Case Problem
RICO Net Worth Solution
Tax Net Worth Solution
RICO Expenditure Solution
Tax Expenditure Solution
Organized Crime
Trial Preparation & Testimony

Accounting & Audit Techniques

Sources of Information
Wagering/Gambling
Fraud Prevention For Consumers
Fraud Prevention For Business
Money Laundering
Interviewing

Banking and Finance

Reports and Case Files
Audit Programs
Seizures and Forfeitures
Judicial System
Criminology      
Physical Security
Search Warrants
Computer Crimes
Fraud Examiner   
Bibliography
Suggested Reading
Appendix A – Federal Reserve Districts
Appendix B – Money Laundering Acronyms
Appendix C – Internet Sources of Information
Appendix D – Country Internet Codes
Appendix E – Glossary of Common Internet Terms

Dati bibliografici

Titolo: Financial Investigation and Forensic ...
Casa editrice: CRC Press
Data di pubblicazione: 2005
Legatura: Hardcover
Condizione: Good
Edizione: seconda edizione