Once an exclusive domain for high-level accountants and auditors skilled at breaking down complex financial transactions, forensic accounting is a responsibility that now falls on the shoulders of a more diverse group of people in an organization. While accountants and other financial professionals are invaluable as expert witnesses or consultants brought in to uncover complicated schemes, their help alone isn't sufficient to detect, prevent, and successfully prosecute financial fraud.
Forensic Accounting and Fraud Investigation for Non-Experts provides a thorough, up-to-date grounding in forensic accounting and fraud investigation techniques to help non-experts better understand basic forensic accounting principles, how different types of fraud occur, and how to detect and investigate fraud in an approach that maximizes the chances of successful prosecution of the perpetrator.
This invaluable book spotlights insightful advice on where an organization is most susceptible to fraud and how to implement effective investigation processes when fraud is suspected. It spans from basic accounting principles as they apply to forensic accounting and the most common types of fraud to an examination of the investigative process, documentary evidence, the role of the expert witness, and interview techniques.
Organized into two sections for quick and easy reference-Fraud and Forensic Accounting Overview and Financial Crime Investigation- discussions address all phases of forensic accounting, complete with actual examples demonstrating applications in the real world.
For executives, managers, criminal investigators, prosecuting attorneys, and everyone else in business or wanting to learn about business, Forensic Accounting and Fraud Investigation for Non-Experts is a reliable resource of accounting principles and investigative techniques that help protect any organization from fraud.
