New PDF release: Fraud 101: Techniques and Strategies for Detection

By Howard Silverstone

ISBN-10: 0471721123

ISBN-13: 9780471721123

ISBN-10: 047172713X

ISBN-13: 9780471727132

Exact insights into the character of fraud and the way to reveal it It’s now not adequate to attend for a tip to reveal company fraud. Fraud one zero one, moment variation presents step by step suggestions on easy methods to practice detection approaches for each significant form of fraud. Its new and precise case experiences exhibit how effortless it may be for a offender to dedicate a fraud and the way tricky it may be to prosecute. This new version additionally bargains increased insurance of economic assertion fraud, fraud-specific inner keep an eye on, and Sarbanes-Oxley.

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Extra resources for Fraud 101: Techniques and Strategies for Detection

Example text

Accordingly, they would increase the prices of legitimate items being sold to increase sales revenue, which in turn tended to cover the shortages. The case eventually was prosecuted successfully due to the excessive greed of the perpetrators and an abundance of evidence discovered. Reactive Fraud Investigations Reactive investigations consist of searching for and compiling the evidence necessary to support prosecution. The term reactive is derived from the fact that people literally are reacting to validated evidence of fraud discovered in the proactive stage, or from some other source, and are setting an examination path that focuses on the evidence to which they are reacting.

If the case is dollar significant and difficult, the team should enlist the assistance of other team members who have criminal investigative and/or legal (prosecution) experience, and who can proceed without alarming the office community. Readers are advised not to be overconfident when seeking prosecution. Having a case declined by a prosecutor for lack of evidence is a frustrating experience, especially when auditors have collected what they believe to be overwhelming evidence of fraud. The following case relates such an experience.

Approach In a financial statement audit, the auditor approaches the audit with an attitude of professional skepticism. This assumes that management is neither honest nor dishonest. In the accounting literature, professional skepticism is an attitude that includes a questioning mind and a critical assessment of audit evidence. A fraud investigation is conducted with a higher degree of skepticism, with heightened scrutiny of all evidence and sources of information relating to questioned accounts.

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Fraud 101: Techniques and Strategies for Detection by Howard Silverstone


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