Fraud Auditing and Forensic Accounting

Experts have estimated that the costs of white-collar crime average about twenty times the costs of street crimes each year. With the increasing complexity of financial structures and the intensity of business competition, fraud has become harder to detect and more tempting to commit.

Discover how to become more effective in discerning and preventing financial fraud in your organization with the techniques and tools in Fraud Auditing and Forensic Accounting, Third Edition. Completely updated and revised, the new edition picks up where the passage of the Sarbanes-Oxley Act and the adoption of Statement on Auditing Standard No. 99, Consideration of Fraud in a Financial Statement Audit, left off.

Whether you are a beginning forensic accountant or an experienced investigator, the authors have brought together the latest material, including:

• Extended discussion on fraud schemes
• More about Computer-Assisted Audit Tools (CAATs) and other technological aspects of fraud auditing and forensic accounting
• New case studies, drawn from a wide variety of actual incidents, which demonstrate industry-tested methods for dealing with fraud
• New information on Sarbanes-Oxley, COSO, SAS 99, ERM, and ACFE Report to the Nation

Written by a team of recognized experts in the field of white-collar crime, this Third Edition reveals industry-tested methods for detecting, investigating, and preventing accounting fraud and is essential reading for accountants and investigators requiring the most up-to-date methods in dealing with financial fraud within their organizations.

TOMMIE W. SINGLETON, CPA, CMA, CISA, CITP, is Marshall IS Scholar and coordinator of the Forensic Accounting Program at the University of Alabama at Birmingham. He is a member of the American Institute of Certified Public Accountants, the Association of Certified Fraud Examiners, the Institute of Internal Auditors, the Information Systems Audit and Control Association, and the Institute of Management Accountants, among other organizations. He has published numerous articles and is coauthor of Managing the Audit Function: A Corporate Audit Department Procedures Guide, Third Edition (Wiley).

AARON J. SINGLETON acquired his master's of accountancy at Bowling Green State University. He is an IT auditor with PricewaterhouseCoopers (PWC). His articles have been published in the Journal of Corporate Accounting and Finance and Bank Accounting and Finance.

G. JACK BOLOGNA, BBA, JD, CFE, is former president of Computer Protection Systems, Inc., and Associate Professor of Management at Siena Heights University, Michigan. Among his numerous publications are The Accountant's Handbook of Fraud and Commercial Crime (Wiley), Forensic Accounting Handbook, and Handbook on Corporate Fraud.

ROBERT J. LINDQUIST, BComm, CA, CFE, is CEO of Lindquist, Avey, Macdonald, Baskerville, Inc., a leading North American forensic and investigative accounting firm. Previously, he was partner and national director of the forensic accounting services division of a "Big Six" accounting firm.