MARC details
| 000 -LEADER |
|---|
| fixed length control field |
06138cam a2200757Mu 4500 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
|---|
| fixed length control field |
m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
cr |n|---||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
171212s2011 xx ob 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781119200048 |
| Qualifying information |
(electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
1119200040 |
| Qualifying information |
(electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781118017715 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
1118017714 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781118017739 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
1118017730 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| Canceled/invalid ISBN |
9780470599075 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) |
|---|
| OCLC library identifier |
AU@ |
| System control number |
000052900388 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) |
|---|
| OCLC library identifier |
AU@ |
| System control number |
000053186821 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) |
|---|
| OCLC library identifier |
AU@ |
| System control number |
000058047220 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) |
|---|
| OCLC library identifier |
DEBSZ |
| System control number |
430995091 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) |
|---|
| OCLC library identifier |
GBVCP |
| System control number |
85656995X |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) |
|---|
| OCLC library identifier |
DEBBG |
| System control number |
BV043394431 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)784881908 |
| Canceled/invalid control number |
(OCoLC)872691898 |
| -- |
(OCoLC)875001611 |
| -- |
(OCoLC)962126351 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)ocn784881908 |
| 037 ## - SOURCE OF ACQUISITION |
|---|
| Stock number |
CL0500000408 |
| Source of stock number/acquisition |
Safari Books Online |
| 039 #9 - LEVEL OF BIBLIOGRAPHIC CONTROL AND CODING DETAIL [OBSOLETE] |
|---|
| Level of rules in bibliographic description |
201904220954 |
| Level of effort used to assign nonsubject heading access points |
jamain |
| Level of effort used to assign subject headings |
201901141202 |
| Level of effort used to assign classification |
ros |
| Level of effort used to assign subject headings |
201901020958 |
| Level of effort used to assign classification |
ros |
| y |
12-12-2017 |
| z |
hafiz |
| w |
MYUKM (1).mrc |
| x |
411 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
UKM |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
EBLCP |
| Language of cataloging |
eng |
| Description conventions |
pn |
| Transcribing agency |
EBLCP |
| Modifying agency |
OCLCQ |
| -- |
YDXCP |
| -- |
OCLCQ |
| -- |
IEDUB |
| -- |
OCLCO |
| -- |
B24X7 |
| -- |
OCLCF |
| -- |
UMI |
| -- |
OCLCQ |
| -- |
OCLCO |
| -- |
OCLCQ |
| -- |
DEBSZ |
| -- |
DG1 |
| -- |
IDEBK |
| -- |
OCLCQ |
| -- |
DEBBG |
| 049 ## - LOCAL HOLDINGS (OCLC) |
|---|
| Holding library |
MAIN |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HV8079.F7G84 2011 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
363.25/963 |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (RLIN) |
|---|
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
ebook |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Skalak, Steven L. |
| 245 12 - TITLE STATEMENT |
|---|
| Title |
A Guide to Forensic Accounting Investigation. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2nd ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Hoboken : |
| Name of publisher, distributor, etc. |
John Wiley & Sons, |
| Date of publication, distribution, etc. |
2011. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (1269 pages) |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Prioritize the allegations. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Cover; Series; Title Page; Copyright; Preface; Acknowledgments; Chapter 1: Fraud: An Introduction; FRAUD: WHAT IS IT?; FRAUD: PREVALENCE, IMPACT, AND FORM; FRAUD IN HISTORICAL PERSPECTIVE; TYPES OF FRAUD; ROOT CAUSES OF FRAUD; A HISTORICAL ACCOUNT OF THE AUDITOR'S ROLE; AUDITORS ARE NOT ALONE; DETERRENCE, AUDITING, AND INVESTIGATION; CONCEPTUAL OVERVIEW OF THE FRAUD DETERRENCE CYCLE; FIRST LOOK INSIDE THE FRAUD DETERRENCE CYCLE; AUDITING AND INVESTIGATION; Chapter 2: Psychology of the Fraudster; CALCULATING CRIMINALS; SITUATION-DEPENDENT CRIMINALS; POWER BROKERS. |
| 505 8# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
FRAUDSTERS DO NOT INTEND TO HARMKINDS OF RATIONALIZATION; AUDITORS' NEED TO UNDERSTAND THE MIND OF THE FRAUDSTER; CONCLUSION; Chapter 3: The Roles of the Auditor and the Forensic Accounting Investigator; THE PATROLMAN AND THE DETECTIVE; COMPLEXITY AND CHANGE; AUDITOR ROLES IN PERSPECTIVE; NOT ALL GOOD PEOPLE; EACH COMPANY IS UNIQUE; ROLE OF COMPANY CULTURE; ESTIMATES; CHOICES; WHAT AUDITORS DO; BEDROCK OF AN EFFECTIVE AUDIT; SPADE; AUDITING STANDARDS TAKE A RISK-BASED APPROACH TO FRAUD; MANAGEMENT OVERRIDE; REGULATORY REACTION TO FRAUD; FINANCIAL BENEFITS OF EFFECTIVE FRAUD MANAGEMENT. |
| 505 8# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
CONCLUSIONChapter 4: Auditor Responsibilities and the Law; APPENDIX: SUMMARY OF PCAOB MATTERS INVOLVING DETECTION OF FRAUD; Chapter 5: When and Why to Call in Forensic Accounting Investigators; TODAY'S AUDITORS ARE NOT FORENSIC ACCOUNTING INVESTIGATORS; AUDITORS ARE NOT AUTHENTICATORS; AUDITORS HAVE LIMITED EXPOSURE TO FRAUD; AUDITORS ARE NOT GUARANTORS; HISTORICALLY, AUDITS MAY HAVE BEEN PREDICTABLE; POTENTIAL TRIGGER POINTS OF FRAUD; RELIANCE ON OTHERS; CONCLUSION; Chapter 6: Internal Audit: The Second Line of Defense; WHAT DO INTERNAL AUDITORS DO?; INTERNAL AUDIT SCOPE OF SERVICES. |
| 505 8# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
THE HANDOFF TO FORENSIC ACCOUNTING INVESTIGATORS AND LEGAL COUNSELPERCEPTION PROBLEM; COMPLEX CORPORATE FRAUD AND THE INTERNAL AUDIT; WORLDCOM AND THE THORNBURGH REPORT; CASE STUDIES: THE INTERNAL AUDITOR ADDRESSES FRAUD; A TRAGIC CIRCUMSTANCE; REPORTING RELATIONSHIPS: A KEY TO EMPOWERING FRAUD DETECTION; TOMORROW'S INTERNAL AUDITOR, TOMORROW'S MANAGEMENT AND BOARD; Chapter 7: Teaming with Forensic Accounting Investigators; FORENSIC ACCOUNTING INVESTIGATORS' COOPERATION WITH INTERNAL AUDITORS; FORENSIC ACCOUNTING INVESTIGATORS' COOPERATION WITH EXTERNAL AUDITORS. |
| 505 8# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
OBJECTIVES OF ALL INTERESTED PARTIESHOW SHOULD THE INVESTIGATION OBJECTIVES BE DEFINED?; WHO SHOULD DIRECT THE INVESTIGATION AND WHY?; READY WHEN NEEDED; WHERE TO FIND SKILLED FORENSIC ACCOUNTING INVESTIGATORS; Chapter 8: Anonymous Communications; TYPICAL CHARACTERISTICS OF ANONYMOUS TIPS; FEDERAL STATUTES RELATED TO ANONYMOUS REPORTING AND WHISTLE-BLOWER PROTECTIONS; RECEIPT OF AN ANONYMOUS COMMUNICATION; INITIAL UNDERSTANDING OF ALLEGATIONS; DETERMINE WHETHER ANY ALLEGATION REQUIRES IMMEDIATE REMEDIAL ACTION; DEVELOPMENT AND IMPLEMENTATION OF THE INVESTIGATIVE STRATEGY; DISCLOSURE DECISIONS. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Recent catastrophic business failures have caused some to rethink the value of the audit, with many demanding that auditors take more responsibility for fraud detection. This book provides forensic accounting specialists & mdash;experts in uncovering fraud & mdash;with new coverage on the latest PCAOB Auditing Standards, the Foreign Corrupt Practices Act, and on options fraud, as well as on fraud in China and its implications. Auditors are equipped with the necessary practical aids, case examples, and skills for identifying situations that call for extended fraud detection procedures. |
| 588 0# - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Print version record. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Forensic accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Fraud investigation. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Forensic investigation |
| General subdivision |
Auditing. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Fraud investigation |
| General subdivision |
Auditing. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Social Science. |
| 655 #4 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Golden, Thomas W. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Clayton, Mona M. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Pill, Jessica S. |
| 773 0# - HOST ITEM ENTRY |
|---|
| Title |
Wiley e-books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Relationship information |
Print version: |
| Main entry heading |
Skalak, Steven L. |
| Title |
A Guide to Forensic Accounting Investigation. |
| Place, publisher, and date of publication |
Hoboken : John Wiley & Sons, ©2011 |
| International Standard Book Number |
9780470599075 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://eresourcesptsl.ukm.remotexs.co/user/login?url=http://onlinelibrary.wiley.com/book/10.1002/9781119200048">https://eresourcesptsl.ukm.remotexs.co/user/login?url=http://onlinelibrary.wiley.com/book/10.1002/9781119200048</a> |
| Public note |
Wiley Online Library |
| 907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) |
|---|
| a |
.b16541534 |
| b |
2022-10-06 |
| c |
2019-11-12 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
AM |
| Suppress in OPAC |
No |
| Call number prefix |
ebook |
| 914 ## - VTLS Number |
|---|
| VTLS Number |
vtls003629083 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Library |
|
| Operator's initials, OID (RLIN) |
2017-12-12 |
| Cataloger's initials, CIN (RLIN) |
m |
| Material Type (Sierra) |
E-Book |
| Language |
English |
| Country |
|
| -- |
0 |
| -- |
.b16541534 |
