TY  - BOOK
AU  - Thornhill,William T.
TI  - Forensic accounting: how to investigate financial fraud 
SN  - 9789831365366
PY  - 1995///]
CY  - Kuala Lumpur
PB  - Synergy Books International
KW  - Forensic accounting
KW  - United States
KW  - Evidence, Expert
KW  - Accounting
N1  - Originally published: Burr Ridge, Ill. : Irwin Professional Pub., [1995]; Includes bibliographical references and index; Ch. 1. Overview of Accounting -- Forensic and General -- Ch. 2. Services That Can Be Provided by Forensic Accountants -- Ch. 3. Skills Required of the Forensic Accountant -- Ch. 4. Four Phases of a Forensic Accounting Review -- Ch. 5.'On-Book' Accounting and Financial Statement Fraud -- Ch. 6.'Off-Book' Accounting and Financial Fraud -- Ch. 7. Computers and Computer Fraud -- Ch. 8. Investigation -- Ch. 9. Gathering Evidence -- Ch. 10. Interviewing and Interrogation -- Ch. 11. Essential Theories and Principles of Fraud -- Ch. 12. Principles of Accounting, Financial Statements, and Financial Analysis -- Ch. 13. Evaluating Organization and Internal Controls -- Ch. 14. Criminology -- Ch. 15. Litigation Services -- Ch. 16. Where is Forensic Accounting Going from Here?
N2  - Escalating levels of white collar crime in all branches of business, government, and society call for a new breed of investigator - one who is well versed in auditing, analysis, and internal evaluation. More and more, courts are relying upon accountants to provide information that may be used as evidence in a civil or criminal investigation of an organization's compliance with the laws, regulations, and statutes designed to reduce the risk of crime; Forensic Accounting provides straightforward coverage of principles and practices of forensic accounting and the services that can be provided by forensic accountants; the six basic steps for evaluating internal controls; the steps of a typical fraud investigation, the roles of those involved, and'checkpoints' to determine whether it is correct to continue or discontinue the investigation; the difference in the approach to'on-book' fraud as opposed to'off-book' fraud; major categories of fraud and how to detect fraud; and the importance of using the latest technology to develop pertinent facts and supporting data. Author William Thornhill also shows how members of management, law-enforcement authorities, and the legal profession can effectively utilize the services of the forensic accountant
ER  -