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NCJ Number: 99127 Find in a Library
Title: Guidelines on Forensic Accounting
Author(s): J Bologna
Corporate Author: Computer Protection Systems, Inc
United States of America
Date Published: Unknown
Page Count: 169
Sponsoring Agency: Computer Protection Systems, Inc
Plymouth, MI 48170
Sale Source: Computer Protection Systems, Inc
711 W Ann Arbor Trail, Suite 4
Plymouth, MI 48170
United States of America
Language: English
Country: United States of America
Annotation: Intended for both criminal justice and accounting professionals, 12 monographs address the definition of fraud and its detection through auditing procedures, the roles of police and auditors in such cases, rules of evidence and procedures as they effect auditors, and computer-related crime.
Abstract: After tracing the emergence of forensic auditing After tracing the emergence of forensic auditing as a new discipline in the wake of Federal criminal and regulatory statutes involving businesses, the monographs review what a forensic auditor should know and be able to do about fraud. Steps in a criminal investigation and the principles of accounting and auditing are highlighted. A fraud classification scheme is presented that uses two broad categories: frauds that are directed against the company and those that benefit the company. Other monographs consider rules of criminal procedure and evidence relevant in fraud cases, with attention to constitutional protections, hearsay evidence, expert witness testimony, the chain of custody, secondary evidence, and privileged communications. Areas covered in a monograph on computer-related crime include common types, motivation, computer hacking, and solutions to such crime. Additional monographs discuss corporate behaviors which may indicate fraud and distinguish between fraud auditing and financial auditing. Charts, numerous examples, and case studies are provided.
Index Term(s): Auditors role in fraud detection; Computer related crime; Fraud and abuse prevention measures; Investigative auditing procedures
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