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FRAUD AUDITING AND FORENSIC ACCOUNTING With the responsibility of detecting and preventing fraud falling heavily on the accounting profession, every accountant needs to recognize fraud and learn the tools and strategies necessary to catch it in time. Providing valuable information to those responsible for dealing with prevention and discovery of financial deception, Fraud Auditing and Forensic Accounting, Fourth Edition helps accountants develop an investigative eye toward both internal and external fraud and provides tips for coping with fraud when it is found to have occurred. Completely updated and revised, the new edition presents: Brand-new chapters devoted to fraud response as well as to the physiological aspects of the fraudster A closer look at how forensic accountants get their job done More about Computer-Assisted Audit Tools (CAATs) and digital forensics Technological aspects of fraud auditing and forensic accounting Extended discussion on fraud schemes Case studies demonstrating industry-tested methods for dealing with fraud, all drawn from a wide variety of actual incidents Inside this book, you will find step-by-step keys to fraud investigation and the most current methods for dealing with financial fraud within your organization. Written by recognized experts in the field of white-collar crime, this Fourth Edition provides you, whether you are a beginning forensic accountant or an experienced investigator, with industry-tested methods for detecting, investigating, and preventing financial schemes.

Presenting a complete examination of the current methods and legal considerations involved in the detection and prosecution of economic crimes, this book examines different types of offenses with a financial element. It explores offshore activities and the means criminals use to hide their ill-gotten gains and provides a thorough review of evidentiary rules as well as the protocol involved in search warrants. It examines two modalities used to prove financial crime and presents an example scenario based on real-life incidents. Additional topics include organized crime and money laundering, consumer and business fraud, computer crimes, and issues surrounding banking and finance.

Economics of Crime Financial Crimes Offshore Activities Evidence Net Worth Theory Expenditure Theory Scenario Case RICO Net Worth Solution Tax Net Worth Solution RICO Expenditure Solution Tax Expenditure Solution Organized Crime Trial Preparation and Testimony Accounting and Audit Techniques Sources of Information Wagering and Gambling Fraud Prevention for Consumers Fraud Prevention for Business Money Laundering Interviewing Investigative Interview Analysis Banking and Finance Reports and Case Files Audit Programs Seizures and Forfeitures Judicial System Criminology Physical Security Search Wa

Fraud Auditing and Forensic Accounting; Contents; Preface; Acknowledgments; Chapter 1: Background of Fraud Auditing and Forensic Accounting; Chapter 2: Fraud Principles; Chapter 3: Fraud Schemes; Chapter 4: Red Flags; Chapter 5: Fraud Risk Assessment; Chapter 6: Fraud Prevention; Chapter 7: Fraud Detection; Chapter 8: Fraud Response; Chapter 9: Computer Crime; Chapter 10: Fraud and the Accounting Information System; Chapter 11: Gathering Evidence; Chapter 12: Cyber Forensics; Chapter 13: Obtaining and Evaluating Nonfinancial Evidence in a Fraud Examination

Bigotry distractions are strategic invocations of racism, transphobia, or negative stigma toward other marginalized groups to shape political discourse. Although the vast majority of Americans agree on large policy issues ranging from reducing air pollution to prosecuting corporate crime, bigotry distractions divert attention from areas of agreement toward divisive identity issues. This article explores how the nefarious targeting of identity groups through bigotry distractions may be the tallest barrier to health reform, and social change more broadly. The discussion extends the literature on dog whistles, strategic racism, and scapegoating.

International anticorruption treaties create an almost universal requirement that States sanction legal persons for the crime of foreign bribery. However, the vast majority of corporate foreign bribery cases are ‘settled’ between governments and firms. Analysing key anticorruption instruments and treaty body reports, it appears there is a dearth of express rules on settlements in international law but a qualified implicit endorsement of domestic settlement laws and practices. The international regime is investigated in terms of its move towards common standards for the use of settlements, and whether recommendations are consistent with stated objectives. The analysis discloses an irony: States and international organisations fail to clearly articulate their expectations on settlements, while calling for transparent, effective and predictable domestic settlement rules.

New opportunities for crimes of acquisition grew significantly in the second half of the twentieth century, but the criminological consequences of this development are poorly charted. We examine offenders who have stepped forward to exploit one category of the new opportunities. Drawing from interviews with 47 criminal telemarketers, we present a picture and interpretation of them, their pursuits and their lifestyles. As vocational predators, they share several important characteristics with the professional thieves sketched by earlier generations of investigators. Like the latter, they pursue a hedonistic lifestyle featuring illicit drugs and conspicuous consumption, and they acquire and employ an ideology of legitimation and defence that insulates them from moral rejection. Unlike professional thieves, however, telemarketing criminals disproportionately are drawn from middleclass, entrepreneurial backgrounds. They are markedly individualistic in their dealings with one another and with law enforcement. Finally, their work organizations are more permanent and conventional in outward appearance than the criminal organizations created by blue‐collar offenders, which were grounded in the culture of the industrial proletariat. Our findings show how the backgrounds and pursuits of vocational predators reflect the qualities and challenges of contemporary lucrative criminal opportunities. Like the markets that they seek to manipulate and plunder, the enacted environments of professional criminals embrace infinite variations, and are largely indistinguishable from the arenas that capacitate legitimate entrepreneurial pursuits.

Efforts to gather systematic data and undertake empirical studies on the extent of environmental crime, the magnitude of environmental victimization, and the punishment of environmental offenders in the United States remains elusive in the criminological literature. We take a novel approach to studying these gaps in the literature, by examining federal environmental crime prosecutions. While not all encompassing, this approach advances the literature by providing valuable insights into what types of human victimization occur, the role victims play in prosecutions, and how offenders are punished. What is the nature and extent of case-documented environmental victimization with regard to human victimization in the U.S. over the past decade? We address this question through a content analysis of the Environmental Protection Agency’s (EPA) criminal investigation cases, 2001–11. Out of 972 total criminal cases, we find that only 3 % of cases involve acute or identifiable victimization. Environmental crime victims, unless immediately harmed, are not likely to play a major role in environmental crime cases; thereby limiting potential political and public attention to victims of environmental crime.

Purpose The purpose of this paper is to use two recent US prosecutions of Turkish nationals for sanctions evasion, the Zarrab and Atilla cases, as case studies of recent developments in US sanctions law and law enforcement. Design/methodology/approach This paper uses primary sources (pleadings and other court documents) to articulate the key facts and arguments in the Zarrab and Atilla cases and to explain the sanctions evasion methodologies used by the group. This paper then draws out the lessons of these cases for the practice of financial crime compliance in banking institutions. Findings This paper highlights the expanding scope of US sanctions laws and the challenges for banks in complying with them. In particular, it shows the similarities between sanctions evasion and other financial crime methodologies, arguing that banks need to become more interdisciplinary in their operational approach to financial crime. Originality/value The Zarrab and Atilla cases are of international significance in sanction law. This paper is the first in-depth case study of these cases from a legal and compliance perspective.

Over the past two decades, significant efforts have established categories of crimes motivated by bias and so enhanced the quality of information about the prevalence of such crimes in the United States. As part of a national reporting system established by the Hate Crime Statistics Act, local police agencies collect information about the prevalence and characteristics of bias-crime incidents. Although the quality of this program has improved since its inception, local police face several challenges to identifying and accurately classifying bias crimes, including the ambiguity of applying legal definitions to cases, uncertainty regarding bias motivation, and infrequency of reported events to law enforcement. Drawing on information from eight case studies, the article examines how local police identify and record bias crimes through various kinds of reporting procedures and organizational structures. The article concludes with best practice recommendations for bias-crime tracking and reporting of incidents of bias crime within local police agencies.