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Fraud Auditing and Forensic Accounting
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.
eBook
The privatization of fraud investigation : internal investigations by fraud examiners
\"This book discusses privatization of law enforcement in relation to suspected corporate crime and recommends guidelines for successful fraud examinations. There is a growing business for global auditing and local law firms to conduct internal investigations at client organizations when there is suspicion of white-collar misconduct and crime. This book reflects on the work by these private fraud examiners in terms of an evaluation of their investigation reports. The book brings an original theoretical and methodological approach to investigations of white-collar crime. It develops the theory of convenience as an explanation for motive, opportunity and willingness to commit and conceal white-collar crime. This theory is then related to the case studies. Structured in such a way as to allow the reader to use the text as a non-sequential reference source or guide to a set of connected issues, the book illustrates the practice of privatization by cases and presents guidelines for successful fraud examination. As an investigation can lead to conviction and incarceration, this privatization of crime investigation feeds into the larger issue of privatization of policing\"-- Provided by publisher.
Book
What makes a successful corporate investigator
PurposeThe purpose of this study is to identify the attributes – skills, education and qualifications – required to be a contemporary corporate investigator.Design/methodology/approachTo address heretofore unexplored areas in the literature, this study used data collected from semi-structured interviews with 33 corporate investigators in Australia.FindingsThis paper highlights the complexities that surround corporate investigations and identifies nine attributes critical for investigative success. The findings identify some commonalities with police–detective skills and suggest that the corporate investigator needs the skills of an accountant and a lawyer to complement these investigative skills.Originality/valueStudies of private investigators are rare as such; therefore, this paper fills a gap in academic literature by examining the skills necessary to conduct private investigations of corporate and white-collar crime.
Journal Article
The application of cognitive interviews to financial crimes
Purpose
The purpose of this paper is to present an argument for the use of cognitive interviews to be use in financial crime investigations. In particular, the paper argues that the components of cognitive interview make it useful for financial crime investigators to gather and collate information on financial criminality.
Design/methodology/approach
The paper chronicles the literature on cognitive interviews to critically evaluate its usefulness in previous studies.
Findings
A critical examination of the literature shows that cognitive interviews were successfully used in a variety of circumstances. Despite its difficulties, the empirical evidence reveals that cognitive interview fared well in laboratory studies across different (and vulnerable) population groups.
Practical implications
There is evidence to suggest that cognitive interviews can be an effective technique to interview witnesses of financial crimes. The fact that white-collar criminals, more often than not, comes from a “gentleman background” and are not accustomed to the role of “criminal suspect,” makes cognitive interview techniques a useful tool for fraud investigators.
Originality/value
To the author’s knowledge, this is the first paper of its kind to conduct a thorough literature review and apply cognitive interview techniques to financial crime investigation.
Journal Article
Financial investigation and forensic accounting
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.
eBook
Fraud detection suicide: the dark side of white-collar crime
Purpose
The purpose of this paper is to explore the issue of suicide, a violent act against one’s self, as it relates to white- and red-collar crimes. White-collar crime can be described as nonviolent crime committed for financial gain. Red-collar crime describes a situation where a white-collar criminal commits an act of violence, often murder, to silence someone who is in a position to report a fraud they have perpetrated. Previous research has not addressed the issue of suicide, as it relates to white- and red-collar crime.
Design/methodology/approach
The analysis is conceptual, focusing on the historical underpinnings of white- and red-collar crime and reviewing the evolution of white-collar criminals. Sources of information consisted of published news media, scholarly articles and articles retrieved from the web.
Findings
A suicide may be linked, directly or indirectly, to a financial crime. Law enforcement must be careful not to jump to conclusions, as there is a possibility that a staged suicide has occurred.
Originality/value
Law enforcement individuals may want to consider an additional motive when investigating a suicide, especially when the victim has some type of connection to a known fraud. This type of connection may not be readily apparent and may require a new approach on the part of a law enforcement investigation.
Journal Article
The whistleblowing guide : speak-up arrangements, challenges, and best practices
The last five years have seen dramatic and fundamental changes in whistleblower procedures for organisations. Prompted by a spate of important public disclosures, organizations are now mandated by law to implement effective arrangements enabling employees to speak up about perceived wrongdoing. Currently few resources exist to help with this. To help fill the gap, 'The Whistleblowing Guide' examines the opportunities and challenges associated with different types of whistleblowing and speak-up arrangements, making recommendations based on best practices you can trust.
eBook
Crime on the Line. Telemarketing and the Changing Nature of Professional Crime
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.
Journal Article