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LEADER 00000cam  22003974i 4500 
001    460061974 
003    OCoLC 
005    20110706090510.0 
008    101007s2011    njua     b    001 0 eng   
010    2010043319 
020    9780470599075 (hardback) 
020    0470599073 (hardback) 
035    (OCoLC)460061974 
040    DLC|beng|erda|cDLC|dYDX|dBTCTA|dYDXCP|dIG#|dCDX|dOTC 
042    pcc 
049    OTCC 
050 00 HV8079.F7|bG84 2011 
082 00 363.25/963|222 
245 02 A guide to forensic accounting investigation. 
250    Second edition /|b[Thomas W. Golden ... [and others]. 
264  1 Hoboken, N.J. :|bWiley,|c2011. 
300    xxvi, 622 pages :|billustrations ;|c26 cm 
336    text|btxt|2rdacontent 
337    unmediated|bn|2rdamedia 
338    volume|bnc|2rdacarrier 
500    Rev. ed. of: Guide to forensic accounting investigation / 
       Thomas W. Golden, Steven L. Skalak, Mona M. Clayton. 2006.
504    Includes bibliographical references and index. 
520    "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--
       experts in uncovering fraud--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"--|cProvided by publisher. 
630 00 Forensic investigations|0http://id.loc.gov/authorities/
       names/no2010098169|xAuditing.|0http://id.loc.gov/
       authorities/subjects/sh99002413 
650  0 Fraud investigation|0http://id.loc.gov/authorities/
       subjects/sh85051626|xAuditing.|0http://id.loc.gov/
       authorities/subjects/sh99002413 
700 1  Golden, Thomas W.|0http://id.loc.gov/authorities/names/
       n2004142882 
700 1  Golden, Thomas W.|tGuide to forensic accounting 
       investigation. 
912    .b15418078JOHNC 
970 01 |tPreface|pxxi 
970 01 |tAcknowledgments|pxxiii 
970 11 |lch. 1 |tFraud: An Introduction|p1 
970 11 |tFraud: What Is It?|p2 
970 11 |tFraud: Prevalence, Impact, and Form|p3 
970 11 |tFraud in Historical Perspective|p4 
970 11 |tTypes of Fraud|p5 
970 11 |tRoot Causes of Fraud|p6 
970 11 |tA Historical Account of the Auditor's Role|p7 
970 11 |tAuditing: Ancient History|p7 
970 11 |tGrowth of the Auditing Profession in the Nineteenth 
       Century|p8 
970 11 |tFederal and State Securities Regulation before 1934|p9 
970 11 |tCurrent Environment|p11 
970 11 |tAuditors Are Not Alone|p14 
970 11 |tDeterrence, Auditing, and Investigation|p16 
970 11 |tConceptual Overview of the Fraud Deterrence Cycle|p17 
970 11 |tCorporate Governance|p17 
970 11 |tTransaction-Level Controls|p18 
970 11 |tRetrospective Examination|p18 
970 11 |tInvestigation and Remediation|p19 
970 11 |tFirst Look Inside the Fraud Deterrence Cycle|p19 
970 11 |tCorporate Governance|p19 
970 11 |tTransaction-Level Controls|p20 
970 11 |tAuditing and Investigation|p22 
970 11 |lch. 2 |tPsychology of the Fraudster|p25 
970 11 |tCalculating Criminals|p26 
970 11 |lCase 1 |t"It Can't Be Bob"|p27 
970 11 |tSituation-Dependent Criminals|p27 
970 11 |tPower Brokers|p28 
970 11 |tFraudsters Do Not Intend to Harm|p28 
970 11 |lCase 2 |t"For the Good of the Company"|p29 
970 11 |lCase 3 |tPersonal Catastrophes|p29 
970 11 |lCase 4 |tAn Educated, Upstanding Citizen|p30 
970 11 |tKinds of Rationalization|p33 
970 11 |tAuditors' Need to Understand the Mind of the Fraudster
       |p33 
970 11 |tConclusion|p34 
970 11 |lch. 3 |tThe Roles of the Auditor and the Forensic 
       Accounting Investigator|p37 
970 11 |tThe Patrolman and the Detective|p38 
970 11 |tComplexity and Change|p41 
970 11 |tAuditor Roles in Perspective|p42 
970 11 |tNot All Good People|p44 
970 11 |tEach Company Is Unique|p45 
970 11 |tRole of Company Culture|p45 
970 11 |tEstimates|p46 
970 11 |tChoices|p49 
970 11 |tWhat Auditors Do|p50 
970 11 |tFraud versus Error|p50 
970 11 |tReasonable Assurance|p51 
970 11 |tMateriality|p53 
970 11 |tBedrock of an Effective Audit|p55 
970 11 |tProfessional Skepticism|p55 
970 11 |tKnowledge and Experience|p56 
970 11 |tIndependence and Objectivity|p56 
970 11 |tSPADE|p57 
970 11 |tAuditing Standards Take a Risk-Based Approach to Fraud
       |p58 
970 11 |tManagement Override|p60 
970 11 |tRegulatory Reaction to Fraud|p60 
970 11 |tFinancial Benefits of Effective Fraud Management|p61 
970 11 |tConclusion|p61 
970 11 |lch. 4 |tAuditor Responsibilities and the Law|p63 
970 11 |tAppendix: Summary of PCAOB Matters Involving Detection 
       of Fraud|p77 
970 11 |lch. 5 |tWhen and Why to Call in Forensic Accounting 
       Investigators|p79 
970 11 |tToday's Auditors Are Not Forensic Accounting 
       Investigators|p80 
970 11 |tAuditors Are Not Authenticators|p80 
970 11 |tAuditors Have Limited Exposure to Fraud|p81 
970 11 |tAuditors Are Not Guarantors|p82 
970 11 |tHistorically, Audits May Have Been Predictable|p83 
970 11 |tPotential Trigger Points of Fraud|p84 
970 11 |tReliance on Others|p91 
970 11 |tConclusion|p92 
970 11 |lch. 6 |tInternal Audit: The Second Line of Defense|p95 
970 11 |tWhat Do Internal Auditors Do?|p96 
970 11 |tInternal Audit Scope of Services|p98 
970 11 |tThe Handoff to Forensic Accounting Investigators and 
       Legal Counsel|p99 
970 11 |tPerception Problem|p101 
970 11 |tComplex Corporate Fraud and the Internal Audit|p102 
970 11 |tWorldCom and the Thornburgh Report|p102 
970 11 |tCase Studies: The Internal Auditor Addresses Fraud|p103 
970 11 |tNo Segregation of Duties---and a Very Nice Car|p104 
970 11 |tOdd Transportation System|p105 
970 11 |tA Tragic Circumstance|p105 
970 11 |tHow Many Lunches Can You Buy?|p106 
970 11 |tMaking the Numbers Look Right|p106 
970 11 |tHow Not to Earn a Bonus|p107 
970 11 |tA Classic Purchasing Fraud|p108 
970 11 |tThe Loneliness of the Internal Auditor|p109 
970 11 |tHitting the Jackpot in the Gaming Industry|p110 
970 11 |tReporting Relationships: A Key to Empowering Fraud 
       Detection|p111 
970 11 |tTomorrow's Internal Auditor, Tomorrow's Management and 
       Board|p113 
970 11 |lch. 7 |tTeaming with Forensic Accounting Investigators
       |p115 
970 11 |tForensic Accounting Investigators' Cooperation with 
       Internal Auditors|p117 
970 11 |tInternal Audit's Position and Function|p117 
970 11 |tResource Models|p118 
970 11 |tWorking Together|p119 
970 11 |tForensic Accounting Investigators' Cooperation with 
       External Auditors|p120 
970 11 |tClient History|p120 
970 11 |tThe External Auditor in Today's Environment|p121 
970 11 |tObjectives of All Interested Parties|p122 
970 11 |tForensic Accounting Investigators' Objectives|p122 
970 11 |tObjectives of Other Parties to the Investigation|p123 
970 11 |tHow Should the Investigation Objectives Be Defined?|p125
970 11 |tWho Should Direct the Investigation and Why?|p126 
970 11 |tReady When Needed|p127 
970 11 |tWhere to Find Skilled Forensic Accounting Investigators
       |p127 
970 11 |tInternal Audit|p127 
970 11 |tEngaging External Forensic Accounting Investigators|p128
970 11 |tAccounting and Auditing Firms|p129 
970 11 |lch. 8 |tAnonymous Communications|p133 
970 11 |tTypical Characteristics of Anonymous Tips|p134 
970 11 |tFederal Statutes Related to Anonymous Reporting and 
       Whistle-Blower Protections|p135 
970 11 |tReceipt of an Anonymous Communication|p139 
970 11 |tInitial Understanding of Allegations|p140 
970 11 |tDetermine Whether Any Allegation Requires Immediate 
       Remedial Action|p141 
970 11 |tDevelopment and Implementation of the Investigative 
       Strategy|p142 
970 11 |tThe Investigation Team|p142 
970 11 |tDisclosure Decisions|p143 
970 11 |tPrioritize the Allegations|p144 
970 11 |tInterviewing Employees|p145 
970 11 |tFollow-Up Tip|p149 
970 11 |tConclusion|p150 
970 11 |lch. 9 |tPersonal Privacy and Public Disclosure|p151 
970 11 |tIntroduction|p151 
970 11 |tData Privacy: Providing Context|p152 
970 11 |tData Privacy in the United States|p153 
970 11 |tRelevant Sector-Specific Privacy Protections|p154 
970 11 |tBreach Notification|p157 
970 11 |tElectronic Discovery|p157 
970 11 |tData Privacy in the European Union|p158 
970 11 |tIntroduction|p158 
970 11 |tFrance|p160 
970 11 |tGermany|p161 
970 11 |tThe United Kingdom|p162 
970 11 |tNavigating the Legal Differences Between the United 
       States and the European Union|p162 
970 11 |tWorks Councils and Whistle-Blowers|p163 
970 11 |tCross-Border Data Transfers|p163 
970 11 |tElsewhere around the Globe|p165 
970 11 |tLatin America|p166 
970 11 |tAsia Pacific|p167 
970 11 |tPublic Disclosure|p168 
970 11 |tThe Freedom of Information Act|p168 
970 11 |tOther U.S. Federal Governmental Agency Information|p171 
970 11 |tU.S. State Disclosure Laws|p172 
970 11 |tInternational Disclosure Laws|p172 
970 11 |tConclusion|p173 
970 11 |lch. 10 |tBuilding a Case: Gathering and Documenting 
       Evidence|p175 
970 11 |tCritical Steps in Gathering Evidence|p176 
970 11 |tConsiderations at the Time of Retention|p176 
970 11 |tDocument Retention Considerations|p177 
970 11 |tPlanning Considerations|p177 
970 11 |tCreating a Chain of Custody|p178 
970 11 |tWhose Evidence Is It?|p182 
970 11 |tEvidence Created by the Forensic Accounting Investigator
       |p183 
970 11 |tWorking Papers|p183 
970 11 |tReports|p184 
970 11 |tWhat Evidence Should Be Gathered?|p185 
970 11 |tInvestigations of Vendors|p185 
970 11 |tInvestigations of Foreign Corrupt Practices Act 
       Violations|p185 
970 11 |tInvestigations of Improper Related-Party Activity|p185 
970 11 |tInvestigations of Employee Misappropriations|p186 
970 11 |tInvestigations of Specific Allegations|p186 
970 11 |tInvestigations of Financial Statement Errors|p186 
970 11 |tImportant Considerations Regarding Documents and Working
       Papers|p186 
970 11 |tConclusion|p189 
970 11 |lch. 11 |tIndependence, Objectivity, Skepticism|p191 
970 11 |tAccountant's Independence|p192 
970 11 |tSEC Final Rules for Strengthening Auditor Independence
       |p192 
970 11 |tSEC Regulation of Forensic Accounting Services|p193 
970 11 |tConsulting versus Attest Services|p196 
970 11 |tIntegrity and Objectivity|p198 
970 11 |tIndependence Standards for Nonattest Services|p198 
970 11 |tProfessional Skepticism|p199 
970 11 |tTrust but Verify: A Case Study|p200 
970 11 |tTrust but Verify: Exploring Further|p203 
970 11 |tLoose-Thread Theory of Auditing|p207 
970 11 |tFurther Thoughts on the Loose-Thread Theory|p210 
970 11 |lch. 12 |tPotential Missteps: Considerations When Fraud 
       Is Suspected|p213 
970 11 |tConfronting Suspects|p213 
970 11 |tDismissing the Target|p216 
970 11 |tAssumptions|p217 
970 11 |tThe Small Stuff Could Be Important|p221 
970 11 |tMateriality: More on a Key Topic|p223 
970 11 |tAddressing Allegations|p224 
970 11 |tThe Case of the Central American General Manager|p225 
970 11 |tExercising Skepticism|p228 
970 11 |tCase Outcomes|p229 
970 11 |lch. 13 |tPotential Red Flags and Fraud Detection 
       Techniques|p231 
970 11 |tTypes of Fraud Revisited|p232 
970 11 |tFraud Detection: Overview|p233 
970 11 |tLaying a Foundation for Detection|p236 
970 11 |tAssessing the Risk of Fraud|p236 
970 11 |tFraud Risk Factors|p237 
970 11 |tA Word on Information Technology|p238 
970 11 |tInterpreting Potential Red Flags|p238 
970 11 |tImportance of Professional Skepticism|p240 
970 11 |tRevisiting the Fraud Triangle|p243 
970 11 |tIncentive and Pressure|p244 
970 11 |tOpportunity|p245 
970 11 |tRationalization and Attitude|p246 
970 11 |tIdentifying and Evaluating Risk Factors|p248 
970 11 |tDiscussion among Audit Team Members|p249 
970 11 |tInformation Gathering|p251 
970 11 |tOther Sources|p254 
970 11 |tAnalytic Procedures|p254 
970 11 |tCurrent Company Data versus Company Data from Prior 
       Periods|p257 
970 11 |tCompany Data versus Company Budgets, Forecasts, or 
       Projections|p257 
970 11 |tCompany Data versus Industry Data or Comparable Company 
       Data or Both|p258 
970 11 |tCompany Financial Data versus Company Operational Data
       |p258 
970 11 |tCompany Data versus Auditor-Determined Expected Results
       |p258 
970 11 |tAnalytic Techniques|p258 
970 11 |tAssessing the Potential Impact of Fraud Risk Factors
       |p260 
970 11 |tEvaluating Controls|p261 
970 11 |tAddressing the Identified Fraud Risks|p263 
970 11 |tUnpredictable Audit Tests|p263 
970 11 |tObservation and Inspection|p264 
970 11 |tFinancial Statement Fraud: Detection Techniques|p266 
970 11 |tRevenue Recognition|p267 
970 11 |tCorruption|p268 
970 11 |tSummary|p269 
970 11 |lch. 14 |tInvestigative Techniques|p271 
970 11 |tTiming|p271 
970 11 |tCommunication|p272 
970 11 |tEarly Administrative Matters|p272 
970 11 |tPredication|p273 
970 11 |tResponding to Regulatory Action|p273 
970 11 |tDifficulties in Financial Reporting and Information and 
       Disclosure|p274 
970 11 |tIssues Involving Customers or Vendors|p274 
970 11 |tMatters Relating to the Foreign Corrupt Practices Act
       |p274 
970 11 |tLifestyle|p274 
970 11 |tAnonymous Tips|p274 
970 11 |tConflicts of Interest|p275 
970 11 |tWhat Should You Know before You Start?|p275 
970 11 |tGaining an Understanding|p275 
970 11 |tGathering and Securing Information|p277 
970 11 |tCoordination|p279 
970 11 |tOther|p280 
970 11 |tA Word about Insurance|p281 
970 11 |tExceptions and Other Considerations|p282 
970 11 |tConsiderations on International Assignments|p283 
970 11 |tAccounting Issues|p285 
970 11 |tData Analysis|p286 
970 11 |tDocument Review|p286 
970 11 |tComQuest|p287 
970 11 |tCPA Services|p288 
970 11 |tHow to Read a Check|p288 
970 11 |tAirline Tickets|p290 
970 11 |tConclusion|p291 
970 11 |lch. 15 |tCorporate Intelligence|p293 
970 11 |tDefinition of Corporate Intelligence|p293 
970 11 |tEvolution of Corporate Intelligence|p294 
970 11 |tToday's Business Need|p297 
970 11 |tLegal and Regulatory Drivers of Corporate Intelligence
       |p297 
970 11 |tFederal Sentencing Guidelines: Due Diligence and 
       Vicarious Liability|p298 
970 11 |tAnticorruption and Counterfraud Laws and Regulations
       |p299 
970 11 |tAnti-Money Laundering and Financial and White Collar 
       Crime Legislation|p301 
970 11 |tCost Drivers of Corporate Intelligence|p301 
970 11 |tReduced Monetary Penalties|p302 
970 11 |tCost of Failed Corporate Actions and Strategic 
       Relationships|p302 
970 11 |tNegotiation Drivers of Corporate Intelligence|p303 
970 11 |tTriggers|p303 
970 11 |tBasic Deployment and Consumption of Corporate 
       Intelligence|p304 
970 11 |tBackground Information and Questionnaire Process|p305 
970 11 |tCustomary Data Fields Necessary to Fulfill Corporate 
       Intelligence Remits|p306 
970 11 |tIndividuals|p306 
970 11 |tEntities|p306 
970 11 |tAnalysis and Reporting of Findings|p307 
970 11 |tCoordination and Selection of Management and External 
       Advisors for Intelligence Gathering|p307 
970 11 |tTiming of Deployment|p308 
970 11 |tLimitations of and Inherent Barriers to Corporate 
       Intelligence|p308 
970 11 |tMisguided Assumptions Regarding Database and Electronic 
       Research|p309 
970 11 |tMarginal Treatment of Corporate Intelligence Advisors
       |p309 
970 11 |tPressures on Corporate Intelligence Teams|p310 
970 11 |tLegal Parameters and Operating Constraints versus 
       Enabling Legislation|p310 
970 11 |tThe U.S. Economic Espionage Act|p310 
970 11 |tTelephone Records and Privacy Protection Act of 2006: 
       Anti-Pre-Texting Legislation|p311 
970 11 |tPrivacy Laws and Initiatives|p311 
970 11 |tEnabling Legislation and Regulation|p313 
970 11 |tEthical Debates Surrounding Corporate Intelligence|p313 
970 11 |tSummary|p315 
970 11 |lch. 16 |tThe Art of the Interview|p317 
970 11 |tDifficulty and Value of Obtaining an Admission|p318 
970 11 |tPlanning for the Interview|p319 
970 11 |tTypes of Interviews|p321 
970 11 |tThe Information-Seeking Interview|p321 
970 11 |tThe Admission-Seeking Interview|p322 
970 11 |tOthers May Wish to Attend Interviews|p325 
970 11 |tInterview Process|p326 
970 11 |tDocumenting the Interview|p330 
970 11 |tUse of Subterfuge|p331 
970 11 |tSummary|p331 
970 11 |lch. 17 |tData Mining|p333 
970 11 |tDefinition and Benefits of Data Mining|p334 
970 11 |tStructured versus Unstructured Data|p335 
970 11 |tPlanning|p335 
970 11 |tDevelop Preliminary List of Analyses|p336 
970 11 |tUnderstand Availability of Data|p337 
970 11 |tUnderstanding Available Data Sources|p337 
970 11 |tDefining Data Sets to Target for Acquisition|p338 
970 11 |tConsidering Data Availability Challenges|p339 
970 11 |tMethods of Data Acquisition|p340 
970 11 |tStructured Data Analysis|p341 
970 11 |tThe Data Collection Stage|p341 
970 11 |tThe Assessment Stage|p342 
970 11 |tThe Preparation Stage|p344 
970 11 |tThe Analysis and Reporting Stage|p346 
970 11 |tUnstructured Data|p352 
970 11 |tTypes of Unstructured Data|p352 
970 11 |tCollection of Unstructured Data|p355 
970 11 |tAnalysis of Unstructured Data|p357 
970 11 |tAdvanced Data Analysis Tools|p358 
970 11 |tData Visualization|p359 
970 11 |tConcept Searching|p359 
970 11 |tConclusion|p360 
970 11 |tTechnological Advances in IT Systems and Communications 
       Technology|p361 
970 11 |tAdvances in Data Mining and Fraud Detection Technologies
       |p361 
970 11 |lch. 18 |tReport of Investigation|p363 
970 11 |tTypes of Reports|p364 
970 11 |tImportance of Adequate Preparation|p364 
970 11 |tStandards of Reporting|p365 
970 11 |tAICPA Consulting Standards|p365 
970 11 |tACFE Standards|p367 
970 11 |tThe Written Report of Investigation|p368 
970 11 |tBasic Elements to Consider for Inclusion in a Report of 
       Investigation|p369 
970 11 |tSummarizing Your Findings|p371 
970 11 |tWritten Report of Expert Witness Opining for the 
       Plaintiff on a Civil Fraud Claim|p371 
970 11 |tAffidavits|p374 
970 11 |tInformal Reports|p374 
970 11 |tGiving a Deposition|p376 
970 11 |tBe Prepared|p376 
970 11 |tIt's Your Deposition|p377 
970 11 |tObjectives of a Deposition in Civil Litigation|p377 
970 11 |tYou Are Being Measured|p377 
970 11 |tReviewing Your Deposition Transcript|p378 
970 11 |tOther Considerations|p379 
970 11 |tMistakes to Avoid in Reporting|p380 
970 11 |tAvoid Overstatement|p380 
970 11 |tAvoid Opinion|p380 
970 11 |tIdentify Control Issues Separately from Investigative 
       Findings of Fact|p380 
970 11 |tUse Simple, Straightforward Language Focused on the 
       Facts|p381 
970 11 |tAvoid Subjective Comments|p381 
970 11 |tWorking Papers|p382 
970 11 |tSigned Engagement Letter|p382 
970 11 |tRelationship Review|p384 
970 11 |tSubstantive Working Papers|p384 
970 11 |tEach Working Paper Should Stand on Its Own|p384 
970 11 |tTestimony Binder|p386 
970 11 |tInterview Memorandums|p386 
970 11 |lch. 18 |tSupporting a Criminal Prosecution|p388 
970 11 |tKey Considerations|p390 
970 11 |tDeterrent Effect of Appropriate Response|p390 
970 11 |tU.S. Sentencing Commission Guidelines|p390 
970 11 |tExpense and Possible Outcomes|p392 
970 11 |tReferrals for Prosecution May Attract Public Attention
       |p392 
970 11 |tReferral Considerations|p393 
970 11 |tRefer the Matter to State, Local, or Federal 
       Prosecutors?|p394 
970 11 |tProsecutors Must Prioritize Cases|p394 
970 11 |tForensic Accounting Investigator May Increase the 
       Success of a Referral|p395 
970 11 |tReputational Benefits|p396 
970 11 |tPlea Agreements|p397 
970 11 |tFiling a Civil Lawsuit|p397 
970 11 |lch. 20 |tWorking with Atterneys|p388 
970 11 |tIn the Company of Lawyers|p399 
970 11 |tConfidentiality Requirements|p400 
970 11 |tForming the Investigative Team|p401 
970 11 |tDocumentation|p407 
970 11 |tCivil Litigation|p408 
970 11 |tInterviewing|p408 
970 11 |tExternal Audit Firm|p409 
970 11 |tWorking for or Interacting with Law Enforcement or 
       Government Agencies|p412 
970 11 |tDisagreements with Counsel|p413 
970 11 |tConclusion|p414 
970 11 |lch. 21 |tFinancial Reporting Fraud and the Capital 
       Markets|p417 
970 11 |tTargets of Capital Market Fraud|p418 
970 11 |tSecurities Investment Model|p419 
970 11 |tOverview of Financial Information and the Requirement to
       Present Fairly|p420 
970 11 |tOverview of Fraud in Financial Statements|p423 
970 11 |tAccounting Irregularities as an Element of Financial 
       Fraud|p426 
970 11 |tSome Observations on Financial Fraud|p429 
970 11 |tFraud from Within|p429 
970 11 |tSummary|p430 
970 11 |lch. 22 |tFinancial Statement Fraud: Revenue and 
       Receivables|p433 
970 11 |tImproper Revenue Recognition|p435 
970 11 |tTiming|p436 
970 11 |tRevenue Recognition Detection Techniques|p438 
970 11 |tAnalytical Procedures to Identify or Explore Potential 
       Revenue Red Flags|p440 
970 11 |tSide Agreements|p441 
970 11 |tLiberal Return, Refund, or Exchange Rights|p442 
970 11 |tChannel Stuffing|p444 
970 11 |tBill-and-Hold Transactions|p445 
970 11 |tEarly Delivery of Product|p447 
970 11 |tPartial Shipments|p449 
970 11 |tContracts with Multiple Deliverables|p449 
970 11 |tImproper Allocation of Value in Multiple-Element Revenue
       Arrangements|p450 
970 11 |tUp-Front Fees|p451 
970 11 |tImproper Accounting for Construction Contracts|p452 
970 11 |tRelated-Party Transactions|p453 
970 11 |tRevenue and Receivable Misappropriation|p455 
970 11 |tRevenues|p456 
970 11 |tReceivables|p458 
970 11 |tFictitious Sales|p458 
970 11 |tPossible Red Flags for Fictitious Receivables|p459 
970 11 |tLapping|p459 
970 11 |tRedating|p460 
970 11 |tInflating the Value of Receivables|p460 
970 11 |tExtended Procedures|p461 
970 11 |tRound-Tripping|p463 
970 11 |tImproperly Holding Open the Books|p464 
970 11 |tConsignments and Demonstration Goods|p465 
970 11 |tSummary|p466 
970 11 |lch. 23 |tFinancial Statement Fraud: Other Schemes and 
       Misappropriations|p467 
970 11 |tAsset Misstatements|p467 
970 11 |tInventory Schemes|p467 
970 11 |tInvestment Schemes|p471 
970 11 |tRecording Unrealized Declines in Fair Market Value|p474 
970 11 |tManipulating Cash Balances|p474 
970 11 |tRecording Fictitious Fixed Assets|p475 
970 11 |tDepreciation and Amortization|p475 
970 11 |tHanging the Debit|p476 
970 11 |tSoftware Development Costs|p476 
970 11 |tResearch and Development Costs|p476 
970 11 |tStart-Up Costs|p477 
970 11 |tInterest Costs|p477 
970 11 |tAdvertising Costs|p477 
970 11 |tUnderstatement of Liabilities and Expenses|p478 
970 11 |tBackdating Share Options|p479 
970 11 |tOff-Balance-Sheet Transactions|p480 
970 11 |tTwo Basic Accounting Models|p481 
970 11 |tCookie Jar Reserves|p482 
970 11 |tImproper and Inadequate Disclosures|p483 
970 11 |tMateriality|p484 
970 11 |tDisbursement Schemes|p485 
970 11 |tInvoice Schemes|p486 
970 11 |tCheck Tampering|p489 
970 11 |tExpense Reimbursement Schemes|p490 
970 11 |tPayroll Schemes|p491 
970 11 |tFraud in an Economic Downturn|p492 
970 11 |tUnauthorized Trading|p492 
970 11 |tMortgage Fraud|p494 
970 11 |lch. 24 |tPonzi Schemes|p495 
970 11 |tPonzi Scheme Origin and Development|p495 
970 11 |tBasic Framework of a Ponzi Scheme|p496 
970 11 |tTypes of Ponzi Schemes|p496 
970 11 |tSpotting a Ponzi Scheme: Common Attributes|p497 
970 11 |tRecent Spotlights|p497 
970 11 |tPonzi Schemes in the United States|p497 
970 11 |tThe Bennett Funding Group, Inc.|p498 
970 11 |tThomas J. Petters|p498 
970 11 |tBernard Madoff|p499 
970 11 |tStanford International Bank|p500 
970 11 |tGlobal Ponzi Schemes|p500 
970 11 |tAlbanian Ponzi Schemes|p501 
970 11 |tHoffland Finance|p502 
970 11 |tForum Filatelico and Afinsa Bienes Tangibles|p502 
970 11 |tCash Plus|p503 
970 11 |tInsights into Ponzi Schemes: Passing Trend or Lasting 
       Reality?|p503 
970 11 |tWhy Are They Popping Up More Now?|p505 
970 11 |tTen Red Flags that You May Be Investing in a Ponzi 
       Scheme|p505 
970 11 |tLessons Learned|p506 
970 11 |tAccountant's Challenges|p507 
970 11 |tRegulatory Bodies and Task Forces|p508 
970 11 |tRegulatory Response|p508 
970 11 |tBankruptcy Implications|p509 
970 11 |tClawback Rules|p510 
970 11 |tSummary|p510 
970 11 |lch. 25 |tMoney Laundering|p511 
970 11 |tRelationship between Fraud and Money Laundering|p511 
970 11 |tPlacement|p513 
970 11 |tLayering|p513 
970 11 |tIntegration|p513 
970 11 |tCounter-Terrorist Financing|p514 
970 11 |tVarying Impact of Money Laundering on Companies|p515 
970 11 |tThe Five-Point Program for AML-Regulated Businesses|p516
970 11 |tWritten Compliance Program|p516 
970 11 |tMinimum Standards of Customer Due Diligence|p516 
970 11 |tActivity Monitoring and Reporting|p518 
970 11 |tTraining|p518 
970 11 |tRecord Keeping|p518 
970 11 |tImpact of Money Laundering on Financial Statements|p520 
970 11 |tAML and Forensic Accounting Investigation|p521 
970 11 |tAt the Request of the Regulator|p521 
970 11 |tAt the Request of the Institution|p521 
970 11 |tReview of Transactions and Records|p522 
970 11 |tDecision Making|p522 
970 11 |tThe AML Reporting Process|p522 
970 11 |tCorporate Culture and AML Corporate Governance|p523 
970 11 |tLegal Arrangements Lending Themselves to Anonymity|p523 
970 11 |tAuditing and Money Laundering|p524 
970 11 |tRelationship between Fraud Investigation and AML|p525 
970 11 |lch. 26 |tForeign Corrupt Practices Act|p527 
970 11 |tBackground|p527 
970 11 |tAntibribery Provision|p527 
970 11 |tBooks and Records Provision|p529 
970 11 |tInternal Control Provision|p529 
970 11 |tRecent Enforcement Trends|p530 
970 11 |tLarger Penalties|p530 
970 11 |tCases against Individuals|p531 
970 11 |tOpen Investigations and Self-Reporting|p532 
970 11 |tUse of More Creative Methods in Resolution of Criminal 
       Charges (NPA, DPA)|p533 
970 11 |tImposition of a Monitor|p533 
970 11 |tCooperation with Foreign Regulators and Other U.S. 
       Regulatory Bodies|p534 
970 11 |tDisgorgement|p535 
970 11 |tIncreased Scrutiny over the Acts of Others|p535 
970 11 |tU.K. Bribery Act 2010|p536 
970 11 |tThe Role of the Forensic Accountant|p537 
970 11 |tCorruption Risk Assessments|p537 
970 11 |tFCPA Compliance Programs|p537 
970 11 |tConduct Transnational Forensic Investigations|p538 
970 11 |tProvide Enhanced Due Diligence and Business Intelligence
       |p541 
970 11 |tDesign and Conduct Global Anticorruption Training|p542 
970 11 |tAssist Independent Anticorruption Program Monitoring 
       Agents|p542 
970 11 |tRed Flags|p542 
970 11 |tCash Payments|p542 
970 11 |tUnusually High Commission|p542 
970 11 |tConsultants|p543 
970 11 |tFreight Forwarders and Custom Clearing (C&F) Agents|p543
970 11 |tPayments Directed by Third Parties|p543 
970 11 |tOverseas Payment Arrangements|p544 
970 11 |tDelegate Travel|p544 
970 11 |tPolitically Connected Third Parties|p544 
970 11 |tBusiness in Red Countries|p545 
970 11 |tSo-Called Facilitation Payments|p545 
970 11 |tReporting|p545 
970 11 |tConclusion|p546 
970 11 |lch. 27 |tConstruction Projects|p547 
970 11 |tThe Nature of the Construction Industry|p547 
970 11 |tA Typical Construction Project|p548 
970 11 |tContract Pricing Strategy|p550 
970 11 |tFixed Price Contracts|p550 
970 11 |tCost-Plus Contracts|p551 
970 11 |tUnit Price Contracts|p551 
970 11 |tGuaranteed Maximum Price Contracts|p552 
970 11 |tTime and Materials Contracts|p552 
970 11 |tTurnkey Contracts|p553 
970 11 |tPrivate Finance (DBFO, BOT, PFI, PPP)|p553 
970 11 |tStandard Form Contracts|p554 
970 11 |tThe Construction Litigation Team|p555 
970 11 |tBar Charts and Critical Path Analysis|p556 
970 11 |tAffected Plan Method|p557 
970 11 |tAs-Built Method|p557 
970 11 |tPlan V As-Built Method|p558 
970 11 |tTime Impact Analysis|p558 
970 11 |tIssues in Analysis|p559 
970 11 |tChange Orders|p560 
970 11 |tProvisional Sums|p561 
970 11 |tFinancial Damages|p561 
970 11 |tOverheads|p563 
970 11 |tLoss of Profit|p565 
970 11 |tIncreased Cost of Working|p566 
970 11 |tFinance Charges and Interest|p566 
970 11 |tUnderbid|p567 
970 11 |tInflation|p567 
970 11 |tAnalysis of Claims|p567 
970 11 |tSummary|p569 
970 11 |lch. 28 |tContract Compliance|p571 
970 11 |tEffective Integrated Internal and External Contract 
       Compliance Program|p572 
970 11 |tContract Portfolio Risk Assessment|p573 
970 11 |tConsistent Business Partner Communication|p573 
970 11 |tIncorporate Contract Terms that Improve Compliance|p574 
970 11 |tRobust Outside Contract Examination Program|p576 
970 11 |tThe Role of the Forensic Accountant|p576 
970 11 |tGovernment Contracting|p578 
970 11 |tRisk and Compliance|p578 
970 11 |tRecovery|p579 
970 11 |tCrisis Management and Litigation Support|p581 
970 11 |lch. 29 |tOther Dimensions of Forensic Accounting|p585 
970 11 |tEnvironmental Issues|p586 
970 11 |tIntellectual Property|p586 
970 11 |tInsurance and Business Interruption|p587 
970 11 |tMarital Dissolution|p588 
970 11 |tShareholder Litigation|p588 
970 11 |tBusiness Valuation|p589 
970 11 |tBusiness Combinations|p589 
970 11 |tCybercrime|p590 
970 11 |lch. 30 |tCorporate Remediation|p593 
970 11 |tWhat Is Remediation?|p593 
970 11 |tWhat Is Driving Corporate Remediation?|p594 
970 11 |tWhy Is Remediation Necessary?|p597 
970 11 |tHow to Remediate|p599 
970 11 |tRole of the Forensic Accountant|p603 
970 11 |tRecent Cases|p605 
970 11 |tRemediation Going Forward|p607 
970 01 |tIndex|p811 
971    |d20120109 
LOCATION CALL # STATUS MESSAGE
 OTTERBEIN MAIN COLLECTION  HV8079.F7 G84 2011    AVAILABLE  

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