Previous ed.: 2003.

Includes bibliographical references and index.

PART 1. INTRODUCTION TO FRAUD. 1. The Nature of Fraud. 2. Who Commits Fraud and Why. 3. Fighting Fraud: An Overview. PART 2. FRAUD PREVENTION. 4. Preventing Fraud. PART 3. FRAUD DETECTION. 5. Recognizing the Symptoms of Fraud. 6. Proactive Approaches to Detecting Fraud. PART 4. FRAUD INVESTIGATION. 7. Investigating Theft. 8. Investigating Concealment. 9. Conversion Investigation Methods. 10. Inquiry Methods and Fraud Reports. PART 5. MANAGEMENT FRAUD. 11. Financial Statement Fraud. 12. Revenue and Inventory Frauds. 13. Liability, Asset, and Inadequate Disclosure Frauds. PART 6. OTHER TYPES OF FRAUD. 14. Fraud Against Organizations. 15. Bankruptcy, Divorce, and Tax Fraud. 16. Fraud in E-Commerce. PART 7. RESOLUTION OF FRAUD. 17. Legal Follow-Up. Appendix. Index.

Updated and enhanced to help readers better understand the significance of fraud in the modern accounting world, this provocative text prepares readers to identify, detect, investigate, and prevent financial fraud. It outlines the nature of fraud and the different types of fraud, including the unique e-business fraud that is now possible in today's technological world. Chapter 6 offers expansive, cutting-edge instruction on the role of data analysis in fraud detection as well as two entire chapters on investigating theft and concealment This edition includes an all new chapter on consumer fraud, and Chapter 16 contains new material on tax fraud'providing students with unique insight into fraudulent tax reporting activities. End-of-chapter materials have been enhanced, and the Financial Statement Fraud Standards Appendix at the end of the text has been updated to include information about SAS 99 and Sarbanes-Oxley