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008			081222s2005 ohu | 001 0 eng
020			_a032431440X (ISEd)
039		9	_a201402040116 _bVLOAD _c201006220806 _dmalmash _c200902221413 _dvenkatrajand _c200902221412 _dvenkatrajand _y200812220842 _zmusallam
050			_aHV6691 _b.A43 2006
100	1		_aAlbrecht, W. Steve. _910833
245	1	0	_aFraud Examination
250			_a2nd ed. / _bW. Steve Albrecht, Conan C. Albrecht, Chad O. Albrecht.
260			_aMason, Ohio ; _aLondon : _bSouth-Western, Thomson Learning , _c2005.
300			_axxiii, 645 p. ; _c25 cm.
500			_aPrevious ed.: 2003.
504			_aIncludes bibliographical references and index.
505			_aPART 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.
520			_aUpdated 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
650		0	_aFraud. _910834
650		0	_aFraud _xPrevention. _910835
650		0	_aForensic accounting. _910836
650		0	_aFraud investigation. _910837
700	1		_aAlbrecht, Conan C. _910838
700	1		_aAlbrecht, Chad O. _910839
942			_2lcc _n0 _cBK
999			_c3891 _d3891