A Guide to Forensic Accounting Investigation

Content: 1. Fraud : an introduction --
2. Psychology of the fraudster --
3. The roles of the auditor and the forensic accounting investigator --
4. Auditor responsibilities and the law --
5. When and why to call in forensic accounting investigators --
6. Internal audit : the second line of defense --
7. Teaming with forensic accounting investigators --
8. Anonymous communications --
9. Personal privacy and public disclosure --
10. Building a case : gathering and documenting evidence --
11. Independence, objectivity, skepticism --
12. Potential missteps : considerations when fraud is suspected --
13. Potential red flags and fraud detection techniques --
14. Investigative techniques --
15. Corporate intelligence --
16. The art of the interview --
17. Data mining --
18. Report of investigation --
19. Supporting a criminal prosecution --
20. Working with attorneys --
21. Financial reporting fraud and the capital markets --
22. Financial statement fraud : revenue and receivables --
23. Financial statement fraud : other schemes and misappropriations --
24. Ponzi schemes --
25. Money laundering --
26. Foreign corrupt practices act --
27. Construction projects --
28. Contract compliance --
29. Other dimensions of forensic accounting --
30.corporate remediation.