Fraud Examination

基本信息

Format:Hardback 696 pages

Publisher:Cengage Learning, Inc

Imprint:South-Western College Publishing

Edition:6 ed

ISBN:9781337619677

Published:1 May 2018

Classifications:Management accounting & bookkeeping

Readership:General (US: Trade)

Weight:1394g

Dimensions:212 x 262 x 27 (mm)

页面参数仅供参考，具体以实物为准

书籍简介

通过Albrecht/Albrecht/Albrecht/Zimbelman的《舞弊审查 第6版》，使您的学生具备识别、检测、调查和预防所有类型欺诈的必要技能。这本受欢迎的教科书利用令人难忘的商业案例和引人入胜的实际欺诈案件，包括网络欺诈的z新发展，仔细研究了欺诈的本质。学生们探讨了专家们如何利用技术来实施和检测欺诈。学生还研究了当今欺诈受害者的法律选择。关于法医分析的重要讨论扩大了学生对该领域的理解，而新的、及时的例子、问题和练习则通过有意义的实际应用加强了概念。此外，经过验证的学习功能帮助学生在准备在当代商业中有所作为时关注当今欺诈领域最重要的信息。

本版的新内容

Mindtap 为《舞弊审查》提供了一个数字学习解决方案，使学生从记忆到掌握。该版本的在线MindTap提供了家庭作业、测验和Chris Knapp的精选案例活动，专门用于挑战你的学生在现实世界中的应用。

更多相关和z新的案例提供了实践性的专业练习。丰富的当前相关案例，包括大型案例，需要学生进行更深层次的分析。

特点

实际的、经过验证的应用将欺诈行为带入生活。从作者广泛的第一手经验中提取的实际的、当前的欺诈案件，为应用概念提供了耐人寻味的机会。有意义和实用的章末练习提供了有益的练习和回顾。

作者的广泛经验确保了真实的方法。本书的作者团队将他们在法务会计、欺诈审查和技术方面的广泛专业知识与欺诈调查技术方面的创新专家的才能结合起来，为您的学生提供了准确的、当代的欺诈概述。作者提出了许多耐人寻味的案例，并结合当今企业中令人难忘的第一手例子来强化关键原则。

本书着重强调欺诈检测、预防和调查，使学生为今天的商业工作做好准备。本版对欺诈调查进行了更深入的探讨，研究了欺诈者的性质以及这些人实施欺诈的原因。学生学会识别可能发生欺诈的警告信号，以及研究如何最有效地利用技术来主动搜索欺诈。

Equip your students with the skills necessary to identify, detect, investigate and prevent all types of fraud with Albrecht/Albrecht/Albrecht/Zimbelman's FRAUD EXAMINATION, 6E. This popular text closely examines the nature of fraud using memorable business examples and captivating cases of actual fraud, including recent developments in cyber fraud. Students explore how experts use technology to both commit and detect fraud. Students also examine today's legal options for victims of fraud. Significant discussion on forensic analysis expands students' understanding of the field, while new, timely examples, problems and exercises reinforce concepts with meaningful practical applications. In addition, proven learning features help students focus on the most important information in fraud today as they prepare to make a difference in contemporary business.

New to this edition

MINDTAP FOR FRAUD EXAMINATION OFFERS A DIGITAL LEARNING SOLUTION THAT POWERS STUDENTS FROM MEMORIZATION TO MASTERY. This edition's online MindTap hosts homework, quizzes, and select case activities by Chris Knapp specifically created to challenge your students' understanding in real-world applications.

MORE RELEVANT AND UP-TO-DATE CASES PROVIDE HANDS-ON PROFESSIONAL PRACTICE. A wealth of current, pertinent cases, including larger cases, require even more thoughtful analysis by students.

Features

PRACTICAL, PROVEN APPLICATIONS BRING FRAUD TO LIFE. Actual, current fraud cases, drawn from the authors' extensive first-hand experience, provide intriguing opportunities to apply concepts. Meaningful and practical end-of-chapter exercises offer helpful practice and review.

EXTENSIVE AUTHOR EXPERIENCE ENSURES AUTHENTIC APPROACH. This team of authors combines their extensive expertise in forensic accounting, fraud examination, and technology with the talents of innovative experts in fraud investigation technology to bring your students an accurate, contemporary overview of fraud. The authors present numerous intriguing cases and incorporate memorable, first-hand examples drawn from today's business to reinforce key principles.

STRONG EMPHASIS ON FRAUD DETECTION, PREVENTION, AND INVESTIGATION PREPARES STUDENTS TO WORK IN BUSINESS TODAY. This edition delves into fraud investigation at a deeper level, examining the nature of fraud perpetrators and why these individuals commit fraud. Students learn to recognize the warning signs that fraud may occur as well as study how to use technology most effectively to search proactively for fraud.

目录

Part I: INTRODUCTION TO FRAUD.

1. The Nature of Fraud.

2. Who Commits Fraud and Why.

3. Fighting Fraud: An Overview.

Part II: FRAUD PREVENTION.

4. Preventing Fraud.

Part III: FRAUD DETECTION.

5. Recognizing the Symptoms of Fraud.

6. Data-Driven Fraud Detection

Part IV: FRAUD INVESTIGATION.

7. Investigating Theft Acts.

8. Investigating Concealment.

9. Conversion Investigation Methods.

10. Inquiry Methods and Fraud Reports.

Part V: MANAGEMENT FRAUD.

11. Financial Statement Fraud.

12. Revenue- and Inventory-Related Financial Statement Frauds.

13. Liability, Asset, and Inadequate Disclosure Frauds.

Part VI: OTHER TYPES OF FRAUD.

14. Fraud Against Organizations.

15. Consumer Fraud.

16. Bankruptcy, Divorce, and Tax Fraud.

17. e-Commerce Fraud.

Part VII: RESOLUTION OF FRAUD.

18. Legal Follow-Up.

Appendix.

Bibliography.

Glossary.

作者简介

W. 史蒂夫·阿尔布雷希特是杨百翰大学万豪管理学院的安徒生特聘会计教授。他在杨百翰大学获得了会计学学士学位，在威斯康星大学获得了工商管理硕士和博士学位。他是一名注册会计师（CPA），注册内部审计师（CIA），以及注册反欺诈审查员（CFE）。他曾在斯坦福大学和伊利诺伊大学任教。Albrecht博士目前在五个公司董事会任职，并在38个重大欺诈案件中担任专家证人。

W. Steve Albrecht was the Andersen Distinguished Professor of Accountancy in the Marriott School of Management at Brigham Young University. He received a bachelor’s degree in accounting from BYU and M.B.A. and Ph.D. degrees from the University of Wisconsin. He is a Certified Public Accountant (CPA), Certified Internal Auditor (CIA), and Certified Fraud Examiner (CFE). He previously taught at both Stanford and the University of Illinois. Dr. Albrecht currently serves on five corporate boards of directors and has been an expert witness in 38 major fraud cases.

犹他州立大学副教授兼工商管理硕士Chad O. Albrecht博士在西班牙巴塞罗那的ESADE商学院获得博士学位，目前教授法务会计、战略和伦理学。他的研究侧重于从人文角度研究国际欺诈和腐败。他的研究文章出现在许多期刊上，并被多家新闻媒体引用。在攻读博士学位之前，阿尔布雷希特博士曾是蒙特利尔银行的一名持牌股票经纪人。

Dr. Chad O. Albrecht, associate professor and M.B.A. director at Utah State University, received his Ph.D. from ESADE Business School in Barcelona, Spain, and currently teaches forensic accounting, strategy and ethics. His research focuses on international fraud and corruption from a humanistic perspective. His research articles have appeared in numerous journals and have been quoted in multiple news outlets. Previous to his doctoral studies, Dr. Albrecht worked as a licensed stockbroker for the Bank of Montreal.

柯南·C·阿尔布雷希特博士是杨百翰大学信息系统的教授，教授企业开发、中间件、商业编程和技术安全。阿尔布雷希特博士研究基于计算机的欺诈检测技术、电子商务平台和在线群体动态。他在许多学术和专业机构发表了多篇关于欺诈检测和信息理论的文章。这项研究的核心是detectlets，它对特定欺诈计划的背景和检测信息进行编码。他希望该系统最终能在未来几年内成为一个大型的、关于所有类型欺诈行为的在线检测信息库的基础。

Dr. Conan C. Albrecht, professor of Information Systems at Brigham Young University, teaches enterprise development, middleware, business programming and technology security. Dr. Albrecht researches computer-based fraud detection techniques, e-commerce platforms and online group dynamics. He has published several articles on fraud detection and information theory in numerous academic and professional outlets. The core of this research is detectlets, which encode background and detection information for specific fraud schemes. He hopes the system will eventually serve as the foundation of a large, online repository of detectlets about all types of fraud in the next few years.

马克·F·津贝尔曼博士是杨百翰大学（BYU）的玛丽和埃利斯教授。他教授关于审计和欺诈审查的课程，并专门研究欺诈问题。他的研究已经发表在许多学术期刊上，并与美国注册会计师协会和内部审计师协会合作，撰写各种关于欺诈的出版物。津巴布韦博士获得了他的注册会计师执照，并作为财务报表审计师工作了六年多，后来又在工业界担任过控制员。获得博士学位后，他在毕马威会计师事务所的欺诈和取证业务中工作。这个机会提供了调查违反《反海外腐败法》、财务报表欺诈、供应商欺诈和贪污行为的实践经验。

Dr. Mark F. Zimbelman is Mary and Ellis Professor at Brigham Young University (BYU). He teaches classes on auditing and fraud examination and focuses his research exclusively on fraud. His research has been published in numerous academic journals and he has worked with the American Institute of Certified Public Accountants and the Institute of Internal Auditors in writing various publications on fraud. Dr. Zimbelman received his CPA license and worked for more than six years as a financial statement auditor and, later, as a controller in industry. After obtaining his Ph.D., he worked with KPMG in their fraud and forensics practice. This opportunity provided hands-on experience investigating violations of the Foreign Corrupt Practices Act, financial statement fraud, vendor fraud and embezzlement.