Forensic Accounting and Fraud Investigation
Howard Silverstone & Michael Sheetz
January 24, 2004
Once an exclusive domain for high-level accountants and auditors skilled at breaking down complex financial transactions, forensic accounting is a responsibility that now falls on the shoulders of a more diverse group of people in an organization. While accountants and other financial professionals are invaluable as expert witnesses or consultants brought in to uncover complicated schemes, their help alone isn't sufficient to detect, prevent, and successfully prosecute financial fraud.
Forensic Accounting and Fraud Investigation for Non-Experts provides a thorough, up-to-date grounding in forensic accounting and fraud investigation techniques to help non-experts better understand basic forensic accounting principles, how different types of fraud occur, and how to detect and investigate fraud in an approach that maximizes the chances of successful prosecution of the perpetrator.
This invaluable book spotlights insightful advice on where an organization is most susceptible to fraud and how to implement effective investigation processes when fraud is suspected. It spans from basic accounting principles as they apply to forensic accounting and the most common types of fraud to an examination of the investigative process, documentary evidence, the role of the expert witness, and interview techniques.
For executives, managers, criminal investigators, prosecuting attorneys, and everyone else in business or wanting to learn about business, Forensic Accounting and Fraud Investigation for Non-Experts is a reliable resource of accounting principles and investigative techniques that help protect any organization from fraud.
Howard Silverstone, CPA, FCA, CFE, is a principal in the Philadelphia office of Kroll, Inc. He has concentrated on forensic and investigative accounting since 1985 and has been involved in every aspect of cases, including planning, detailed analysis, discovery, and expert testimony in forensic accounting. He has contributed articles to The Legal Intelligencer, Litigation Quarterly, and The Risk Report, as well as a chapter to The CPA's Handbook of Fraud and Commercial Crime Prevention. A frequent speaker, he's delivered presentations for many corporations, law firms, and insurance companies, as well as The Association of Certified Fraud Examiners, The Institute of Internal Auditors, and the Association of Financial Professionals (formerly the Treasury Management Association).
Michael Sheetz, JD, is an adjunct professor of business law, ethics, and international law for several universities, and a former appellate law clerk for the Fourth District Court of Appeals. During his twenty-year law enforcement career, he has been involved in every facet of criminal investigations of economic and computer crime, including fraud, Internet child pornography, embezzlement, money laundering, and racketeering. As a guest speaker and lecturer, he has spoken on topics such as exploitation of the elderly, computer crime and fraud prevention, and telemarketing fraud.
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