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Fraud Examination

Fraud Examination
Author: W. Steve Albrecht - Chad O. Albrecht - Conan C. Al
ISBN 13: 9780538470841
ISBN 10: 538470844
Edition: 4
Publisher: South-Western College Pub
Publication Date: 2011-02-02
Format: Hardcover
Pages: 696
List Price: $332.95

Recent scandals at Enron, WorldCom and other global corporations have rapidly expanded the career opportunities for fraud examination, also known as forensic accounting. This text introduces students to the problem of fraud, its investigation and prevention. Chapter subjects include conversion investigation methods, fraud reports, financial statement frauds, and legal follow-up. Each chapter includes a list of key terms, questions and cases. This second edition adds or expands discussions about the use of data analysis to detect fraud, and consumer and tax fraud. The appendix reprints financial statement fraud standards. Annotation ©2004 Book News, Inc., Portland, OR


Albrecht (Brigham Young U.) presents an introductory textbook to forensic accounting (also known as fraud examination). He introduces the topic with discussions of the nature of fraud, fraud perpetrators and their motivations, and an overview of the different methods used to fight fraud. Following chapters look at fraud prevention, detection, and investigation. Finally, the various types of fraud are explored in greater depth. Annotation c. Book News, Inc., Portland, OR (booknews.com)