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Forensic Accounting and Fraud Investigation for Non-Experts
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Fraud is an activity that takes place in a social setting and has severe conse- quences for the economy, corporations, and individuals. It is an opportunis- tic infection that bursts forth when greed meets the possibility of deception. The fraud investigator is like the attending physician looking and listening for the signs and symptoms that reveal an outbreak. The Association of Certified Fraud Examiners defines occupational fraud as: “The use of one’s occupation for personal enrichment through the delib- erate misuse or misapplication of the employing organization’s resources or assets.”2 Before dealing with the accounting details and the investigation itself, we introduce some attempts by the courts, law enforcement, and regulatory au- thorities to define fraud. Since the subject of this book is workplace fraud, we then outline the nature of workplace fraud through a look at the accounting cycle. We complete the tour with a look at the motives of fraudsters and the consequences of their acts.
Howard Silverstone, Michael Sheetz - Personal Name
Second Edition
978-0-471-78487-6
NONE
Forensic Accounting and Fraud Investigation for Non-Experts
Accounting
English
JOHN WILEY & SONS, LTD
2007
New Jersey
1-298
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