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AuditNet® Book Review
A Guide to Forensic Accounting Investigation
by Thomas W. Golden, Steven L. Skalak, Mona M. Clayton
Catastrophic business failures result from fraudulent or improper acts by management or other internal factors. In a post-Enron era with new government regulations including Sarbanes-Oxley, managers, Board members and auditors have had to re-examine their roles in response to the increasing incidence of fraud. The authors present a comprehensive desktop reference for all of the team members involved in fraud deterrence, detection and investigation. The starting point is a historical account of the auditor’s role followed by coverage of potential red flags and fraud detection techniques. The case studies as well as the detailed scenarios of fraud schemes provide an excellent refresher for auditors as well as eye-opening details for managers and Board members unfamiliar with how fraud is perpetrated within their organizations. The last half of the book is devoted to investigative techniques. There are list of commercial database providers and other public records along with their web addresses to facilitate researching information resources. Substantial coverage on interviewing, using financial ratios, data mining, supporting a criminal prosecution and more make this book a worthy addition to your professional library. Share the book with members of the Board and the management team to highlight your proactive approach to this continuing organizational problem.
