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AuditNet® Book Review March 2004
Forensic Accounting and Fraud Investigation for Non-Experts
By Howard Silverstone and Michael Sheetz
Reviewed by Jim Kaplan
The question of fraud within your organization is not a matter of “if” but rather “when”! According to KPMG’s 2003 Fraud Survey:
Organizations are reporting a rise in fraud, responding with expanded fraud measures both reactive and preemptive, and planning further actions for the future.
Unfortunately, the responsibility for investigating fraud is increasingly falling on employees who may not have experience in this area. Forensic Accounting and Fraud Investigation for Non-Experts is targeted to assist staff who may be assigned this responsibility. Part 1 provides an overview of fraud and forensic accounting. The authors discuss fraud in society with definitions from four different perspectives; the Supreme Court, Michigan Criminal Law, the FBI and the SEC. The types of fraud, categories of fraud, profiles of a fraudster, and more are covered in this section. The introduction continues with the basics of financial accounting which is a good review of the accounting cycle for both novices and experienced auditors. Part 2 is devoted entirely toward financial crime investigation and covers such areas as interviewing, analytical techniques, documenting the investigation and testifying. Unless you have Certified Fraud Examiner on your staff or someone with extensive experience in forensic accounting and fraud investigation you would be well advised to have this book as a desktop reference.
Don’t wait until fraud rears its ugly head in your organization! Be prepared and start building your forensic accounting and fraud investigation library with Forensic Accounting and Fraud Investigation for Non-Experts.
To purchase this book click here.
For more information contact John Wiley & Sons, Inc.