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Fraud Examination 6/e

作者：W. Steve Albrecht, Chad O. Albrecht, Conan C. Albrecht, Mark F. Zimbelman
原價：NT$ 1,700

ISBN：9789814834681
版次：6
年份：2019
出版商：Cengage Learning
頁數/規格：680頁/平裝雙色
參考網頁：Fraud Examination 6/e

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Description
Equip your students with the skills necessary to identify, detect, investigate and prevent all types of fraud with Albrecht/Albrecht/Albrecht/Zimbelman's FRAUD EXAMINATION, 6E. This popular text closely examines the nature of fraud using memorable business examples and captivating cases of actual fraud, including recent developments in cyber fraud. Students explore how experts use technology to both commit and detect fraud. Students also examine today's legal options for victims of fraud. Significant discussion on forensic analysis expands students' understanding of the field, while new, timely examples, problems and exercises reinforce concepts with meaningful practical applications. In addition, proven learning features help students focus on the most important information in fraud today as they prepare to make a difference in contemporary business.

What's New

EXTENSIVE AUTHOR EXPERIENCE ENSURES AUTHENTIC APPROACH. This team of authors combines their extensive expertise in forensic accounting, fraud examination, and technology with the talents of innovative experts in fraud investigation technology to bring your students an accurate, contemporary overview of fraud. The authors present numerous intriguing cases and incorporate memorable, first-hand examples drawn from today's business to reinforce key principles.

PRACTICAL, PROVEN APPLICATIONS BRING FRAUD TO LIFE. Actual, current fraud cases, drawn from the authors' extensive first-hand experience, provide intriguing opportunities to apply concepts. Meaningful and practical end-of-chapter exercises offer helpful practice and review.

STRONG EMPHASIS ON FRAUD DETECTION, PREVENTION, AND INVESTIGATION PREPARES STUDENTS TO WORK IN BUSINESS TODAY. This edition delves into fraud investigation at a deeper level, examining the nature of fraud perpetrators and why these individuals commit fraud. Students learn to recognize the warning signs that fraud may occur as well as study how to use technology most effectively to search proactively for fraud.

Table of Contents
Part I: INTRODUCTION TO FRAUD.
1. The Nature of Fraud.
2. Why People Commits Fraud.
3. Fighting Fraud: An Overview.

Part II: FRAUD PREVENTION.
4. Preventing Fraud.

Part III: FRAUD DETECTION.
5. Recognizing the Symptoms of Fraud.
6. Data-Driven Fraud Detection

Part IV: FRAUD INVESTIGATION.
7. Investigating Theft Acts.
8. Investigating Concealment.
9. Conversion Investigation Methods.
10. Inquiry Methods and Fraud Reports.

Part V: MANAGEMENT FRAUD.
11. Financial Statement Fraud.
12. Revenue- and Inventory-Related Financial Statement Frauds.
13. Liability, Asset, and Inadequate Disclosure Frauds.

Part VI: OTHER TYPES OF FRAUD.
14. Fraud Against Organizations.
15. Consumer Fraud.
16. Bankruptcy, Divorce, and Tax Fraud.
17. Fraud E-Commerce .

Part VII: RESOLUTION OF FRAUD.
18. Legal Follow-Up.

Appendix.
Bibliography.
Glossary.
Index.

W. Steve Albrecht was the Andersen Distinguished Professor of Accountancy in the Marriott School of Management at Brigham Young University. He received a bachelor’s degree in accounting from BYU and M.B.A. and Ph.D. degrees from the University of Wisconsin. He is a Certified Public Accountant (CPA), Certified Internal Auditor (CIA), and Certified Fraud Examiner (CFE). He previously taught at both Stanford and the University of Illinois. Dr. Albrecht currently serves on five corporate boards of directors and has been an expert witness in 38 major fraud cases.

Dr. Chad O. Albrecht, associate professor and M.B.A. director at Utah State University, received his Ph.D. from ESADE Business School in Barcelona, Spain, and currently teaches forensic accounting, strategy and ethics. His research focuses on international fraud and corruption from a humanistic perspective. His research articles have appeared in numerous journals and have been quoted in multiple news outlets. Previous to his doctoral studies, Dr. Albrecht worked as a licensed stockbroker for the Bank of Montreal.

Dr. Conan C. Albrecht, professor of Information Systems at Brigham Young University, teaches enterprise development, middleware, business programming and technology security. Dr. Albrecht researches computer-based fraud detection techniques, e-commerce platforms and online group dynamics. He has published several articles on fraud detection and information theory in numerous academic and professional outlets. The core of this research is detectlets, which encode background and detection information for specific fraud schemes. He hopes the system will eventually serve as the foundation of a large, online repository of detectlets about all types of fraud in the next few years.

Dr. Mark F. Zimbelman is Mary and Ellis Professor at Brigham Young University (BYU). He teaches classes on auditing and fraud examination and focuses his research exclusively on fraud. His research has been published in numerous academic journals and he has worked with the American Institute of Certified Public Accountants and the Institute of Internal Auditors in writing various publications on fraud. Dr. Zimbelman received his CPA license and worked for more than six years as a financial statement auditor and, later, as a controller in industry. After obtaining his Ph.D., he worked with KPMG in their fraud and forensics practice. This opportunity provided hands-on experience investigating violations of the Foreign Corrupt Practices Act, financial statement fraud, vendor fraud and embezzlement.

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