Fraud Examination: Financial Reporting

Accounting

ISBN:

978-1-959142-85-0

Fraud Examination: Financial Reporting

Steve Albrecht, PhD, CPA, CIA, CFE Mark Zimbelman, PhD, CPA Chad Albrecht, PhD Richard Riley, PhD, CPA, CFE, CFF, CVA

Discover how financial statement fraud happens, why executives commit it, and how to catch and prevent it. Grounded in real cases like Enron, WorldCom, Satyam, and Phar-Mor, the resource teaches a systematic framework for detecting fraud, then shows how it appears in revenue, inventory and cost of goods sold, liabilities, assets, and disclosures. It closes with prevention strategies, auditing measures, and internal controls, plus a review unit for competency exam preparation. Videos and adaptive learning resources help students apply what they learn, drawing on the authors' experience with Fortune 500 companies, the FBI, and the United Nations.

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Topic 1: An Introduction to Financial Statement Fraud Topic 2: The Profession’s Focus on Financial Statement Fraud Topic 3: A Framework for Detecting Financial Statement Fraud Topic 4: Revenue-Related Financial Statement Fraud Topic 5: Inventory and Cost of Goods Sold Fraud Topic 6: Fraud Involving the Understatement of Liabilities Topic 7: Overstatement of Asset Fraud Topic 8: Inadequate Disclosure Fraud Topic 9: Financial Statement Fraud Prevention Topic 10: Auditing Measures and Internal Controls Topic 11: Review For Competency Exam

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