Completely updated and revised, the new edition presents: Brand-new chapters devoted to fraud response as well as to the physiological aspects of the fraudster A closer look at how forensic accountants get their job done More about Computer-Assisted Audit Tools CAATs and digital forensics Technological aspects of fraud auditing and forensic accounting Extended discussion on fraud schemes Case studies demonstrating industry-tested methods for dealing with fraud, all drawn from a wide variety of actual incidents Inside this book, you will find step-by-step keys to fraud investigation and the most current methods for dealing with financial fraud within your organization.
Written by recognized experts in the field of white-collar crime, this Fourth Edition provides you, whether you are a beginning forensic accountant or an experienced investigator, with industry-tested methods for detecting, investigating, and preventing financial schemes.
Forensic imaging with multidetector computed tomography MDCT and other cross-sectional imaging modalities is a rapidly evolving field. Understanding the pathological basis of disease and death is fundamental to the interpretation of radiologic images. Provides an invaluable distillation of key topics in forensic medicine for undergraduate, masters, and postgraduate students Essential Forensic Medicine covers the broad area of the forensic medical sciences, delivering core knowledge in the biomedical sciences, and the law and ethics surrounding them.
Concise, accessible chapters cover a wide range of topics from basic forensic identification and examination techniques to forensic toxicology and psychiatry. Written by internationally-recognized experts in the field, this authoritative guide offers complete chapter coverage of the legal system, courts, and witnesses; investigation of the deceased and their lawful disposal; and the duties of a registered medical practitioner and the General Medical Council.
It instructs readers on the general principles of scene examination and the medico-legal autopsy including how to interpret the many kinds of injuries one can suffer—including those from blunt impact and sharp force, firearms and explosives, asphyxia and drowning. Further chapters cover sexual offences, child abuse, and using DNA in human identification, mental health, alcohol and drug abuse.
Grounded firmly in real-world practice, Forensic Accounting, 2nd Edition, provides the most comprehensive view of fraud investigation on the market. Whereas professional training on the topic frequently immersesstudents in too much detail while glossing the basics, this bookbegins with the fundamentals and expands to cover the details in amore measured way. With practical examples and end-of-chapterexamples, External Audit and Assurance Essentials breaksdown a difficult and challenging field of professionalaccounting.
For non-accountant hospitality managers, accounting and financial management is often perceived as an inaccessible part of the business. Yet having a grasp of accounting basics is a key part of management. Using an 'easy to read' style, this book provides a comprehensive overview of the most relevant accounting information for hospitality managers. It demonstrates how to organise and analyse accounting data to help make informed decisions with confidence.
It is a key resource for all future hospitality managers. A completely revised and updated edition that teaches the essentials of forensic biology, with increased coverage of molecular biological techniques and new information on wildlife forensics, wound analysis and the potential of microbiomes as forensic indicators This fully revised and updated introduction to forensic biology carefully guides the reader through the science of biology in legal investigations.
Full-colour throughout, including many new images, it offers an accessible overview to the essentials of the subject, providing balanced coverage of the range of organisms used as evidence in forensic investigations, such as invertebrates, vertebrates, plants and microbes. The book provides an accessible overview of the decay process and discusses the role of forensic indicators like human fluids and tissues, including bloodstain pattern analysis, hair, teeth, bones and wounds.
It also examines the study of forensic biology in cases of suspicious death. This third edition of Essential Forensic Biology expands its coverage of molecular techniques throughout, offering additional material on bioterrorism and wildlife forensics. The use of DNA and RNA for the identification of individuals and their personal characteristics is now covered as well, along with a discussion of the ethical issues associated with the maintenance of DNA databases. Fully revised and updated third edition of the successful student-friendly introduction to the essentials of Forensic Biology Covers a wide variety of legal investigations such as homicide, suspicious death, neglect, real and fraudulent claims for the sale of goods unfit for purpose, the illegal trade in protected species of plants and animals and bioterrorism Discusses the use of a wide variety of biological material for forensic evidence Supported by a website that includes numerous photographs, interactive MCQs, self-assessment quizzes and a series of questions and topics for further study to enhance student understanding Includes a range of important, key case studies in which the difficulties of evaluating biological evidence are highlighted Essential Forensic Biology, Third Edition is an excellent guide for undergraduates studying forensic science and forensic biology.
It includes coverage of the types of accounting issues involved, the roles and responsibilities of those involved, the legal basics and processes, modern approaches to fraud including cybercrime and much more.
Skip to content. Essentials of Forensic Accounting. Author : Michael A. Authors: Steven L. Skalak, Thomas W. Golden, Mona M. Clayton, Jessica S. The test indicates whether or not the variables are uncorrelated in the data set.
The default or null hypothesis in this test is that the data set is an identity matrix and each variable is perfectly correlated with each other and has no correlation with other variables. If the correlation matrix is created, the variables will have a value of 1 on the diagonals and zeros in the other cells. The null hypothesis should be proven false by obtaining a p-value of 0. For the purpose of grouping professional categories, the similarity of functions was considered.
For instance there is near similarity of tasks taken up by Practicing Professionals and Internal Auditors. Neither of these two groups passed the KMO and Bartlett tests. The sample size for the consolidated group was Professional groups that individually passed the data tests were only the Domain Expert group.
Eight groups were considered for the analysis. These along with the results of data validity tests are depicted in Table 7. Results of an analysis of all five professional groups. The analysis initially considered all five professional categories as one group.
One hundred and thirty six samples were tested. For the test only variables having high standardized regression coefficients that are functionally related to the factor when other factors are held constant were considered.
Only high regression coefficient values in excess of 0. Thirteen variables with rotated values exceeding 0. Chi-Square Fraud Examination. Hypothesis-4 www. Respondents were also asked to project emerging areas of importance. ANOVA results for the professional categories The initial ANOVA results for all five as well as the consolidated categories tended to reject the null hypothesis that there are no statistically significant differences in preferences between the five professional groups.
The results are in Table. The null hypothesis was rejected. There are perceived differences between professional categories on the activities that are being performed by forensic accountants. F-Test An F-test was conducted after dividing the samples into two broad categories. Practicing Professionals.
Non-Practicing Professionals. The results of the F-test at 0. Conclusion and Recommendation The study initially stated on the need for ascertaining the professional practices in vogue in the areas of forensic accounting and fraud detection.
Research gaps in the available domain were identified and the study proceeded to bridge the gaps with survey and analysis. The survey hypothesis was created based on the opinions of professionals. Forensic Accountants are increasingly becoming part of legal team. Institute of Internal Auditors Research Foundation. Report to the Nations on Occupational Fraud and Abuse. The Fraud Triangle. Bankruptcy fraud. Forensic accounting expert witnessing outlines the key facets of what it takes and what is expected for one to be considered as an expert witness in forensic accounting.
The book also provides an overview to forensic science, what forensic accounting is and how it differs from traditional auditing. Financial Expert Witness Communication. Learn what to expect—and what's expected—as an expert witness Serving as a financial expert witness or consultant in lawsuits is a stressful, challenging, and tough business.
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