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Solution manual for Fraud Examination 6th Edition by Steve Albrecht, Chad Albrecht, Conan Albrecht, Mark Zimbelman ISBN 9781337619677 1337619671

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ISBN 10: 1337619671
ISBN 13: 9781337619677
Author: W. Steve Albrecht, Chad O. Albrecht, Conan C. Albrecht, Mark F. Zimbelman

Fraud Examination

Learn to identify, detect, investigate and prevent financial fraud today with the latest edition of Albrecht/Albrecht/Albrecht/Zimbelman’s FRAUD EXAMINATION, 6E. Develop fraud skills as you become a better interviewer, stronger and more skeptical document examiner, better technology user and more informed decision maker. Closely examine and gain a strong understanding of the types of fraud and nature of fraud investigation today with current business examples and numerous actual fraud cases, delivered first-hand from the authors’ experience.FRAUD EXAMINATION presents today’s most important fraud concepts with an emphasis on the growing areas of ebusiness and cyber fraud. Significant discussion familiarizes you with forensic analysis as well as legal options for victims of fraud. New discussion also highlights how experts use technology to accomplish fraud and detect fraud.

Fraud Examination 6th Table of contents:

Part 1: Introduction to Fraud

  1. The Nature of Fraud
    Overview of fraud types, legal aspects, and the role of professionals like Certified Fraud Examiners.
  2. Why People Commit Fraud
    The Fraud Triangle (Pressure, Opportunity, Rationalization) and factors influencing fraud.
  3. Fighting Fraud: An Overview
    Covers prevention, detection, investigation, and legal actions.

Part 2: Fraud Prevention

  1. Preventing Fraud
    Strategies to promote honesty, prevent opportunities, and create robust systems.

Part 3: Fraud Detection

  1. Recognizing the Symptoms of Fraud
    Accounting anomalies, behavioral signs, and whistleblower protections.
  2. Data-Driven Fraud Detection
    Advanced techniques using technology for analyzing financial and non-financial data.

Part 4: Fraud Investigation

  1. Investigating Theft Acts
    Tools like surveillance, electronic evidence, and vulnerability charts.
  2. Investigating Concealment
    Focuses on documentary evidence and concealment tactics.
  3. Conversion Investigation Methods
    Tracks the financial benefits gained from fraud.
  4. Inquiry Methods and Fraud Reports
    Techniques for interviewing, detecting deception, and creating fraud reports.

Part 5: Management Fraud

  1. Financial Statement Fraud
    Causes, types, and a framework for detection.
  2. Revenue and Inventory Frauds
    Methods and indicators of manipulation in financial reporting.
  3. Liability, Asset, and Inadequate Disclosure Frauds
    Details on asset inflation, liability understatement, and disclosure violations.

Part 6: Other Types of Fraud

  1. Fraud against Organizations
    Misappropriations and corruption.
  2. Consumer Fraud
    Focus on identity theft, investment scams, and other consumer-targeted frauds.
  3. Bankruptcy, Divorce, and Tax Fraud
    Fraud schemes in these areas and the role of investigators.
  4. Fraud in E-Commerce
    Risks, prevention, and detection in the digital age.

Part 7: Resolution of Fraud

  1. Legal Follow-Up
    Details on civil and criminal litigation processes related to fraud.

 

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