"Completely revised and updated, Fraud Auditing and Forensic Accounting, Fourth Edition reveals how to develop an investigative eye toward both internal and external fraud and provides crucial information on how to deal with it when discovered. With new chapters on the physiological aspects of the fraudster and on fraud response, as well as new material on non-financial aspects of fraud investigation, body language, discourse analysis, and interviewing techniques, this authoritative, timely book equips auditors, investigators, corporate attorneys, and accountants to identify the signs of financial fraud and successfully investigate it"--
Background of Fraud Auditing and Forensic Accounting -- Fraud Principles -- Fraud Schemes -- Red Flags -- Fraud Risk Assessment -- Fraud Prevention -- Fraud Detection -- Fraud Response -- Computer Crime -- Fraud and the Accounting Information System -- Gathering Evidence -- Cyber Forensics -- Obtaining and Evaluating Nonfinancial Evidence in a Fraud Examination -- General Criteria and Standards for Establishing an Expert Witness's Qualifications -- The Legal Role and Qualifications of an Expert Witness -- Effective Tactics and Procedures for the Expert Witness in Court -- Fraud and the Public Accounting Profession.