04060nam a2200253   4500001000700000010001800007090001100025100004100036101000800077200007000085210004300155215002400198330307200222606003003294606003003324606005103354606003803405606002603443606003403469700002903503955002303532995012503555995012603680388509  a9780470387962  a388509  a20091027d2009       y0pory50      ba  aeng  aExpert fraud investigationea step-by-step guidefTracy L. Coenen  aHoboken, N.J.cJohn Wiley & Sonsd2009  axvii, 220 p.d24 cm  aPreface. Acknowledgments. Chapter 1 - Finding fraud. Signs of fraud. Looking for suspects. Evaluating fraud tips. Should you investigate? Confranting suspects. Skills of a fraud investigator. Differences between audits and investigations. Conducting a fraud investigation. Notes. Chapter 2 - Beginning the investigation. Assessing the engagement. Making recommendations. Budgeting and cost control. Fees. Billing practices. Engagement letters. Chapter 3 - Managing the case. Assembling the team: where to start. Assembling the team: company insiders. Assembling the team: key participants. Assembling the team: outside consultants. Importance of credentials. Management and supervision of staff. Work programs and checklists. Document management. Preserving evidence. File maintenance. Investigative software. Professional standards. When to stop investigating. Chapter 4 - Searching for fraud. Analytical review. Key financial ratios. Write-offs, adjustments, and miscellaneous. Manual disbursements. What about financial statement audits? Looking for fraud in little things. Chapter 5 - Sources of information. Who acquires information. Internal records. Private records. Public records. The internet and search engines. Chapter 6 - Investigative techniques. Corporate background checks. Individual background checks. Searching for friends, family, and associates. Surveillance. Digital data analysis. Computer forensics. Interviewing witnesses and suspects. Confirmation with customers and vendors.  Creativity and the fraud investigator. Chapter 7 - Investigation of asset misappropriation schemes. Cash receipts schemes. Disbursement schemes. Noncash schemes. Chapter 8 - Investigation of financial statement fraud. Revenue overstatement. Channel stuffing. Round-tripping. Asset overstatement. Liability and expense understatement. Reserve manipulation. Misrepresentation or omission of information. Improper recording of mergers and acquisitions. Off-balance-sheet items. Accounting involves judgment and estimates. Earnings management. Note. Chapter 9 - Investigation of corruption schemes. Bribes. Kickbacks. Extortion and conflict of interest. Related-party transactions. Money laundering. Foreign corrupt practices act (FCPA). Prevention and detection. Note. Chapter 10 - Investigation of external fraud schemes. Corporate espionage. Investment schemes. Pyramid or ponzi schemes. Securities fraud. Hidden income or assets. Insurance fraud. Bankruptcy fraud. Note. Chapter 11 - Reporting and litigation. Stick to the facts. Keep it simple. Background information. Investigation procedures. Opinions. Attachments. Draft reports. Unfavorable opinions. Follow-up to the fraud investigator's work. Being an expert witness. Preparing for testimony. Deposition testimony. Trial testimony. Note. Chapter 12 - Other issues. Moving forward as a company. Preventing future frauds. Marketing a fraud investigation practice. Competing with other firms. Conducting a global investigation. Professional liability issues. Reducing fraud with investigations. Note. Appendix.  aFRAUDE FINANCEIRA9101555  aCRIME ECONÓMICO9238882  aTÉCNICA DE INVESTIGAÇÃO CRIMINAL9343118  aBRANQUEAMENTO DE CAPITAIS9243734  aCORRUPÇÃO9229145  aESQUEMA EM PIRÂMIDE9344617  aCOENENbTracy L.9355990  xCompra (€ 43,38)  104PJCD_268_00000000000000052022-06-066PJCD2689419647aPJcPJfPJ1CD268_23kPJCD268n2022-06-06o0p0.00rMOxCompra   104PJ_20_000000000000000_C_6452022-06-066PJ304629419648aPJcPJfPJ130462kPJ20.C.64n2022-06-06o0p0.00rMOxCompra