Title Details

Mary-Jo Kranacher is a CPA and a certified fraud examiner. She is the Editor-in-Chief of The CPA Journal, the official publication of the New York State Society of CPAs.?She is a tenured accounting professor and department chairman at York College of The City University of New York.?Professor Kranacher was recently selected by the ACFE as the 2009 Educator of the Year for educating current and future CPAs about fraud detection and deterrence. She?was a member of the planning panel that developed a model curriculum for fraud and forensic accounting education for the U.S. National Institute of Justice. Professor Kranacher has conducted forensic investigations related to asset misappropriation, fraudulent financial statements, expense reimbursement schemes, and others.

Richard?Riley (CPA, CFE, CFF)?is currently a Louis F. Tanner Distinguished Professor of Public Accounting at West Virginia University, the 2008 Association of Certified Fraud Examiners Educator of the Year and 2009 American Accounting Association Innovation in Accounting Education Award recipient. He has developed and implemented fraud and forensic accounting education programs for the United States National Institute of Justice and the Internal Revenue Service and is the Director of Research for the Institute for Fraud Prevention.?Since 2002, Dr. Riley has performed expert financial analysis and litigation support services, offering deposition and trial testimony. He has two forthcoming books: Financial Statement Fraud: Prevention and Detection with Zabi Rezaee and Forensic Accounting and Fraud Examination textbook with Joseph Wells and Mary-Jo Kranacher.
Dr. Riley possesses an undergraduate degree in accounting from Wheeling Jesuit University, a Masters of Professional Accountancy from West Virginia University and Doctor of Philosophy Degree from the University of Tennessee.

INTRODUCTION TO FRAUD EXAMINATION AND FINANCIAL FORENSICS

CHAPTER 1
CORE FOUNDATION RELATED TO FRAUD EXAMINATION AND FINANCIAL FORENSICS

CHAPTER 2
CAREERS IN FRAUD EXAMINATION AND FINANCIAL FORENSICS

SECTION II
CRIMINOLOGY, ETHICS, AND THE LEGAL, REGULATORY, AND PROFESSIONAL ENVIRONMENTS

CHAPTER 3
WHO COMMITS FRAUD AND WHY: CRIMINOLOGY AND ETHICS

CHAPTER 4
COMPLEX FRAUDS AND FINANCIAL CRIMES

CHAPTER 5
CYBERCRIME: COMPUTER AND INTERNET FRAUD

CHAPTER 6
LEGAL, REGULATORY, AND PROFESSIONAL ENVIRONMENT

SECTION III
DETECTION AND INVESTIGATIVE TOOLS AND TECHNIQUES

CHAPTER 7
FRAUD DETECTION: RED FLAGS AND TARGETED RISK ASSESSMENT

CHAPTER 8
DETECTION AND INVESTIGATIONS

CHAPTER 9
EFFECTIVE INTERVIEWING AND INTERROGATION

CHAPTER 10
USING INFORMATION TECHNOLOGY FOR FRAUD EXAMINATION AND FINANCIAL FORENSICS

SECTION IV
FRAUD SCHEMES

CHAPTER 11
CASH RECEIPT SCHEMES AND OTHER ASSET MISAPPROPRIATIONS

CHAPTER 12
CASH DISBURSEMENT SCHEMES

CHAPTER 13
CORRUPTION AND THE HUMAN FACTOR

CHAPTER 14
FINANCIAL STATEMENT FRAUD

SECTION V
FINANCIAL LITIGATION ADVISORY SERVICES AND REMEDIATION

CHAPTER 15
CONSULTING, LITIGATION SUPPORT, AND EXPERT WITNESSES: DAMAGES, VALUATIONS, AND OTHER ENGAGEMENTS

CHAPTER 16
REMEDIATION AND LITIGATION ADVISORY SERVICES

APPENDIX A
REFERENCES AND RESOURCES

APPENDIX B
FRAUD ACTS

GLOSSARY

INDEX