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More About This Title A Guide to Forensic Accounting Investigation, Second Edition
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Steven L. Skalak, CPA,(Chicago, IL) is the National Practice Leader for PwC Investigations & Forensic Services of PricewaterhouseCoopers LLP. He has participated in a variety of corporate investigations relating to allegations that the Securities and Exchange Acts were violated, and of accounting or auditing improprieties. Steve has represented Audit Committees, Directors, Officers, Auditors, and Companies in class action litigation with shareholders and SEC investigations.
Mona M. Clayton, CPA, CFE, (Chicago, IL) Partner for Pwc specializes in international fraud investigations with particular emphasis in Latin America where she has conducted investigations. She has designed investigative practice aids providing for consistent methodologies to be incorporated across common scheme investigations. Ms Clayton is an adjunct professor at DePaul University.
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Preface xxi
Acknowledgments xxiii
CHAPTER 1 Fraud: An Introduction 1
CHAPTER 2 Psychology of the Fraudster 25
CHAPTER 3 The Roles of the Auditor and the Forensic Accounting Investigator 37
CHAPTER 4 Auditor Responsibilities and the Law 63
CHAPTER 5 When and Why to Call in Forensic Accounting Investigators 79
CHAPTER 6 Internal Audit: The Second Line of Defense 95
CHAPTER 7 Teaming with Forensic Accounting Investigators 115
CHAPTER 8 Anonymous Communications 133
CHAPTER 9 Personal Privacy and Public Disclosure 151
CHAPTER 10 Building a Case: Gathering and Documenting Evidence 175
CHAPTER 11 Independence, Objectivity, Skepticism 191
CHAPTER 12 Potential Missteps: Considerations When Fraud Is Suspected 213
CHAPTER 13 Potential Red Flags and Fraud Detection Techniques 231
CHAPTER 14 Investigative Techniques 271
CHAPTER 15 Corporate Intelligence 293
CHAPTER 16 The Art of the Interview 317
CHAPTER 17 Data Mining 333
CHAPTER 18 Report of Investigation 363
CHAPTER 19 Supporting a Criminal Prosecution 389
CHAPTER 20 Working with Attorneys 399
CHAPTER 21 Financial Reporting Fraud and the Capital Markets 417
CHAPTER 22 Financial Statement Fraud: Revenue and Receivables 433
CHAPTER 23 Financial Statement Fraud: Other Schemes and Misappropriations 467
CHAPTER 24 Ponzi Schemes 495
CHAPTER 25 Money Laundering 511
CHAPTER 26 Foreign Corrupt Practices Act 527
CHAPTER 27 Construction Projects 547
CHAPTER 28 Contract Compliance 571
CHAPTER 29 Other Dimensions of Forensic Accounting 585
CHAPTER 30 Corporate Remediation 593
Index 611
