Financial fraud prevention and detection : governance and effective practices
著者
書誌事項
Financial fraud prevention and detection : governance and effective practices
(Wiley corporate F&A)
Wiley, c2014
- : hardcover
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注記
Includes index
内容説明・目次
内容説明
Step-by-step guidance for board members and executives on preventing and detecting accounting fraud In the wake of highly publicized allegations of accounting irregularities and fraudulent financial reporting that are shaking up today's corporate community, Financial Fraud Prevention and Detection provides a step-by-step guide to how these crises can envelop a company and how to prevent them from happening in the first place. It is written for almost everyone involved: outside directors, audit committee members, senior executives, CFOs, CPAs, in-house lawyers, and outside law firms.
Provides a blueprint for Fraud Prevention and Detection for corporate executives
Presents step-by-step guidance to corporate boards and C-suite executives on managing the threat of accounting fraud
Prepares directors and executives for the possibility of accounting irregularities
Answers the question of how accounting fraud starts-and grows
With solid strategies for prevention of accounting fraud as well as a process to follow when fraud has been discovered, Financial Fraud Prevention and Detection vividly explores the corporate environment that causes fraud, how it spreads, the kind of crises it can create for a company, and the best ways to deal with it.
目次
Preface ix
Acknowledgments xi
Table of Exhibits xiii
PART I: ORIGIN
Chapter 1: The Origin of Financial Fraud 3
Chapter 2: The Path to Corruption 19
PART II: PREVENTION
Chapter 3: From Treadway to Sarbanes-Oxley 41
Chapter 4: The Sarbanes-Oxley Act 59
Chapter 5: The Audit Committee 81
Chapter 6: In the Crosshairs: The Chief Executive Of cer 121
PART III: DETECTION
Chapter 7: Detection and Its Aftermath 133
Chapter 8: Investigating Financial Fraud: Objectives
and Approach 149
Chapter 9: Finding the False Numbers 161
Chapter 10: Getting a New Audit Report on the
Financial Statements 175
Chapter 11: The Securities and Exchange Commission 203
Chapter 12: Criminal Investigations 223
Chapter 13: Class Action Lawsuits 245
PART IV: THE FUTURE
Chapter 14: The Future of Financial Reporting 265
About the Author 279
Index 281
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