FEMA Table of Contents

FRAUD EXAMINATION FOR MANAGERS AND AUDITORS

Table of Contents

by Jack C. Robertson, PhD, CPA, CFE

Fraud Examination

The emphasis is on the conceptual and technical background for fraud examination work. Numerous examples and practical methods are explained for putting theory into practice.

1. Law Related to Fraud	Numerous applicable definitions and statutes, corporate sentencing guidelines
2. Criminology Related to Fraud	Social-psychology of fraudsters
3. Employee Fraud	Examples of embezzlement schemes
. . . Appendix: Fraud Policy Statement	Guide for your company fraud policy
4. Management Fraud	Examples of fraudulent financial statements
5. Fraud Examination	Investigation, interviews, tricks of the trade

Auditing for Fraud Detection

The emphasis is on good control characteristics and being aware of the potential for fraud detection when performing ordinary auditing work. This section also contains practical cases for assignments and study at the end of chapters 6, and 8-12.

6. Fraud Awareness Auditing	Motive, opportunity; prevention, detection
7. Overview of Internal Control	Strong controls preclude opportunities
8. Cash Collections and Receivables	Cash schemes; control, case stories
9. Cash Disbursements and Payables	Payment schemes; control, case stories
10. Payroll Accounting	Payroll schemes; control, case stories
11. Cost Accounting	Cost manipulations; control, case stories
12. Investments, Liabilities, and Equities	Finance schemes; control, case stories

Skills and Responsibilities

The emphasis is on special field work procedures to discover signs of fraud, leading to good case documentation. Also, summaries of official fraud-related standards.

13. Fraud-Detection Audit Procedures	Clever procedures to produce red flags
14. Auditors' and Investigators' Responsibilities	Standards from AICPA, IIA, GAO, CFE
15. Analysis of Digit and Number Patterns	Hi-tech digital scanning analysis

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Jack Robertson, PhD, CPA, CFE
5804 Westslope Drive,
Austin, Texas 78731-3633

For more information please e-mail: Jack Robertson or Telephone: 512.453.4115