Forensic Accounting and Fraud Investigation for Non-Experts » (2nd Edition)

HOWARD SILVERSTONE, CPA, FCA, CFE, is a Director and cofounder of Forensic Resolutions, Inc. He has concen-trated on forensic and investigative accounting since 1985 and has been involved in every aspect of cases, including planning, detailed analysis, discovery, and expert testimony in forensic accounting. He has contributed articles to the Legal Intelligencer, Litigation Quarterly, and the Risk Report, as well as a chapter to The CPA's Handbook of Fraud and Commercial Crime Prevention and is coauthor of Fraud 101: Techniques and Strategies for Detection, Second Edition, published by Wiley. A frequent speaker, he's delivered presentations for many corporations, law firms, and insurance companies, as well as the Association of Certified Fraud Examiners, the Institute of Internal Auditors, and the Association for Finan-cial Professionals (formerly the Treasury Management Association).

MICHAEL SHEETZ, JD, is an Associate Professor of Criminal Justice and former appellate law clerk. During his twenty-year law enforcement and criminal justice career, he has served in every facet of criminal investigation, including white-collar and computer crimes. As a guest lecturer, he frequently speaks on such topics as fraud, exploitation of the elderly, and computer-related crime.

A must-have reference for every business professional, Forensic Accounting and Fraud Investigation for Non-Experts, Second Edition is a necessary tool for those interested in understanding how financial fraud occurs in an organization and what to do when it is found or suspected. With comprehensive coverage, authors and industry experts Howard Silverstone and Michael Sheetz provide insightful advice on where an organization is most susceptible to fraud and how to effectively act when fraud is suspected.

Forensic Accounting and Fraud Investigation for Non-Experts, Second Edition features:

• Discussion of the implications of the Sarbanes-Oxley Act and PCAOB rulings
• All new real-life examples for business managers and criminal investigators
• New legal milestone cases
• A detailed look at the investigative process, providing guidance on documentary evidence, the role of the expert witness, and interview techniques

Highly readable and accessible, this timely book is conveniently organized into two sections?—forensic accounting overview and financial crime investigation—providing readers with a complete grounding in all phases of forensic accounting and fraud investigation. The methods and tips provided enable managers to readily recognize and investigate financial fraud as well as the evolving sophistication of financial crimes occurring within their firms.

Executives, managers, criminal investigators, and prosecuting attorneys all require a basic understanding of accounting principles and investigative techniques to protect their organizations from fraud. Forensic Accounting and Fraud Investigation for Non-Experts, Second Edition helps non-accountants better understand basic forensic accounting principles, how different types of fraud occur, and how to detect and probe fraud in an approach that maximizes the chances of successful prosecution of the perpetrator.