The Handbook of Fraud Deterrence [Hardcover]

The Handbook of Fraud Deterrence encompasses the applicable professional standards and common applications for forensic accounting, fraud deterrence, and fraud investigation services. It is the first book that explains fraud deterrence through internal control improvement within the structure of forensic accounting procedures.List of Exhibits.

Preface.

Acknowledgments.

SECTION I.

PROFESSIONAL ENVIRONMENT OF FRAUD DETERRENCE.

1 Fraud Deterrence as a Business Management Tool.

Introduction.

Motivations for Process Improvement and Monitoring.

How the Mighty Have Fallen.

Importance of Internal Controls in Dynamic External Environments.

Environmental Change and Its Effect on the Fraud Triangle.

Where Is Bedrock for Fraud Deterrence?

Conclusion.

2 Definition of Fraud Deterrence.

Overview.

Deterrence Activities Will Affect Control Culture.

3 History of Fraud Deterrence.

Introduction.

Early Fraud Deterrence.

Modern Fraud Deterrence.

4 The Role of Professional Standards.

Introduction.

PCAOB Standards.

American Institute of Certified Public Accountants Auditing Standards.

American Institute of Certified Public Accountants Accounting

and Review Standards.

Institute of Internal Auditors Standards.

Association of Certified Fraud Examiners Standards.

Certified Fraud Deterrence AnallsÏ