Summary

This book was written to provide a basic perspective of forensic accounting and fraud investigation. It includes topics such as the elements of fraud, the typical perpetrator of fraud (as well as predators), and the attributes of most fraudsters (such as the fraud triangle and diamond).There are also discussions of internal controls, and data analysis tools and techniques to help identify red flags that frequently exist long before a fraud is detected.

The authors also include a description of money laundering, including common schemes. The money laundering topic leads into the final topic of the book, which is whistleblowing. That topic includes best practices for effective anti-fraud hotlines. WorldCom is used as an example to demonstrate the outcome of a large fraud, and the impact on those involved, from the whistleblower to those who allegedly perpetrated the fraud.

Each of the book’s five chapters includes a fifteen-question quiz to facilitate knowledge proficiency.

While the book was initially designed to accompany a massive open online course (MOOC), it provides a reader with information to help understand the basics of fraud and forensic accounting, including anti-fraud tools and techniques.

Table of Contents

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Author

Richard Dull is the GoMart Professor of Accounting Information Systems at West Virginia University. He is a CPA|CFF and CFE. His areas of teaching are primarily forensic accounting and information systems. Prior to his academic career his experience includes working as an auditor, computer programmer, and computer consultant.

Richard A. (Dick) Riley, Jr., is the Louis F. Tanner Distinguished Professor of Public Accounting at West Virginia University.  He is also the Director of Research for the Institute for Fraud Prevention.  Dr. Riley has been recognized nationally for his contributions in forensic accounting and fraud examination.

Reviews

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