LEADER 05208nam 2200709Ia 450 001 9910141316703321 005 20230801221555.0 010 $a1-119-20073-3 010 $a1-280-59130-7 010 $a9786613621139 010 $a1-118-21897-3 035 $a(CKB)2670000000148290 035 $a(EBL)817918 035 $a(OCoLC)777374774 035 $a(SSID)ssj0000614290 035 $a(PQKBManifestationID)11385373 035 $a(PQKBTitleCode)TC0000614290 035 $a(PQKBWorkID)10604451 035 $a(PQKB)11415146 035 $a(MiAaPQ)EBC817918 035 $a(Au-PeEL)EBL817918 035 $a(CaPaEBR)ebr10534000 035 $a(CaONFJC)MIL362113 035 $a(EXLCZ)992670000000148290 100 $a20110812d2012 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aFinancial forensics body of knowledge$b[electronic resource] /$fDarrell D. Dorrell, Gregory A. Gadawski 205 $a1st ed. 210 $aHoboken, N.J. $cWiley$dc2012 215 $a1 online resource (559 p.) 225 1 $aWiley finance ;$v616 300 $aDescription based upon print version of record. 311 $a0-470-88085-6 320 $aIncludes bibliographical references and index. 327 $aFinancial ForensicsBody of Knowledge; Contents; Preface; Acknowledgments; Introduction; What Is a Methodology?; Why Was This Book Written?; How to Use This Book; About the Book's Website; How This Book Is Organized; PART ONE Financial Forensics Tools, Techniques, Methods, and Methodologies; CHAPTER 1 Foundational Phase; Assignment Development Stage; Scoping Stage; Conclusion; CHAPTER 2 Interpersonal Phase; Interviews and Interrogation Stage; Behavior Detection; Background Research Stage; Conclusion; CHAPTER 3 Data Collection and Analysis Phase: Part I; Data Collection Stage 327 $aSurveillance StageConfidential Informants Stage; Undercover Stage; Laboratory Analysis Stage; Confirmation Bias: Clinical Thinking; Aberrant Pattern Detection: What's the Difference?; Forensic Lexicology: How to Analyze Words Like Numbers; Conclusion; CHAPTER 4 Data Collection and Analysis Phase: Part II; Analysis of Transactions Stage; The Myth of Internal Control; Financial Statements-Written Confessions; 60-Second Method; Forensic Indices; Forensic Financial Analysis; Conclusion; CHAPTER 5 Data Collection and Analysis Phase: Part III; FSAT-Financial Status Audit Techniques 327 $aApplying Digital Analysis Techniques in Financial Forensics InvestigationsValuation & Forensics-Why & How; Valuation's Orphan; Conclusion; CHAPTER 6 Trial and Reports Phase; Trial Preparation Stage; Testimony and Exhibits; Weapon (WPN); Reports and Exhibits: Tips and Techniques; Post-Assignment; Conclusion; PART TWO Financial Forensics Special Topics; CHAPTER 7 Counterterrorism: Conventional Tools for Unconventional Warfare; Stop the Money-Stop the Terrorists; Civil Tools Used by Federal Law Enforcement; The Civil Statutes as Counterterrorism Weapons 327 $aWhy Use Civil Laws in Addition to Criminal Laws?Discussion of Alter Ego; Alter Ego Literature; Alter Ego Jurisdictional Examples; The Challenges of Alter Ego Investigation; Fraudulent Transfer; Solvency; Forensic Accounting Techniques; Alter Ego, Fraudulent Conveyance, and Solvency Matters in Action; What Target-Rich Scenarios Can Be Exploited?; Forensic Accounting: Counterterrorism Weaponry; Financial Statements-The Sources of Data; When Financial Statements Contain Laundered Money; When No Records Have Been Prepared by the Terrorist; Summary of Forensic Accounting Observations 327 $aA Forensic Accounting Methodology to Support CounterterrorismSummary; Conclusion; CHAPTER 8 Civil versus Criminal Law Comparison; Comparison; What If You Suspect Embezzlement?-The Three Big Don'ts and Several Do's; Conclusion; Appendix Forensic Inventory: Forensic Tools, Techniques, Methods, and Methodologies; Bibliography; About the Authors and Contributors; Index 330 $aThe definitive, must-have guide for the forensic accounting professional Financial Forensics Body of Knowledge is the unique, innovative, and definitive guide and technical reference work for the financial forensics and/or forensic accounting professional, including nearly 300 forensic tools, techniques, methods and methodologies apply to virtually all civil, criminal and dispute matters. Many of the tools have never before been published. It defines the profession: ""The Art & Science of Investigating People & Money."" It defines Forensic Operato 410 0$aWiley finance series ;$v616. 606 $aCommercial crimes 606 $aForensic accounting 606 $aFraud investigation 615 0$aCommercial crimes. 615 0$aForensic accounting. 615 0$aFraud investigation. 676 $a363.25/6 686 $aBUS001000$2bisacsh 700 $aDorrell$b Darrell D$0932113 701 $aGadawski$b Gregory A$0932114 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910141316703321 996 $aFinancial forensics body of knowledge$92096763 997 $aUNINA