Designingand Evaluating EManagement Decision Tools or Financial Statement Fraud

Designingand Evaluating EManagement Decision Tools

Author: Giampiero E G Beroggi

This book is designed for the following uses: 1) for researchers and engineers, who are seeking recent advances and who are developing e-management systems; 2) for practitioners and managers, who seek insights about ICT potential and using ICT for business intelligence management; and 3) for students, who seek theoretical and practical concepts of building and evaluating prototype decision tools.

Book review: Dirección de Coste:la Contabilidad & Control

Financial Statement Fraud: Prevention and Detection

Author: Zabihollah Rezae

High profile cases of financial statement fraud have been dominating the news recently, causing people to question the accuracy of the financial information made available by companies. This book covers the roles and responsibilities associated with preventing and detecting financial statement fraud, including current developments and professional activities intended to reduce the occurrences of fraudulent financial reporting. It discusses the failures involved in the Enron collapse and includes a Forward by Joseph T. Wells from the Association of Certified Fraud Examiners. This books provides an invaluable context for understanding financial statement fraud.

Table of Contents:

1	Financial Statement Fraud Defined	1
2	Financial Reporting of Public Companies	21
3	Cooking the Books Equals Fraud	44
4	Realization, Prevention, and Detection	69
5	Taxonomy and Schemes	84
6	Role of Corporate Governance	117
7	Board of Directors' Oversight Responsibility	141
8	Audit Committees and Corporate Governance	154
9	Management Responsibility	181
10	Role of the Internal Auditor	203
11	Role of External Auditors	216
12	Governing Bodies	255
13	Fraud in a Digital Environment	275
14	Fraud Examination Practice and Education	302
	Index	313