It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas.
This book provides forensicaccounting specialists? Auditors are equipped with the necessarypractical aids, case examples, and skills for identifyingsituations that call for extended fraud detection procedures. Written by a retired IRS agent with more than twenty years of experience, Financial Investigation and Forensic Accounting, Third Edition offers a complete examination of the current methods and legal considerations involved in the detection and prosecution of economic crimes.
Explores a range of crimes Following an overview of the economic cost of crime, the book examines different types of offenses with a financial element, ranging from arson to tax evasion. It explores offshore activities and the means criminals use to hide their ill-gotten gains. The author provides a thorough review of evidentiary rules as well as the protocol involved in search warrants. He examines the two modalities used to prove financial crime: the Net Worth Method and the Expenditure Theory, and presents an example scenario based on real-life incidents.
Love It! Robert C Stone. Pearson Thomson. O'Shea, Anna Martin. Peroni, Contributng Editor Richard C. Pugh, Contributing EditorCharles H. Ebook Download O. Alphonso Smith. Mason Duchatschek, Mr. Jason Greer, Mr. Ken Lynch. Stevenson Smith. By Logan Musil. Sapochnick Esq.
Kent Thompson. Scott A. Each group had seven variables. In the analysis, only data sets that is above 0. The test indicates whether or not the variables are uncorrelated in the data set. The default or null hypothesis in this test is that the data set is an identity matrix and each variable is perfectly correlated with each other and has no correlation with other variables.
If the correlation matrix is created, the variables will have a value of 1 on the diagonals and zeros in the other cells. The null hypothesis should be proven false by obtaining a p-value of 0. For the purpose of grouping professional categories, the similarity of functions was considered. For instance there is near similarity of tasks taken up by Practicing Professionals and Internal Auditors. Neither of these two groups passed the KMO and Bartlett tests.
The sample size for the consolidated group was Professional groups that individually passed the data tests were only the Domain Expert group. Eight groups were considered for the analysis. These along with the results of data validity tests are depicted in Table 7. Results of an analysis of all five professional groups. The analysis initially considered all five professional categories as one group. One hundred and thirty six samples were tested. For the test only variables having high standardized regression coefficients that are functionally related to the factor when other factors are held constant were considered.
Only high regression coefficient values in excess of 0. Thirteen variables with rotated values exceeding 0.
Chi-Square Fraud Examination. Hypothesis-4 www. Respondents were also asked to project emerging areas of importance.
ANOVA results for the professional categories The initial ANOVA results for all five as well as the consolidated categories tended to reject the null hypothesis that there are no statistically significant differences in preferences between the five professional groups. The results are in Table. The null hypothesis was rejected. There are perceived differences between professional categories on the activities that are being performed by forensic accountants.
F-Test An F-test was conducted after dividing the samples into two broad categories. Practicing Professionals. Non-Practicing Professionals. The results of the F-test at 0. Conclusion and Recommendation The study initially stated on the need for ascertaining the professional practices in vogue in the areas of forensic accounting and fraud detection. Research gaps in the available domain were identified and the study proceeded to bridge the gaps with survey and analysis.
The survey hypothesis was created based on the opinions of professionals. Forensic Accountants are increasingly becoming part of legal team. Institute of Internal Auditors Research Foundation. Report to the Nations on Occupational Fraud and Abuse. The Fraud Triangle. Bankruptcy fraud. Retrieved Mar 12, , from www. Forensic Tools and Techniques for Internal Auditors. Study on Investigative Audits. Data Analytics and Continuous Control Monitoring.
India Forensic. Retrieved September 20, , from indiaforensic. All you wanted to know about the coal scam. Analysis of Fraud from a Criminologist Perspective. Kinds of Embezzlement Arthasastra, Audit and Tax. Retrieved Mar 1, , from www.
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