Fraud Examination 4th Edition PDF Download Ebook. W. Steve Albrecht, Chad O. Albrecht, Conan C. Albrecht and Mark F. Zimbelman offer guidelines to identify, detect, investigate, and prevent financial fraud. You study and understand the nature of fraud investigation today with memorable business examples and numerous actual fraud cases to ensure your understanding of today's most important fraud concepts.
Authors examine the many types of fraud--from tax fraud and e-business fraud, to consumer fraud--and review legal options for victims of fraud. Significant new discussion familiarizes students with forensic analysis. Throughout this edition, technology is increasingly used to accomplish fraud and used to detect fraud.
Discussions of recent fraud cases are used throughout the text including the Madoff Ponzi scheme (Chapter 15), Satyam financial statement fraud cases (Chapter 11), and firms involved in the subprime lending crisis (Chapter 11 e.g., Lehman Brothers) and others. New updates are also provided such as the third party company liability Enron case in Chapter 18 has been resolved since the last edition. The text is updated with the resolution of the fraud and how it impacts current fraud law.
The latest types of fraud that exist today and explanations on the technology that is most effective in detecting these forms of fraud are included. Chapter 17 includes new cases and examples that represent new technologies such as cloud-based storage like Amazon S3 and application platforms like Google App Engine and Facebook are included. These technologies present new challenges to fraud detection and prevention that were not present in other editions. New cases help students familiar with mobile platforms and social networks see fraud from these perspectives.
Chapter 11 includes updated statistical data from the recently released (May 2010) COSO study on financial statement fraud and builds on the prior edition by more fully discussing strategic reasoning. Chapter 12 includes more information on non-financial performance measures including a new table that lists several potential non-financial performance measures.
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