Forensic Accounting and Financial Statement Fraud, Volume II

Index

Abetting, 46–47

Accounts receivables, 16

Aiding, 46–47

American Institute of Certified Public Accountants (AICPA), 4

Analytical procedures, 25–27

Antifraud role, 8

antifraud education, 105–106

of board of directors, 83–87

forensic accountants, 97–99

of external auditors, 91–97

of internal auditors, 88–91

of management, 87–88

market, 100–101

correction mechanisms, 101–103

policies and practices, 76–82

private-sector investigators, 99

public-sector investigator, 99

of regulators, 103–105

of short sellers, 97

standard setters, 100–101

Artificial neural networks (ANNs), 28

Asset misappropriation, 15–18

accounts receivables, 16

cash schemes, 16

employee fraud and theft, 17–18

fixed assets schemes, 16

inventory, 16

Association of Certified Fraud ...