Prevention and Detection

Practical examples, sample reports, best practices and
recommendations to help you deter, detect, and prevent financial
statement fraud

Financial statement fraud (FSF) continues to be a major
challenge for organizations worldwide. Financial Statement
Fraud: Prevention and Detection, Second Edition is a superior
reference providing you with an up-to-date understanding of
financial statement fraud, including its deterrence, prevention,
and early detection.

You will find

• A clear description of roles and responsibilities of all those
  involved in corporate governance and the financial reporting
  process to improve the quality, reliability and transparency of
  financial information.


• Sample reports, examples, and documents that promote a
  real-world understanding of incentives, opportunities, and
  rationalizations


• Emerging corporate governance reforms in the post-SOX era,
  including provisions of the SOX Act, global regulations and best
  practices, ethical considerations, and corporate governance
  principles


• Practical examples and real-world "how did this happen"
  discussions that provide valuable insight for corporate directors
  and executives, auditors, managers, supervisory personnel and other
  professionals saddled with anti-fraud responsibilities


• Expert advice from the author of Corporate Governance and
  Ethics and coauthor of the forthcoming Wiley textbook, White
  Collar Crime, Fraud Examination and Financial Forensics

Financial Statement Fraud, Second Edition contains
recommendations from the SEC Advisory Committee to reduce the
complexity of the financial reporting process and improving the
quality of financial reports.