[PDF] Tax Fraud Forensic Accounting

Tax Fraud   Forensic Accounting PDF
Author: Christian Hlavica
Publisher: Springer-Verlag
ISBN: 3834964441
Size: 18.17 MB
Format: PDF, ePub, Docs
Category : Business & Economics
Languages : de
Pages : 410
View: 764

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Tax Fraud Forensic Accounting

by Christian Hlavica, release date 2011-02-09, Tax Fraud Forensic Accounting Books available in PDF, EPUB, Mobi Format. Download Tax Fraud Forensic Accounting books, Das Thema ist von höchster Brisanz in Unternehmen, da ein fehlendes oder unzureichendes Anti-Fraud-Management längst kein Kavaliersdelikt mehr ist. Das Buch beschreibt den nationalen und internationalen rechtlichen Rahmen und die Besonderheiten für den Berufsstand der Wirtschaftsprüfer und Steuerberater beim Aufbau und dem Umgang mit einem Präventionssystem. Die Autoren zeigen dem Berater und Unternehmer den richtigen Umgang mit Bilanzmanipulation, Korruption und Untreue.




[PDF] Tax Fraud Forensic Accounting

Tax Fraud   Forensic Accounting PDF
Author: Christian Hlavica
Publisher: Springer-Verlag
ISBN: 3658078405
Size: 68.24 MB
Format: PDF, Kindle
Category : Business & Economics
Languages : de
Pages : 398
View: 648

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Tax Fraud Forensic Accounting

by Christian Hlavica, release date 2016-08-16, Tax Fraud Forensic Accounting Books available in PDF, EPUB, Mobi Format. Download Tax Fraud Forensic Accounting books, Das Thema ist von höchster Brisanz in Unternehmen, da ein fehlendes oder unzureichendes Anti-Fraud Management längst kein Kavaliersdelikt mehr ist. Das Buch unterstützt sowohl Unternehmer sowie in Unternehmen für die Überwachung Verantwortliche als auch Berater bei der Erkennung von Fraud und demonstriert Reaktionen zur Risikominimierung und Prävention. Die Autoren zeigen den richtigen Umgang mit Bilanzmanipulation, Korruption, Betrug und Untreue auf und beleuchten die damit verbundene strafrechtliche, unternehmensstrafrechtliche und selbstregulatorische Rahmenordnung sowie Besonderheiten für Wirtschaftsprüfer und Steuerberater. Die Neuerungen in der 2. Auflage umfassen im Schwerpunkt weitere Betrachtungen zu den Themen Cross Border Tax Fraud, Tax Fraud-Forschung sowie Missbrauch von Unternehmen für Geldwäschezwecke. „Insbesondere mit dem umfangreich behandelten Thema des ‚Tax Fraud‘ besitzt das Werk - jenseits der sich primär an den Juristen wendenden steuerstrafrechtlichen Literatur - als ‚Praxisleitfaden‘ fast ein Alleinstellungsmerkmal." Betriebs-Berater




[PDF] Forensic Accounting Und Anti Fraud Management

Forensic Accounting und Anti Fraud Management PDF
Author: Hannes Klauß
Publisher: GRIN Verlag
ISBN: 3346426157
Size: 19.50 MB
Format: PDF, Mobi
Category : Business & Economics
Languages : de
Pages : 119
View: 3059

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Forensic Accounting Und Anti Fraud Management

by Hannes Klauß, release date 2021-06-22, Forensic Accounting Und Anti Fraud Management Books available in PDF, EPUB, Mobi Format. Download Forensic Accounting Und Anti Fraud Management books, Masterarbeit aus dem Jahr 2019 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,5, Hochschule für Technik, Wirtschaft und Kultur Leipzig (Wirtschaftswissenschaft), Sprache: Deutsch, Abstract: Ziel der Arbeit ist es, eine klare Abgrenzung zwischen Anti-Fraud-Management als Disziplin des Riskmanagements und dem Forensic Accounting abzubilden. Dabei sollen die beiden Disziplinen einzeln analysiert werden, um im Anschluss eine klare Abgrenzung vornehmen zu können. Die vergangenen Jahrzehnte waren durch eine stetige Zunahme von Betrugs- und Korruptionsfällen im Wirtschaftsalltag geprägt. Solche Delikte verursachen laut einer Studie der ACFE jährlich einen Schaden von etwa 4 Billionen US-Dollar. Daher ist es wenig verwunderlich, dass das Fraud Accounting oder Forensic Accounting immer stärker in den Fokus des öffentlichen Interesses gerückt ist. Wie diverse Bilanzskandale wie z. B. Enron, Flowtex oder Comroad gezeigt haben, liegt die Gefahr meist in den versteckten dynamischen Effekten einer solchen Manipulation. Daher reichen bewährte Standardprüfungshandlungen nicht mehr aus, um schwerwiegende Betrugsfälle rechtzeitig aufzudecken. Aus der Entwicklung der Wirtschaftskriminalität ergibt sich die Notwendigkeit an zusätzlichen dynamischen und umfassenden Analysemethoden. Dabei steht dem Zeitfaktor eine erhebliche Gewichtung zu, da eine betrugsgeschuldete Schädigung meist kurz- bis mittelfristig eintritt. Für Unternehmen stellt sich nunmehr die Frage, ob Prävention, Aufdeckung, Bekämpfung sowie die Beseitigung der verursachten Schäden intern im Rahmen eines Anti-Fraud-Managements zu bewältigen sind. Dies könnte einerseits eine Disziplin des Risikomanagements sein und andererseits in die Zuständigkeit der internen Revision fallen. Dem entgegen steht die Inanspruchnahme von spezialisierten externen Dritten wie z. B. Wirtschaftsprüfungsunternehmen oder andere spezialisierte Beratungsgesellschaften. Neben der make-or-buy Entscheidung steht auch die Frage nach der Sinnhaftigkeit eines internen Forensic Accounting.




[PDF] Forensic Accounting For Dummies

Forensic Accounting For Dummies PDF
Author: Frimette Kass-Shraibman
Publisher: John Wiley & Sons
ISBN: 0470889284
Size: 32.52 MB
Format: PDF, ePub, Docs
Category : Business & Economics
Languages : en
Pages : 384
View: 5944

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Forensic Accounting For Dummies

by Frimette Kass-Shraibman, release date 2011-02-08, Forensic Accounting For Dummies Books available in PDF, EPUB, Mobi Format. Download Forensic Accounting For Dummies books, A practical, hands-on guide to forensic accounting Careers in forensic accounting are hot-US News & World Report recently designated forensic accounting as one of the eight most secure career tracks in America., Forensic accountants work in most major accounting firms and demand for their services is growing with then increasing need for investigations of mergers and acquisitions, tax inquiries, and economic crime. In addition, forensic accountants perform specialized audits, and assist in all kinds of civil litigation, and are often involved in terrorist investigations. Forensic Accounting For Dummies will track to a course and explain the concepts and methods of forensic accounting. Covers everything a forensic accountant may face, from investigations of mergers and acquisitions to tax inquiries to economic crime What to do if you find or suspect financial fraud in your own organization Determining what is fraud and how to investigate Whether you're a student pursuing a career in forensic accounting or just want to understand how to detect and deal with financial fraud, Forensic Accounting For Dummies has you covered.




[PDF] Resolving Tax Related Fraud And Malfeasance With Forensic Audit

Resolving Tax Related Fraud and Malfeasance with Forensic Audit PDF
Author: Newman Enyioko
Publisher: GRIN Verlag
ISBN: 3346128245
Size: 31.68 MB
Format: PDF
Category : Business & Economics
Languages : en
Pages : 11
View: 3230

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Resolving Tax Related Fraud And Malfeasance With Forensic Audit

by Newman Enyioko, release date 2020-03-10, Resolving Tax Related Fraud And Malfeasance With Forensic Audit Books available in PDF, EPUB, Mobi Format. Download Resolving Tax Related Fraud And Malfeasance With Forensic Audit books, Research Paper (postgraduate) from the year 2020 in the subject Business economics - Accounting and Taxes, grade: 4.0, , course: Accounting, language: English, abstract: This work is a theoretical study on the application of forensic audit and investigation in resolving tax related fraud and malfeasance. The work aims to examine the application of forensic audit and investigation in combating fraudulent activities in corporate organization, to determine the characteristics required by forensic auditors as to combat fraudulent activities and to differentiate between forensic auditor and financial auditor. Based on the findings, this work concludes that forensic auditing has improved management accountability, strengthened external auditor’s independence and assisting audit committee members in carrying out their oversight function by providing them assurance on internal audit. Therefore, the study recommends that the service of forensic auditors should be employed in Nigerian organisations.




[PDF] Benford S Law

Benford s Law PDF
Author: Mark Nigrini
Publisher: John Wiley & Sons
ISBN: 1118152859
Size: 78.23 MB
Format: PDF, Mobi
Category : Business & Economics
Languages : en
Pages : 330
View: 6827

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Benford S Law

by Mark Nigrini, release date 2012-04-24, Benford S Law Books available in PDF, EPUB, Mobi Format. Download Benford S Law books, A powerful new tool for all forensic accountants, or anyone who analyzes data that may have been altered Benford's Law gives the expected patterns of the digits in the numbers in tabulated data such as town and city populations or Madoff's fictitious portfolio returns. Those digits, in unaltered data, will not occur in equal proportions; there is a large bias towards the lower digits, so much so that nearly one-half of all numbers are expected to start with the digits 1 or 2. These patterns were originally discovered by physicist Frank Benford in the early 1930s, and have since been found to apply to all tabulated data. Mark J. Nigrini has been a pioneer in applying Benford's Law to auditing and forensic accounting, even before his groundbreaking 1999 Journal of Accountancy article introducing this useful tool to the accounting world. In Benford's Law, Nigrini shows the widespread applicability of Benford's Law and its practical uses to detect fraud, errors, and other anomalies. Explores primary, associated, and advanced tests, all described with data sets that include corporate payments data and election data Includes ten fraud detection studies, including vendor fraud, payroll fraud, due diligence when purchasing a business, and tax evasion Covers financial statement fraud, with data from Enron, AIG, and companies that were the target of hedge fund short sales Looks at how to detect Ponzi schemes, including data on Madoff, Waxenberg, and more Examines many other applications, from the Clinton tax returns and the charitable gifts of Lehman Brothers to tax evasion and number invention Benford's Law has 250 figures and uses 50 interesting authentic and fraudulent real-world data sets to explain both theory and practice, and concludes with an agenda and directions for future research. The companion website adds additional information and resources.




[PDF] Financial Investigation And Forensic Accounting Third Edition

Financial Investigation and Forensic Accounting  Third Edition PDF
Author: George A. Manning, Ph.D, CFE, EA
Publisher: CRC Press
ISBN: 1439825661
Size: 71.50 MB
Format: PDF, Docs
Category : Law
Languages : en
Pages : 792
View: 1264

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Financial Investigation And Forensic Accounting Third Edition

by George A. Manning, Ph.D, CFE, EA, release date 2010-12-01, Financial Investigation And Forensic Accounting Third Edition Books available in PDF, EPUB, Mobi Format. Download Financial Investigation And Forensic Accounting Third Edition books, As economic crimes continue to increase, accountants and law enforcement personnel must be vigilant in expanding their knowledge of ways to detect these clandestine operations. 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. Organized crime and consumer fraud Additional topics include organized crime and money laundering — with profiles of the most nefarious cartels — consumer and business fraud and the different schemes that befall the unwary, computer crimes, and issues surrounding banking and finance. The book also presents focused and concrete advice on trial preparation and specific accounting and audit techniques. New chapters in the third edition New material enhances this third edition, including new chapters on investigative interview analysis and document examination, as well as advice for fraud examiners working on private cases, including the preparation of an engagement letter. For a successful prosecution, it is essential to recognize financial crime at its early stages. This practical text presents the nuts and bolts of fraud examination and forensic accounting, enabling investigators to stay ahead of an area that is increasingly taking on global importance.




[PDF] Forensic Accounting And Financial Statement Fraud

Forensic Accounting and Financial Statement Fraud PDF
Author: Zabihollah Rezaee
Publisher:
ISBN: 9781631571480
Size: 29.60 MB
Format: PDF
Category : Business & Economics
Languages : en
Pages : 148
View: 883

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Forensic Accounting And Financial Statement Fraud

by Zabihollah Rezaee, release date 2019-04-03, Forensic Accounting And Financial Statement Fraud Books available in PDF, EPUB, Mobi Format. Download Forensic Accounting And Financial Statement Fraud books, The existence and persistence of high profile alleged financial statement fraud (FSF) have negatively affected the safety and soundness of financial markets and investors confident in public financial information. Forensic accounting has advanced as an important and rewarding field of accounting to prevent, detect and correct FSF. There has been significant demand for and intertest in forensic accounting as well substantial growth in both investigation and litigation services. The first volume addresses the relevance and importance of forensic accounting and fraud examination as well as the framework and structure of forensic accounting practices. The author presents an introduction to forensic accounting and financial statement fraud examination and their relevance and importance to businesses, financial markets, economies and society. Also discussed is forensic accounting opportunities, skills, and services; forensic accounting profession; and professional responsibilities and codes of conduct for forensic accountants. Finally, forensic accounting best practices, education, and research are touched on.




[PDF] Forensic Accounting And Finance

Forensic Accounting and Finance PDF
Author: Bee-Lean Chew
Publisher: Kogan Page Publishers
ISBN: 0749480009
Size: 36.97 MB
Format: PDF, Docs
Category : Business & Economics
Languages : en
Pages : 288
View: 6913

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Forensic Accounting And Finance

by Bee-Lean Chew, release date 2017-08-03, Forensic Accounting And Finance Books available in PDF, EPUB, Mobi Format. Download Forensic Accounting And Finance books, A complete guide to Forensic Accounting and Finance, this book is ideal for advanced-level students and new or mid-level forensic accounting professionals looking to boost their specialist knowledge as part of their CPD, for accountants who wish to build more knowledge in this skills area or advanced undergraduates who feel ready to stretch themselves. Demand for expertise in this field is growing, and Forensic Accounting and Finance offers a complete, accessible and affordable guide, combining coverage of principle theory with the real and practical needs of the professional. Written by a strong academic and practitioner author team and in association with the Network for Independent Forensic Accountants, this book covers all forensic accounting topics from forensics as an extension of auditing and the basic principles of forensic accounting, to financial analysis and modelling, financial reporting, financial crime, and IT systems. Forensic Accounting and Finance shares current examples and case studies, highlighting cultural differences for key topics with updated regional legislation information available online for those looking for a truly global approach which is always up to date.