To qualify as a member of FCPA, one must

possess the appropriate licence or qualification as recognized by the jurisdiction in which the lawsuit or dispute is taking place, and

have passed the FCPAA’s FCPAi Certification Tests, and

have paid the annual membership fee

fill in the application form. 

By joining as the member of FCPA, one agrees, at all time, uphold the Professional Code of Conduct and Ethnics of FCPA.  Violation of the code may subject to expel of membership, suspend the member pending an investigation of the complaint, or take any other disciplinary, remedial, or corrective action where it deems appropriate as decided by the Board of Review.

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PREFACE

This text seeks to provide comprehensive coverage of forensic accounting through a wide range of topics relevant to many students regardless of their major, concentration, or level of studies. The chapters are organized into three parts.

Part I deals with topics primarily relevant to the forensic accounting environment.

Part II deals with Forensic Accounting Tools and Techniques.

Part III deals with specific Forensic Accounting Applications.

CONTENTS

Chapter 1 Introduction to Forensic Accounting

• What Is Forensic Accounting?

• The Forensic Accountant

• Opportunities in Forensic Accounting

• Forensic Accounting Organizations

• Organization of This Book

Chapter 2 The Forensic Accounting Legal Environment

• Roadmap to the Legal System

• Civil and Criminal Procedures

• Common-Law Crimes

• Federal Financial Crimes: The United States Code and Acts of Congress

Chapter 3 The Sarbanes-Oxley Act of 2002

• Introduction

• Overview, Enforcement, and Rules and Regulations

• The Sarbanes-Oxley Act

• Sarbanes-Oxley Compliance

• SOX 404 Compliance with Small Public Companies

Chapter 4 Forensic Science and Information Technology

• Forensic Science

• Computer Forensics

• Law Enforcement Databases and Networks

Chapter 5 Information Security

• Information Security Management System (ISMS)

• International Standards Organization Series 27000 Relating to Information Security

• IT Security Assurance

• Applied Security Controls

Chapter 6 Forensic Auditing and Investigation

• Financial Statement Fraud

• Performance of Analytical Procedures to Identify Fraud

• Forensic Investigation

• Interview and Interrogation

Chapter 7 Financial Statement Fraud

• Introduction to Financial Statement Fraud

• Financial Statement Fraud, the Stock Market, and Insider Trading

• Prevention of Financial Statement Fraud

• Management Discretion, Earnings Management, and Earnings Manipulation

• Cases of Financial Statement Fraud and Manipulation

Chapter 8 Employee, Vendor, and Other Fraud against the Organization

• The Fraud Problem in Perspective

• Employee Fraud Schemes

• The Audit Processes in Detecting and Preventing Employee Fraud

• Vendor Fraud

• Frauds from Customers and Competitors

• Employee Fraud Methods in Electronic Accounting Information Systems

Chapter 9 Tax Fraud

• Overview of Tax Fraud

• Tax Practitioners and the IRS

• Principal Tax Evasion Crimes

• Civil Tax Fraud

• Statute of Limitation

• Methods of Proof

• Tax Protesters

Chapter 10 Bankruptcy, Divorce, and Identity Theft

• Bankruptcy Fraud

• Divorce Fraud

• Identity Theft

Chapter 11 Organized Crime and Terrorism Investigations

• Organized Crime

• Terrorism

• Money Laundering

Chapter 12 Business Valuation

• Financial Asset Valuation

• Relevant Professional Organizations

• Basic Valuation Theory

• The Process of Valuing a Business

• Valuation Methods

Chapter 13 Dispute Resolution and Litigation Services

• Introduction

• Alternative Dispute Resolution

• Applications of Alternative Dispute Resolution

• Corporate ADR Programs

• Expert Consulting and Testimony

• Expert Witnesses

• Cases