TAILIEUCHUNG - Lecture Accounting and auditing research: Tools and strategies - Chapter 10: Forensic accounting research

This chapter presents the following content: Definition of fraud, types of fraud, the fraud triangle, overview of a financial statement fraud examination, business investigations, computer technology in fraud investigations,. | Forensic Accounting Research Chapter 10 Types of value added services Risk assessment of fraud and illegal acts Legal counsel asks you to investigate embezzlement scheme involving hidden assets Vendor kickback determination Fact-finding for alleged frauds involving bribery, wire fraud, securities fraud, etc. All of these involve forensic accounting or litigation support Fraud defined Intentional deception, simply lying, cheating, or stealing A generic term, embracing all multifarious means which human ingenuity can devise, and which are resorted to by one individual to get advantage over another by false suggestions or by suppression of truth. It includes surprise, trickery, cunning, dissembling, and any unfair way by which another is cheated. Fraud defined (contd.) Fraud includes the following elements: A misrepresentation of a material fact Known to be false Justifiably relied upon Resulting in a loss Types of frauds Fraudulent financial reporting (management fraud) Actions whereby management attempts to inflate reported earnings or other assets in order to deceive outsiders Overstating assets/revenues, price fixing, contract bidding fraud, understating expenses/liabilities Types of frauds (contd.) Misappropriation of assets (employee fraud) Actions of individuals whereby they misappropriate (steal) money or other property from their employers Embezzlement, theft of company property, kickbacks Types of fraud (contd.) Employee embezzlement – fraud in which employees steal company assets either directly – stealing cash or inventory –or indirectly – taking bribes or kickbacks Management fraud – deception by top management of an entity primarily through the manipulation of the financial statements in order to mislead users of those statements Investment scams – the sale of fraudulent and often worthless investments (telemarketing and Ponzi scheme type frauds) Types of fraud (contd.) Vendor fraud – fraud resulting from overcharging for goods purchased, shipment of .

• Kế toán - Kiểm toán
• Auditing research
• Accounting research
• Forensic accounting research
• Types of fraud
• The fraud triangle
• Business investigations
• Assurance services
• Consulting services
• Attestation services
• Financial accounting research tools
• Accounting research online
• Database research strategies
• The research process
• Tax research for compliance
• Tax planning
• Tax research challenges
• Tax research databases
• Environment of accounting research
• Aaccounting environment
• Research databases
• Research tools
• Search techniques
• Research process
• Refining the research process
• Conducting research
• Collect the evidence
• International research
• Environment of international research
• International accounting environment
• International accounting standards board
• Summary of PhD thesis
• Thesis summary of Doctor of Accounting
• Auditing of financial statements
• Financial statements
• Auditing time of financial statements
• Effective communication
• Accounting firm
• Economic consequences
• Finance accounting and Auditing
• Behavior of auditors
• Industry expertise
• Qualifications of auditors
• Process of auditing
• Audit activity
• Critical thinking
• Effective writing skills
• The professional accountant
• Critical thinking skills
• Internal audit
• Internal auditor
• External auditor
• Quality of internal auditing activities
• Obligation of Law
• Audit opinions
• Influencing factors
• Research overview
• Independent audit opinion
• INTERNAL AUDITING ROLES
• EFFECTIVENESS
• thesis
• internship reports
• project course
• graduate thesis
• ETHICAL ISSUES
• INTERNAL AUDITING
• Financial leverage
• Real estate business
• Return On Capital Employed (ROCE)
• Return On Assets (ROA)
• Return On Equity (ROE)
• Operation cost
• Human resource
• Industry revolution 4 0
• Types of e invoice
• Electronic data Interchange
• Involuntary delisting
• Voluntary delisting
• Vietnam stock market
• Vietnam government
• Famous auditing firms
• THE EVOLVING ROLE
• THE INTERNAL AUDITOR
• CONFORMANCE
• BANK INTERNAL
• Analytical procedures
• Audit firms
• Fraudulent financial reporting
• Fraud risk assessment procedures
• Fraud risk assessment
• FDI Companies
• Fixed assets
• Transfer pricing
• Economic Cooperation and Development (OECD)
• Transfer pricing phenomenon