Acknowledgments.

1 Fraud: An Introduction.

2 The Roles of the Auditor and the Forensic Accounting Investigator.

3 Psychology of the Fraudster.

4 Financial Reporting Fraud and the Capital Markets.

5 Auditor Responsibilities and the Law.

6 Independence, Objectivity, Skepticism.

7 Forensic Investigations and Financial Audits: Compare and Contrast.

8 Potential Red Flags and Fraud Detection Techniques.

9 Internal Audit: The Second Line of Defense.

10 Financial Statement Fraud: Revenue and Receivables.

11 Financial Statement Fraud: Other Schemes and Misappropriations.

12 When and Why to Call In Forensic Accounting Investigators.

13 Teaming with Forensic Accounting Investigators.

14 Potential Missteps: Considerations When Fraud Is Suspected.

15 Investigative Techniques.

16 Anonymous Communications.

17 Background Investigations.

18 The Art of the Interview.

19 Analyzing Financial Statements.

20 Data Mining: Computer-Aided Forensic Accounting Investigation Techniques.

21 Building a Case: Gathering and Documenting Evidence.

22 Supporting a Criminal Prosecution.

23 Report of Investigation.

24 Working with Attorneys.

25 Conducting Global Investigations.

26 Money Laundering.

27 Other Dimensions of Forensic Accounting.

28 Looking Forward: The Future of Forensic Accounting Investigation.

Index.