The only textbook on forensic accounting specifically written to cover UK business practice, this accessible and comprehensive introduction uses stories of real-world frauds and practical case studies to help develop students' skills. Offering a detailed explanation of the process for defending against and investigating fraud within the UK, the text considers the legal and corporate governance framework in which fraudsters operate, as well as the psychology of their behaviour. The text also covers non-fraud aspects of forensic accounting, such as litigation support, dispute resolution, quantifying damages or compensation claims and acting as an expert witness.
PART 1: Corporate Governance, The Role of the Auditors and the Legal Context
Chapter 1: The Development of Corporate Governance
Chapter 2: The Role of the Auditors
Chapter 3: The Legal Context
PART 2: The role of the organisation and the Psychology of Fraud
Chapter 4: The Role of the Organisation
Chapter 5: The Psychology of Fraud
Part 3: Fraud Risk Management
Chapter 6: Defining and identifying fraud
Chapter 7: Fraud Risk Management
Chapter 8: Internal Control
Chapter 9: Risk Management and IT systems
Part 4: Carrying out a fraud investigation
Chapter 10: The approach to investigation
Chapter 11: Investigating frauds against the organisation
Chapter 12: Management Fraud
Chapter 13: The use of IT in fraud investigation
Part 5: Non Fraud Work
Chapter 14: Valuation of business and marital assets
Chapter 15: Claims
Chapter 16: The forensic accountant as expert witness
