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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.
- Sales Rank: #478868 in Books
- Brand: Brand: CRC Press
- Published on: 2010-12-01
- Original language: English
- Number of items: 1
- Dimensions: 10.00" h x 1.60" w x 7.00" l, 3.45 pounds
- Binding: Hardcover
- 792 pages
Features
- Used Book in Good Condition
About the Author
Dr. George A. Manning, PhD, CFE, EA, is a retired fraud examiner, forensic accountant, and expert/summary witness for the Internal Revenue Service. He has a bachelor’s degree in Business Administration from the University of Miami and holds MS and PhD degrees in Criminal Justice Administration from Lynn University, in Boca Raton, Florida. A Certified Fraud Examiner, he has worked with various federal, state, and local law enforcement agencies and has 22 years of experience in the fraud investigation and forensic accounting field. He currently does consulting and works as an adjunct professor.
Most helpful customer reviews
8 of 9 people found the following review helpful.
Bad,BAD,BAD
By A Customer
This book has NOTHING to do with Forensic Accounting-the title is VERY deceptive-if you want a history of crime like who the Mafia is then go ahead and waste your time.....bad book
7 of 9 people found the following review helpful.
Waste of good paper
By M. Dotson
An instructor actually chose this text for a class. I know the choices were limited because this is a rather obscure subject, but there has to be something better than this! I have never seen a textbook biased until reading this one. This guy is clearly anti-union and is hung up on "Godfather"-type transactions. This book is absolutely worthless.
2 of 2 people found the following review helpful.
Information really needs to be updated...
By Dilly
After using this book for a forensic accounting class, it was alright. I was a little annoyed with the publication date being 2011, but the information in the book has not been updated since its original publication date, they only added information at the end of the book. For example, in one chapter it is talking about the currencies used in tax haven countries, it mentions that Andorra uses the French Franc and the Spanish Peseta...Neither currency has been in use in over 10 years! The country uses the Euro. It was little things like that throughout the book that annoyed me. I don't understand the complaints about it discussing organized crime. The book clearly defines a organized crime enterprise as an organization involving at least five people, the author is not just referring to the mafia by using that term.
See all 7 customer reviews...
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