Financial Reporting Fraud: A Practical Guide to Detection and Internal Control

This guide, written by a CPA for CPAs in both public practice and industry, provides the knowledge necessary to minimize fraud exposure for the CPA, the employer, and the client. Through case studies, you'll find explanations on:

• Where to look for the fraud
• Who is most likely to perpetrate the fraud
• What the fraud is going to look like
• What should be done to expose the fraud
• What to do to cut down the risk of future fraud

Example scenarios and analysis illustrate key points, especially the red flags that CPAs, both internal and external, should be aware of and timely installed procedures and controls that could have prevented or limited the fraud.