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The CPA's Handbook of Fraud and Commercial Crime Prevention

Author: Tracy Coenen, CPA, MBA, CFE with contributions from the professional staff at Kroll Inc., and Lynford Graham, CPA, Ph.D., CFE
Publisher: AICPA
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This unique comprehensive handbook gives you details, tools, and guidance on many areas of fraud prevention and detection including:

  • Audit Sampling and Fraud Examination
  • Managing the risk of fraud
  • Promoting an ethical environment
  • Risk financing and fidelity insurance
  • Computer security and system recovery
  • Internal fraud
  • External fraud for personal gain
  • Commercial crime
  • Computer crime and computer criminals
  • Dealing with a known or suspected fraud
  • Fraud sector-by-sector

This reference is a key tool for controllers responsible for preventing fraud as well as public practitioners who are auditing clients and are exposed to lawsuits if they fail to detect fraud. You will also find guidance on all of these hard-hitting subject areas of interest in one place, like:

  • financial statement fraud
  • fraud investigation
  • corporate security
  • procurement fraud
  • identity theft
  • sector-by-sector fraud prevention checklists

In addition, you'll save time and avoid costly oversight with ready-to-use checklists on the companion CD-ROM – in critical areas including risk management, risk financing and computer security.

About the Authors

Tracy L. Coenen, CPA, MBA, CFE
Lynford Graham, CPA, PhD, CFE
Kroll, Inc.

Tracy L. Coenen, CPA, MBA, CFE

Tracy Coenen is a forensic accountant and fraud investigator with Sequence Inc. in Milwaukee and Chicago.

With a professional background that includes stints in the criminal justice system and at auditing firm Arthur Andersen, Tracy has found her passion in investigating fraud. Tracy investigates cases of embezzlement, financial statement fraud, investment fraud, and insurance fraud. She also works as an expert witness in cases involving damage calculations, commercial contract disputes, and criminal defense. In addition, she serves as an Adjunct Professor at Concordia University – Wisconsin.

Tracy is regularly featured in regional and national business publications, and is an in-demand trainer and authority on fraud prevention for corporations and professional organizations.

Lynford Graham, CPA, PhD, CFE

Lyn Graham is a consultant in accounting and auditing matters and audit methodology located in Short Hills, New Jersey. With more than 25 years of public accounting experience in audit practice and National policy development groups, he was formerly a Partner and the Director of Audit Policy for BDO Seidman, LLP, and was a National Accounting & SEC Consulting Partner with Coopers & Lybrand. Prior to joining BDO Seidman LLP, Dr. Graham was an Associate Professor of Accounting and Information Systems and a Graduate Faculty Fellow at Rutgers University in Newark, New Jersey.

Kroll, Inc.

For over 35 years, Kroll has helped clients prevent, investigate, and recover from fraud. They specialize in investigation, forensic accounting, and computer forensics. They offer solutions to problems—global, local, or cross-border—from a wide range of services, including corporate internal investigations, intellectual property protection, electronic discovery, litigation support, and government contractor advisory services.

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