Download or read book Core Forensic Accounting Knowledge Certificate and Exam written by AICPA and published by Wiley. This book was released on 2020-03-31 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Core Forensic Accounting Knowledge Certificate and Exam (16.0 CPE Credits) covers the areas essential to the planning, performance and reporting for all forensic accounting engagements. Leverage this program to acquire new skills, begin the CFF Credential pathway or earn CPE credits. What awaits? Distinction. Pride. Opportunity. To excel in forensic accounting, you must have a solid understanding of core forensic accounting topics before developing skills in the specialized niche forensic accounting practice areas. Through narration by industry subject matter experts and application exercises, this certificate program covers the areas essential to the planning, performance and reporting for all forensic accounting engagements including evidence identification and gathering, discovery, interview techniques, deposition and testimony, reporting requirements and more. Composed of required education and the respective Certified in Financial Forensics (CFF) credential’s Core Forensics Knowledge exam, this certificate program was developed to assist you in customizing your professional development goals in one of the following ways: Acquiring new skills and earning a certificate in a growing practice area Learn new skills, enhance your existing competency or take a deep dive into this growing practice area. You’ll gain new comprehension that will allow you to demonstrate your proficiency and stand out among your peers. Earn the certificate by completing the required learning and passing the Core Forensics Knowledge exam. Once you complete the Core Forensic Accounting Certificate, consider earning the Specialized Forensic Accounting Certificate. Beginning the pathway to completing the CFF Credential Use the certificate program as a more flexible way to earn your CFF Credential. The Core Forensic Accounting Certificate program covers topics found in the Content Specification Outline (CSO) for the Core Forensic Knowledge exam section of the CFF Credential exam. Completion of the education and passing the exam as well as completing the Specialized Forensic Accounting Certificate program will fulfill the education and exam requirements needed to earn the CFF credential*. The flexibility in earning both of these certificates saves you approximately 20 CPE hours versus having to earn 75 CPE credits if you opt to not utilize these programs. *Earning both the Core & Specialized Forensic Accounting Certificates does not indicate you are certified in financial forensics. You must still meet the 1,000-hour experience and other credential requirements to earn your CFF credential. To learn more about CFF Credential including the requirements, the application process, and how to maintain the credential visit aicpa.org/cff. Earning CPE credits to maintain your existing CFF Credential Existing CFF Credential holders can use the education to earn CPE credits needed to maintain the credential. You can customize your learning experience by either purchasing the education only bundle or any of the individual course modules listed below. The online education will be available in your account for one year from the date you purchase it. The Core Forensic Knowledge exam is online and proctored remotely via webcam and audio (either laptop or USB external) anytime 7 days a week throughout the year. Within 10 business days from the purchase date, you will receive a Notice to Schedule (NTS) and have the flexibility to schedule the exam at your convenience. Your NTS will be valid for one year from the date you receive it. Upon successfully completing the learning and passing the exam, your certificate will be awarded in the form of a digital badge to be proudly displayed anywhere on the web—a personal blog, a social network like LinkedIn, Facebook, Twitter or Mozilla Open Badges, a biographical page on a company website, or an online resume. For more information digital badges, visit Digital Badges. KEY TOPICS Laws, courts and dispute resolution Engagement planning and preparation Information gathering, preservation and analysis Expert reports and testimony LEARNING OBJECTIVES Recall and apply the appropriate preliminary procedures and considerations related to engagement and case acceptance Identify and analyze potential conflicts of interest Determine the appropriateness of different methods used to obtain and collect evidence based on situational characteristics Identify the steps and documents commonly used in the custody and preservation process Recall ways to identify relevant missing information needed during the discovery process and apply those methods to situational examples Recall ways to protect yourself from different types of challenges both as an expert and on information Compare and select appropriate communication techniques and proven methodologies for effective investigative interview sessions Analyze the signs of verbal and non-verbal deception Identify the reporting requirements for expert witnesses Differentiate between the applicable professional standards used in different types of reports Digital Badge: Your Professional Distinction Set yourself apart as a future-ready financial professional. Upon completion, you will be awarded with a certificate in the form of a digital badge. Digital badges allow you to distinguish yourself in the marketplace and show your commitment to quality. The badge can be posted to your social media profiles and linked to your resume or email signature, providing maximum visibility to your achievement. Credit Info CPE CREDITS: Online + Exam: 16.0 (CPE credit info) NASBA FIELD OF STUDY: Accounting LEVEL: Intermediate PREREQUISITES: Foundational knowledge of forensic accounting ADVANCE PREPARATION: None DELIVERY METHOD: QAS Self-Study COURSE ACRONYM: FAIE Online Access Instructions A personal pin code is enclosed in the physical packaging that may be activated online upon receipt. Once activated, you will gain immediate online access to the product for one full year. System Requirements AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by AICPA technicians. A stable and continuous internet connection is required. In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your account after successfully completing the course and/or exam. Supported Operating Systems: Macintosh OS X 10.10 to present Windows 7 to present Supported Browsers: Apple Safari Google Chrome Microsoft Internet Explorer Mozilla Firefox Required Browser Plug-ins: Adobe Flash Adobe Acrobat Reader Technical Support: Please contact [email protected].
Download or read book Specialized Forensic Accounting Certificate and Exam written by AICPA and published by Wiley. This book was released on 2020-03-31 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Specialized Forensic Accounting Certificate program (43.0 CPE Credits) covers unique areas including bankruptcy, property damages, family law and more. Leverage this program to acquire new skills, begin the CFF Credential pathway or earn CPE credits. Because each forensic accounting engagement is unique with its facts and objectives, the forensic accountant needs to use appropriate specialized forensic knowledge, tools and procedures during the engagement. A basic knowledge of each area is helpful. However, no one practitioner would be expected to know them all, but rather would seek expert assistance where necessary. Through narration by industry subject matter experts and application exercises, this certificate program covers unique areas of a forensic engagement including bankruptcy, business/individual/intellectual property damages, mergers and acquisitions, family law, divorce and more. Composed of required education and the respective Certified in Financial Forensics (CFF) credential’s Specialized Forensics Knowledge exam, this certificate program was developed to assist you in customizing your professional development goals in one of the following ways: Acquiring new skills and earning a certificate in a growing practice area Learn new skills, enhance your existing competency or take a deep dive into this growing practice area. You'll gain new comprehension that will allow you to demonstrate your proficiency and stand out among your peers. Earn the certificate by completing the required learning and passing the Specialized Forensics Knowledge exam. Once you complete the Specialized Forensic Accounting Certificate, if you haven't already done so, consider earning the Core Forensic Accounting Certificate. Beginning the pathway to completing the CFF Credential Use the certificate program as a more flexible way to earn your CFF Credential. The Specialized Forensic Accounting Certificate program covers topics found in the Content Specification Outline (CSO) for the Specialized Forensic Knowledge exam section of the CFF Credential exam. Completion of the education and passing the exam as well as completing the Core Forensic Accounting Certificate program will fulfill the education and exam requirements needed to earn the CFF credential*. The flexibility in earning both of these certificates saves you approximately 20 CPE hours versus having to earn 75 CPE credits if you opt to not utilize these programs. *Earning both the Core & Specialized Forensic Accounting Certificates does not indicate you are certified in financial forensics. You must still meet the 1,000-hour experience and other credential requirements to earn your CFF credential. Earning CPE credits to maintain your existing CFF Credential Existing CFF Credential holders can use the education to earn CPE credits needed to maintain the credential. You can customize your learning experience by either purchasing the education only bundle or any of the individual course modules listed below. The online education will be available in your account for one year from the date you purchase it. The Specialized Forensic Knowledge exam is online and proctored remotely via webcam and audio (either laptop or USB external) anytime 7 days a week throughout the year. Within 10 business days from the purchase date, you will receive a Notice to Schedule (NTS) and have the flexibility to schedule the exam at your convenience. Your NTS will be valid for one year from the date you receive it. Courses included: Bankruptcy - Part 1 and Part 2 Electronic Data Analysis Business Damages Concepts and Calculations Individual Damages Concepts and Calculations - Part 1 and Part 2 Intellectual Property Damages Concepts and Calculations - Part 1 and Part 2 Mergers & Acquisitions Family Law and Divorce Engagements - Part 1, Part 2, and Part 3 Financial Statement Fraud, Corruption, and Asset Misappropriation - Part 1 and Part 2 Fraud Provisions and Engagements - Part 1 and Part 2 Valuation Practices in Forensic Engagements - Part 1 and Part 2 KEY TOPICS Bankruptcy Role of technology in forensic accounting engagements Gathering evidence and data recovery Measuring and calculating business damages Lost earnings and fringe benefits Patents, copyrights, and trademarks Forensic accountants' roles in mergers and acquisitions Consideration of fraud at the entity level Detecting and investigating fraud Role of Forensic Accountants in Family Law LEARNING OBJECTIVES Differentiate between the distinct types of bankruptcies. Determine the applicability of specific laws and deadlines set by the bankruptcy court and the IRS, including recent developments related thereto. Recall and apply key procedures to acquire and protect data while ensuring its integrity before beginning the analysis process. Identify the contexts and types of matters where business damages arise. Identify and apply the jurisdictional standards and guiding principles applicable to calculating damages involving individuals. Identify the issues and pitfalls associated with the infringement of copyrights and trademarks or the misappropriation of trade secrets. Apply guidelines for calculating commonly used remedies of damages associated with each type of intellectual property. Identify examples of patents and laws governing patents. Differentiate between a merger and an acquisition and the various structuring options in each. Analyze the risks associated with fraud and its economic impact to an organization. Compare the different roles of a forensic accountant in family law cases. Identify methods for asset valuation and recognize their importance in a divorce case. Digital Badge: Your Professional Distinction Set yourself apart as a future-ready financial professional. Upon completion, you will be awarded with a certificate in the form of a digital badge. Digital badges allow you to distinguish yourself in the marketplace and show your commitment to quality. The badge can be posted to your social media profiles and linked to your resume or email signature, providing maximum visibility to your achievement. Credit Info CPE CREDITS: Online: 43.0 (CPE credit info) NASBA FIELD OF STUDY: Accounting LEVEL: Intermediate PREREQUISITES: Foundational knowledge of forensic accounting ADVANCE PREPARATION: None DELIVERY METHOD: QAS Self-Study COURSE ACRONYM: FAIE Online Access Instructions A personal pin code is enclosed in the physical packaging that may be activated online upon receipt. Once activated, you will gain immediate online access to the product for one full year. System Requirements AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by AICPA technicians. A stable and continuous internet connection is required. In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your account after successfully completing the course and/or exam. Supported Operating Systems: Macintosh OS X 10.10 to present Windows 7 to present Supported Browsers: Apple Safari Google Chrome Microsoft Internet Explorer Mozilla Firefox Required Browser Plug-ins: Adobe Flash Adobe Acrobat Reader Technical Support: Please contact [email protected].
Download or read book Fundamentals of Forensic Accounting Certificate Program written by AICPA and published by Wiley. This book was released on 2019-04-09 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fundamentals of Forensic Accounting Certificate Program (21.5 CPE credits) covers those areas representative of the AICPA's Body of Knowledge in the financial forensics area. This certificate program is tailored to provide an introduction to financial forensics and help you become familiar with the forensic accountant's professional responsibility. It provides a foundational knowledge of: The legal system How to plan and prepare a forensic engagement Gathering information Discovery Reporting Providing expert testimony This online CPE self-study certificate program consists of 19 required modules that utilize interactive scenario-based learning, including audio and video animation, to guide you through the concepts, including: AICPA Guidance for the Forensic Engagement Understanding the Forensic Accountant Role Understanding the Basic Structure of the Legal System Managing the Forensic Engagement Identifying and Obtaining Evidence Conducting Effective Interviews Common Investigative Techniques Deposition and Testimony Reporting Requirements & Preparing Sustainable Reports Bankruptcy, Insolvency and Reorganization Leveraging Technology in Forensic Engagements Economic Damages in Business Economic Damages for Individuals: A CPA's Role Economic Damages for Individuals: Case Studies and Analysis Calculating Intellectual Property Infringement Damages Family Law Engagements Fraud Prevention, Detection, and Response Financial Statement Fraud and Asset Misappropriation Valuations in Litigation Matters Key Topics Bankruptcy, Insolvency and Reorganization Computer Forensic Analysis Economic Damages Calculations Family Law Financial Statement Misrepresentation Fraud Prevention, Detection and Response Valuation Learning Objectives Interpret regulatory standards and legal system requirements applicable to forensic accounting engagements Describe the elements essential to accepting forensic accounting engagements such as identifying the engagement terms and client provisions, managing the engagement, and reporting requirements Identify the means of gathering evidence and conducting research critical to forensic engagements through the use of effective interviewing and investigative techniques Describe the role of the expert and non-expert in participating in depositions and providing testimony Credit Info CPE CREDITS: Online: 21.5 (CPE credit info) NASBA FIELD OF STUDY: Accounting LEVEL: Basic PREREQUISITES: None ADVANCE PREPARATION: None DELIVERY METHOD: QAS Self-Study COURSE ACRONYM: FACERTBundle.EL Online Access Instructions A personal pin code is enclosed in the physical packaging that may be activated online upon receipt. Once activated, you will gain immediate online access to the product. System Requirements AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by AICPA technicians. A stable and continuous internet connection is required. In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your account after successfully completing the course and/or exam. Supported Operating Systems: Macintosh OS X 10.10 to present Windows 7 to present Supported Browsers: Apple Safari Google Chrome Microsoft Internet Explorer Mozilla Firefox Required Browser Plug-ins: Adobe Flash Adobe Acrobat Reader Technical Support: Please contact [email protected]. Frequently Asked Questions What is the Fundamentals of Forensic Accounting Certificate Program? Developed by the AICPA, this certificate program is specially designed to help accountants and others 1) build the knowledge needed to gain a basic understanding of the field of forensic accounting, 2) earn CPE credits needed to meet the 75-hour education requirement for the Certified in Financial Forensics (CFF) credential, or 3) earn CPE credits needed to maintain the CFF credential. Why should I participate? Certificate holders will learn or be refreshed on the core material in professional standards that applies to forensic engagements. The program provides participants with a solid understanding of how to work within the court system when engaged as a forensic accountant. With information provided by subject matter experts from each of the specialization areas, participants are provided first-hand knowledge that guides them through solid investigation, documentation, reporting and other required skills. A series of 20 courses takes you through the "best practices" styles for performing an engagement. These knowledge and skills are necessary for an accountant and others who are considering entering or are already in the field of forensic accounting. Is the certificate program available to both CPAs and other accounting professionals who are not CPAs? Yes. The courses that comprise the Fundamentals of Forensic Accounting Certificate Program curriculum are available for CPAs, CAs and other accounting professionals who do not have one of these credentials or their equivalent. What level of knowledge should I possess prior to starting the certificate program? All individuals pursuing the Forensic Accounting Certificate of Achievement should possess a base knowledge of AICPA Auditing Standards. What course topics are included in the curriculum? The certificate program includes 19 required modules, including: 3 Fundamental modules, 6 Forensic Engagement modules, and 10 Specialized Knowledge modules. In total, the program provides 21.5 CPE hours at a basic level. Visit AICPAStore.com/forensic for a list of modules included in the program. All modules will be approximately 50-minutes long and provide individual CPE credit upon successful completion of the end-of-module exam. Some modules may be longer than 50 minutes, as required by the depth or complexity of the content, with a maximum length of 2 hours. How long will it take me to complete all of courses of the Fundamentals of Forensic Accounting Certificate Program? This varies from individual to individual and is completely dependent upon the time the participant allocates to completing the coursework. There is a commitment of 21.5 required hours to successfully complete the program. What period of time do I have to complete the entire curriculum? Once you enter the program you have twenty-four (24) months from the date of purchase. You are encouraged to complete the program within a twelve (12) month period or less. Once I complete the curriculum and obtain my Forensic Accounting Certificate of Achievement, is there a time period for which it is "active?" No. The Forensic Accounting Certificate is not a professional credential or license. It is evidence of successful completion of a required course curriculum as of a point in time. As a result, it has no period for which it is deemed "active" or in-force. Am I required to obtain a certain number of CPE credits annually for the certificate to remain current and active? No. The Forensic Accounting Certificate of Achievement is not a professional credential or license. It is evidence of successful completion of a required course curriculum as of a point in time. As a result, it has no period for which it is deemed "active" or in-force. If I am a CPA, will I receive CPE credit toward my CPA license if I take this program? Yes, all of the courses in the Fundamentals of Forensic Accounting Certificate Program will qualify for CPE credit. The AICPA is a NASBA-approved provider of CPE. How many credits of CPE will I receive if I earn the certificate? Completing the curriculum will result in earning 21.5 credits. All of these credit hours will qualify for CPE credit and can count toward meeting your state's CPE requirements. Will the CPE credit satisfy my requirements for CMA, CIA or other certifications? The courses in the Fundamentals of Forensic Accounting Certificate Program will be classified as Accounting for purposes of granting CPE credits. As with other AICPA courses that are approved for other certifications, we fully expect the Forensic Accounting Certificate courses will satisfy those requirements. To be certain, please check with the organization that issues your CMA, CIA or other certifications. If I am unable to complete the entire Fundamentals of Forensic Accounting Certificate Program, will I receive CPE credit for the courses I do complete? Yes. The courses are offered individually, so you will earn NASBA QAS CPE credit for each course you take and successfully complete the exam. You are not required to complete the entire program to earn CPE credit. However, you must successfully complete the exam for all required courses in the entire program in order to receive the Forensic Accounting Certificate of Achievement. I have prior experience in working with forensic accounting. Will I be allowed to test out of certain courses while still earning the certificate? Actual completion of the courses is required to earn the Forensic Accounting Certificate. CPE credit will be awarded for the courses, and the CPE standards do not allow for "testing out of" a course as a way to earn credit. Is the entire program fixed, or are their elective courses I can select from in earning the certificate? The curriculum for the Forensic Accounting Certificate is fixed. It is designed to provide participants with a solid understanding of knowledge required to perform forensic accounting engagements. In order to receive the Forensic Accountant Certificate of Achievement all required modules must be completed. What are the systems requirements for the e-learning portion of the program? Please review the information on the System Requirements tab for this product for complete information on minimum operating system and browser requirements. I am already proficient in forensic accounting but would like to learn more about a few select topics that are specific to my job. Can I purchase individual titles in the Fundamentals of Forensic Accounting Certificate Program separately? Yes. Courses in the Certificate Program may be purchased individually. If you decide that you would like to enroll in the full Certificate Program after purchasing one or more individual courses, credit for those courses may be applied to the purchase amount of the full program as long as they have been purchased within one year of enrolling in the full program. Please call the AICPA service center at 888.777.7077 for more information. Can credits earned in the Fundamentals of Forensic Accounting Certificate Program be applied towards the 75-hour minimum CPE requirement to apply for the Certified in Financial Forensics (CFF) Credential? Yes. Courses in the Certificate Program can be applied toward the requirement to apply for the credential as well as the ongoing education requirement. When will I receive a hard copy of my certificate? You will receive your certificate in the mail 6-8 weeks after completing the program.
Download or read book Forensic Accounting and Fraud Examination written by Mary-Jo Kranacher and published by John Wiley & Sons. This book was released on 2019-05-14 with total page 626 pages. Available in PDF, EPUB and Kindle. Book excerpt: Forensic Accounting and Fraud Examination introduces students and professionals to the world of fraud detection and deterrence, providing a solid foundation in core concepts and methods for both public and private sector environments. Aligned with the National Institute of Justice (NIJ) model curriculum, this text provides comprehensive and up-to-date coverage of asset misappropriation, corruption, fraud, and other topics a practicing forensic accountant encounters on a daily basis. A focus on real-world practicality employs current examples and engaging case studies to reinforce comprehension, while in-depth discussions clarify technical concepts in an easily relatable style. End of chapter material and integrated IDEA and Tableau software cases introduces students to the powerful, user-friendly tools accounting professionals use to maximize auditing and analytic capabilities, detect fraud, and comply with documentation requirements, and coverage of current methods and best practices provides immediate relevancy to real-world scenarios. Amidst increased demand for forensic accounting skills, even for entry-level accountants, this text equips students with the knowledge and skills they need to successfully engage in the field.
Download or read book Essentials of Forensic Accounting written by Michael A. Crain and published by John Wiley & Sons. This book was released on 2019-08-13 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essentials of Forensic Accounting Essentials of Forensic Accounting is an authoritative resource covering a comprehensive range of forensic accounting topics. As a foundation review, a reference book, or as preparation for the Certification in Financial Forensics (CFF®) Exam, this publication will provide thoughtful and insightful examination of the key themes in this field, including: Professional responsibilities and practice management Fundamental forensic knowledge including laws, courts, and dispute resolution Specialized forensic knowledge such as bankruptcy, insolvency, reorganization, and valuation Through illustrative examples, cases, and explanations, this book makes abstract concepts come to life to help you understand and successfully navigate this complex area.
Download or read book Forensic Accounting and Fraud Investigation written by Daniel Calvinson-Ashley and published by Createspace Independent Publishing Platform. This book was released on 2016-09-10 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Institute of Certified Forensic Accountants, Inc (USA)'s Certified Global Forensic Accountant, CGFA Designation is a series of evaluation exams, designed for the development of Professional Forensic Accountants. Endorsed by leading university programs and industry firms.Built by a broad coalition of industry leaders to reflect the mission and objectives of the IICFA and to establish the leading form of education, accreditation and certification in the Forensic Accounting profession, the CGFA count candidates from over 100 countries.Forensic Accounting and Fraud Investigation | Exam Prep Course - Content:SESSION 1: FRAUD AND FORENSIC ACCOUNTING OVERVIEWIntroduction to Fraud and Forensic Accounting Profession Fraud and Accounting Information SystemFraud and The Public Accounting ProfessionSESSION 2: FRAUD INVESTIGATIONPrinciples of FraudFraud SchemesRed FlagsFraud Risk AssessmentFraud PreventionFraud DetectionFraud ResponseSESSION 3: GATHERING, OBTAINING AND EVALUATING EVIDENCEEvidence GatheringObtaining and Evaluating Non-Financial EvidenceSESSION 4: EXPERT WITNESSINGGeneral Criteria and Standards for Establishing an Expert Witness' QualificationThe Legal Role and Qualification of an Expert WitnessEffective Tactics and Procedures for the Expert Witness in CourtSESSION 5: AUDITORS' AND MANAGEMENT RESPONSIBILITIESManagement Responsibilities for the Quality, Integrity, Reliability and Internal Control for the Financial Reporting ProcessResponsibilities of Signing Officers Under Sarbanes-Oxley ActThe Independent of an Audit CommitteeResponsibilities of External AuditorsRoles Internal Auditors Play in Preventing FraudThe Treadway CommissionSESSION 6: FORENSIC ACCOUNTING ENGAGEMENTDefinition of Forensic Accounting EngagementEngagement AcceptancePlanning and Scope of WorkInformation Collection and AnalysisReliance on the Work of OthersFile DocumentationReporting
Download or read book Forensic Accounting and Fraud Examination written by Mary-Jo Kranacher and published by John Wiley & Sons. This book was released on 2010-06-08 with total page 561 pages. Available in PDF, EPUB and Kindle. Book excerpt: Forensic Accounting provides comprehensive coverage of fraud detection and deterrence and includes the broader educational material of the forensic accounting field with all the necessary accompaniments. The text follows the model curriculum for education in fraud and forensic funded by the U.S. national Institute of Justice and developed by a Technical Working Group of experts in the field. The text serves as a comprehensive and authoritative resource for teaching forensic accounting concepts and procedures that is also and appropriate and pedagogically ready for class room use. This easy to read, comprehensive textbook includes case study examples to clearly explain technical concepts and bring the material to life.
Download or read book Essentials of Forensic Accounting written by Michael A. Crain and published by John Wiley & Sons. This book was released on 2018-08-08 with total page 927 pages. Available in PDF, EPUB and Kindle. Book excerpt: The highly experienced authors of the Essentials of Forensic Accounting define and explain the disciplined approaches to forensic accounting that lead to a thorough knowledge of the varied specialties within forensic accounting. Through illustrative examples and explanations, this book makes abstract concepts come to life for both seasoned professionals and students and it will help them understand and navigate successfully in this multifaceted area. The Essentials of Forensic Accounting is an indispensable resource delivering matchless knowledge to practitioners, financial managers and students in understanding the complex elements and factors that impact the forensic accounting practice areas. This vital reference resource focuses the elements that must come together to effectively diminish the incidence and impact of fraudulent activities. The book addresses the main themes of Professional Responsibilities and Practice Management Fundamental Forensic Knowledge, Laws, Courts, and Dispute Resolution Specialized Forensic Knowledge, Bankruptcy, Insolvency, and Reorganization
Download or read book Forensic Accounting and Finance written by Bee-Lean Chew and published by Kogan Page Publishers. This book was released on 2017-08-03 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: A complete guide to Forensic Accounting and Finance, this book is ideal for advanced-level students and new or mid-level forensic accounting professionals looking to boost their specialist knowledge as part of their CPD, for accountants who wish to build more knowledge in this skills area or advanced undergraduates who feel ready to stretch themselves. Demand for expertise in this field is growing, and Forensic Accounting and Finance offers a complete, accessible and affordable guide, combining coverage of principle theory with the real and practical needs of the professional. Written by a strong academic and practitioner author team and in association with the Network for Independent Forensic Accountants, this book covers all forensic accounting topics from forensics as an extension of auditing and the basic principles of forensic accounting, to financial analysis and modelling, financial reporting, financial crime, and IT systems. Forensic Accounting and Finance shares current examples and case studies, highlighting cultural differences for key topics with updated regional legislation information available online for those looking for a truly global approach which is always up to date. Online supporting resources include PowerPoint lecture slides and links to regional updates.
Download or read book Financial Statement Fraud written by Daniel Calvinson-Ashley and published by . This book was released on 2016-09-10 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Institute of Certified Forensic Accountants, Inc (USA)'s Certified Global Forensic Accountant, CGFA Designation is a series of evaluation exams, designed for the development of Professional Forensic Accountants. Endorsed by leading university programs and industry firms.Built by a broad coalition of industry leaders to reflect the mission and objectives of the IICFA and to establish the leading form of education, accreditation and certification in the Forensic Accounting profession, the CGFA count candidates from over 100 countries.Financial Statement Fraud | Exam Prep Course Content:SESSION 1: REVENUE BASED FRAUDULENT SCHEMESIntroduction to Revenue-Based Financial Reporting Fraud Schemes Timing SchemesFictitious and Inflated RevenueMisclassification SchemesGross-Up Schemes SESSION 2: ASSETS BASED FRAUDULENT SCHEMESImproper Capitalization of Cost Assets Valuation SchemesFair Value Accounting SESSION 3: EXPENSE AND LIABILITY SCHEMESShifting Expenses to Future Periods Omissions and Underreporting of LiabilitiesSESSION 4: OTHER FINANCIAL REPORTING SCHEMSConsolidations and Business Combinations Financial Reporting Fraud as a Concealment Tool Financial Statement Fraud by Not-For-Profit OrganizationsDisclosure FraudSESSION 5: DETECTION AND INVESTIGATION Detecting Financial Statement FraudFinancial Statement Analysis Ratio AnalysisOther Detection ProceduresFraud or Honest MistakeAssessing (Minimizing) Auditor Liability
Download or read book Core Concepts of Accounting Information Systems written by Mark G. Simkin and published by John Wiley & Sons. This book was released on 2018-02-13 with total page 546 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Information systems (AIS) have become indispensable in the field, and this book provides clear guidance for students or professionals needing to get up to speed. Designed to suit a one-semester AIS course at the graduate, undergraduate, or community college level, Core Concepts of Accounting Information Systems explores AIS use and processes in the context of modern-day accounting. Coverage includes conceptual overviews of data analytics, accounting, and risk management, as well as detailed discussion of business processes, cybercrime, database design and more to provide a well-rounded introduction to AIS. Case studies reinforce fundamental concepts using real-world scenarios that encourage critical thinking, while AIS-at-Work examples illustrate complex procedures or concepts in everyday workplace situations. Test Yourself questions allow students to gauge their level of understanding, while End of Chapter questions stimulate application of new skills through problems, cases, and discussion questions that facilitate classroom dialogue. Practical, current, relevant, and grounded in everyday application, this book is an invaluable resource for students of managerial accounting, tax accounting, and compliance.
Download or read book Financial Forensics Body of Knowledge Website written by Darrell D. Dorrell and published by Wiley. This book was released on 2012-03-06 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt: The definitive, must-have guide for the forensic accounting professional Financial Forensics Body of Knowledge is the unique, innovative, and definitive guide and technical reference work for the financial forensics and/or forensic accounting professional, including nearly 300 forensic tools, techniques, methods and methodologies apply to virtually all civil, criminal and dispute matters. Many of the tools have never before been published. It defines the profession: "The Art & Science of Investigating People & Money." It defines Forensic Operators: "…financial forensics-capable personnel… possess unique and specific skills, knowledge, experience, education, training, and integrity to function in the financial forensics discipline." It defines why: "If you understand financial forensics you understand fraud, but not vice versa" by applying financial forensics to all aspects of the financial community. It contains a book-within-a-book Companion Section for financial valuation and litigation specialists. It defines foundational financial forensics/forensic accounting methodologies: FAIM, Forensic Accounting Investigation Methodology, ICE/SCORE, CICO, APD, forensic lexicology, and others. It contains a Reader Lookup Table that permits everyone in the financial community to immediately focus on the pertinent issues. This work is the only financial forensics/forensic accounting methodology also published by the United States Department of Justice. It redefines the standard for all dimensions of the financial forensics and forensic accounting profession and is written to address the entire financial community comprised of Originators (CFOs, controllers, accountants, analysts, etc.), Users (auditors, valuators, attorneys, judges, lenders, investors, internal auditors, consumers, bankers, professors, board members, executives, journalists, etc.), and Regulators (civil, including IRS, IMF, SEC,; and criminal, including FBI and state and local law enforcement; Interpol, counterterrorism and military. Financial Forensics Body of Knowledge is: The only codified financial forensics/forensic accounting methodology known to exist; The only codified methodology comprising civil, criminal, and dispute methodologies within the same framework; The only codified methodology supported by optional Internet-based software that continually updates content with newly discovered and developed forensic tools, techniques, methods and methodologies, and actual reports; The only codified methodology to contain actual report content (BLINDED) for many different forensic matters, including alter ego, damages, fraud, fraudulent transfer, marital dissolution, valuation, etc.; The only codified methodology to contain a comprehensive Forensic Inventory of tools, techniques, methods and methodologies; The only codified methodology to address virtually every type of entity, i.e. privately-held, publicly-held, governmental, charitable, NPO, NGO, etc.; The only codified methodology applicable to the US and global financial community; The only codified methodology that comprises an embedded training tool for beginning, intermediate and advanced financial professionals; The only codified methodology suitable for immediate adoption as firm-wide and agency-wide best practices technical and training standards. The great majority of the content has not been previously assembled and published, and duplication of other publications has been purposely avoided to prevent redundancy. The two principal authors have trained literally thousands within the financial community in various aspects of the content during the last several years. The attendees have included virtually all entity types, including federal, state and local government and law enforcement, e.g. SEC, FBI. The feedback has been universally positive and prompted the construction of this book. The contributing authors include public and private practice, attorneys, academics, law enforcement, and publicly-held and privately-held financial professionals. They are practitioners first and foremost and heavily experienced in instructional settings.
Download or read book Integrating Forensic Accounting Core Competency Into the Study of Accounting written by Samuel F. Johnson-Rokosu and published by . This book was released on 2015 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fraud and forensic accounting education is a necessity in very corrupt corporate and government institutions across the globe. Accounting educators have been pressured to make changes to the accounting curriculum and to include courses in forensic accounting and fraud examination by professional organizations and legislators as fraud cases have mounted and academic were criticized for not preparing their students for this professional environment. Accounting graduate trained under the existing curriculum exhibit lesser knowledge, skills and abilities in fraud detection, prevention and deterrence. This study therefore examined the philosophical beliefs, behavioural science concepts and approaches that can be adopted in integrating a fraud/ forensic accounting (FFA) into existing accounting curriculum. The study adopted mixed research methods, content analysis and quantitative method of data analysis was employed. This paper basically made use of the content analysis in analyzing the content of the existing accounting curriculum in Nigeria universities. This study involved selected universities in South West region of Nigeria using survey research method. Findings in this study revealed that most respondents would prefer integrating fraud/forensic accounting education into accounting curriculum by offering a separate fraud/forensic accounting courses. Also, the study revealed that fraud/ forensic accounting education has positive impact on student expertise, skepticism and fraud judgment. The study identified the following consideration that Accounting course developers need to consider before, during and after curriculum revision. Involvement of faculty; consider stakeholders opinion; accreditation agencies' and governmental requirements; resources available; need for change; among others.
Download or read book Survey of Appropriate Skills Required by Forensic Accountants written by Madan Lal Bhasin and published by . This book was released on 2015 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting frauds and scams are perennial. They occurred in all eras and in all countries, and affected many organizations, regardless of their size, location, or industry. From Enron and WorldCom in 2001 to Madoff and Satyam in 2009, accounting frauds and scams have been dominating news items in the past decade. Corporations and regulatory bodies are trying their best to analyze and correct existing defects in their reporting system. After having an overview of the fraud scenario in India, it is apparent that criminals have become technology-savvy, and invented newer schemes to perpetuate crimes. In the current reporting environment of "digital-age," forensic accountants (FA's) are in great demand for their "niche" accounting, auditing, legal and investigative skills. Hence, "forensic" accounting has been thrown in the "forefront of the crusade" against financial deception and accounting scandals.The present study investigates through a questionnaire, which was conducted in three leading States of the national capital region (NCR) of India during 2011-12, "if there are differences in the views of the relevant skills of FA's among accounting practitioners, academics, and users of forensic accounting services." From the statistical test of the hypotheses propounded for this study, we discovered that "core skills are not enough requirements for FA's, there are significant differences in the relevant skills of FA's, as given by previous researchers with the current research, and the necessary skills of FA's, as identified by both academics and professionals, will hopefully meet employers' expectations too." Therefore, FA's, being professional experts having "sixth" sense and possessing 'special' skills are urgently required to counter all the ingenuity of these criminals. At present, some Universities in India are considering adding forensic accounting course to their curriculum. The results of this study may provide some guidance to educators for the development of forensic accounting curriculum by identifying the pertinent skills to accompany such a program of study.
Download or read book Survey of Skills Required by the Forensic Accountants written by Madan Lal Bhasin and published by . This book was released on 2015 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting frauds and scams are perennial. They occurred in all eras and in all countries, and affected many organizations, regardless of their size, location, or industry. From Enron and WorldCom in 2001 to Madoff and Satyam in 2009, accounting frauds and scams have been dominating news items in the past decade. Corporations and regulatory bodies are trying their best to analyze and correct existing defects in their reporting system. After having an overview of the fraud scenario in India, it is apparent that criminals have become technology-savvy, and invented newer schemes to perpetuate crimes. In the current reporting environment of "digital-age," forensic accountants (FA's) are in great demand for their "niche" accounting, auditing, legal and investigative skills. Hence, "forensic" accounting has been thrown in the "forefront of the crusade" against financial deception and accounting scandals.The present study investigates through a questionnaire, which was conducted in three leading States of the national capital region (NCR) of India during 2011-12, "if there are differences in the views of the relevant skills of FA's among accounting practitioners, academics, and users of forensic accounting services." From the statistical test of the hypotheses propounded for this study, we discovered that "core skills are not enough requirements for FA's, there are significant differences in the relevant skills of FA's, as given by previous researchers with the current research, and the necessary skills of FA's, as identified by both academics and professionals, will hopefully meet employers' expectations too." Therefore, FA's, being professional experts having "sixth" sense and possessing "special" skills are urgently required to counter all the ingenuity of these criminals. At present, some Universities in India are considering adding forensic accounting course to their curriculum. The results of this study may provide some guidance to educators for the development of forensic accounting curriculum by identifying the pertinent skills to accompany such a program of study.
Download or read book Forensic Accounting written by Robert Rufus and published by Prentice Hall. This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: For courses in Forensic Accounting An inside view into the practice of forensic accounting ¿ As a result of increased litigation and regulatory enforcement, the demand for forensic accountants has never been higher. This area of specialty is considered the top niche market in the accounting profession. The new Forensic Accounting is the first text of its kind to provide a comprehensive view of what forensic accountants actually do and how they do it. With experience as both practitioners and educators, authors Robert Rufus, Laura Miller, and William Hahn offer a unique perspective that bridges the gap between theory and practice. They present concepts in the context of a scientific approach, emphasizing critical thinking, reasoning, and problem solving-skills that are useful in a wide variety of academic and professional environments. And because its content is consistent with the AICPA curriculum for the Certified in Financial Forensics (CFF) credential, this text gives your students a head start on the path toward career advancement. Forensic Accounting facilitates an outstanding teaching and learning experience-for you and your students. It will help you to: * Introduce the requisite forensic accounting skills: The text identifies a three-layer skill set and provides students instruction in the key areas of forensic accounting expertise. * Offer an inside view into forensic accounting practice: Integrated case studies and sample documents give students a glimpse into the actual practice of forensic accounting. * Highlight the importance of a scientific approach: The authors explain the benefits of utilizing a scientific approach and provide opportunities for students to practice its application. * Foster thorough understanding via learning aids: Various tools, throughout the text and at the end of each chapter, support students as they learn and review.
Download or read book Audit and Accounting Manual written by AICPA and published by John Wiley & Sons. This book was released on 2020-09-16 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive, step-by-step guide provides a plain-English approach to planning and performing audits. In one handy resource, you'll find applicable requirements and how-to advice. This edition includes updates for the issuance of SAS No. 133, Auditor Involvement with Exempt Offering Documents. Update boxes have been added for SAS No. 134, 137, 138 and 139. You’ll find illustrative examples, sample forms and helpful techniques ideal for small- and medium-sized firms.