PART ONE ACCOUNTING AND LEGAL FUNDAMENTALS FOR FORENSIC ACCOUNTING
Chapter 1 Introduction to Forensic Accounting
What Is Forensic Accounting?
The Forensic Accountant
Knowledge and Skills of the Forensic Accountant
Opportunities in Forensic Accounting
Forensic Accounting Organizations
Organization of This Book
Summary
Glossary
Review Questions
Chapter 2 The Forensic Accounting Legal Environment
Roadmap to the Legal System
Civil and Criminal Procedures
The Legal System and Jurisdiction
Investigations and Trials
Common-Law Crimes
Larceny
Burglary
Conspiracy
Embezzlement
Fraud （False Pretenses）
Robbery
Extortion
Arson
Solicitation
Aiding and Abetting
Federal Financial Crimes： The United States Code and Acts of Congress
18 USC 96： Racketeer Influenced and Corrupt
Organizations Act （RICO）
15 USC 78dd： Foreign Corrupt Practices Act （FCPA） of 1977
The Sarbanes-Oxley （SOX） Act of 2002
Federal Computer Intrusions Laws
Summary
Glossary
Review Questions
Discussion Questions
Bill of Rights
Chapter 3 The Sarbanes-Oxley Act of 2002
Introduction
Overview, Enforcement, and Rules and
Regulations
The SEC and the Sarbanes-Oxley Act
The Sarbanes-Oxley Act
Title 1--Public Company Accounting Oversight Board
Title 2--Auditor Independence
Title 3--Corporate Responsibility
Title 4--Enhanced Financial Disclosures
Title 5--Analyst Conflicts of lnterest
Titles 6 and 7--Commission Resources and duthority and Studies and Reports
Title 8--Corporate and Criminal Fraud Accountability
Title 9--White-Collar Crime Penalty Enhancements
Title 10--Corporate Tax Returns
Title 11--Corporate Fraud and Accountability SOX Rules, Regulations, and Standards
Sarbanes-Oxley Compliance
The Federal Criminal Sentencing Guidelines
The COSO Reports
The COBIT Standard
ISO 27002
Comparison of the Various Models for Control Practices
SOX 404 Compliance with Small Public
Companies
Special Characteristics of Small Public Companies
How Small Public Companies Can Compensate for Their Size
……
PART WTO FORENSIC ACCOUNTING TOOLSAND TECHNIQUES
Chapter4 Forensic Science and Information
Chapter5 Information Security
Chapter6 Forensic Auditing and Investigation
PART THREE FORENSIC ACCOUNTING APPLICATIONS
Chapter7 Financial Statement Fraud
Chapter8 Employee Vendor and Other Fraud against the Organization
Chapter9 Tax fraud
Chapter10 Bankruptcy Divorce and Identity Theft
Chapter11 Organized Crime and Terrorism Investigations
Chapter12 Business Valuation
Chapter13 Dispute Resolution and Litigation Services
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