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An essential guide for practitioners on avoiding unethical situations in a fraud investigation—provides tips, techniques, and real-life examples Credentialed accountants, auditors, and fraud examiners who fail to identify fraud and misconduct may be in violation of their professional standards. Among these standards are requirements to exercise professional and moral judgment, act in the best interest of the public, maintain integrity, objectivity, and independence, render opinions based on evidence and documentation, and exercise due care in planning and discharging professional activities. Failing to adhere to professional standards and ethical codes have serious consequences for CPAs, CFEs, and CIAs engaged in fraud investigations. Fraud helps readers avoid unethical situations in fraud investigations and stay within the boundaries of professional guidelines and standards. Author Jeffrey Matthews combines real-world techniques and practical advice with personal insights from his experience as a forensic accountant. Detailing how he faced death threats, retaliation, and family hardships during actual fraud investigations, the author shares how despite serious challenges, he never deviated from professional standards. The author demonstrates how accountants can avoid being caught in unethical practices and examines the common tendencies that hinder the ability to detect, deter, and prevent fraud and misconduct. This fascinating, highly-relevant book will help practitioners: Recognize current and emerging trends to identify new areas of weakness Address time and budget constraints with effective delegation and supervision of lower-level staff Maintain a healthy dose of skepticism by ‘testing not accepting’ Understand the effort and expertise required to perform an investigation before accepting engagements Avoid establishing biases and pre-determining outcomes before accepting assignments A full-featured resource, complete with PowerPoint slides and a test bank, Fraud is invaluable for auditors, accountants, and other certified fraud examiners. Получить ссылку |
Slaveholding
Автор: Fitch Charles
Год издания:
The Leadership Contract. The Fine Print to Becoming an Accountable Leader
Автор: Vince Molinaro
Год издания:
Step up, get tough, and commit to your decision to lead The Leadership Contract provides the manual that leaders around the world need. With only seven percent of employees feeling confident in senior leadership, the problem is evident: disappointing, and often disgraceful leaders. Employees deserve better than that; organizations need better than that—and this book provides a robust framework for stepping up and making the decision to lead. This new third edition has been updated, featuring a new foreword by Adecco CEO Alain Dehaze, new findings from the Global Leadership Accountability Study, and more insights to help you chart your own path to build strong leadership accountability at a personal and organizational level. Great leadership doesn’t happen by accident. It’s more than just being in charge; it’s a decision, an obligation and potentially your legacy. Mediocre is no longer good enough—in today’s business climate, organizations need stellar leadership. If you’re not exceptional, step up or step aside – this book helps you toughen up and put your commitment to great leadership in writing for yourself as much as everyone else. Learn how a leadership contract is vital for truly accountable leadership Discover the mindset and practices needed to be a deliberate and decisive leader Communicate to inspire, motivate, and drive high performance Become the leader your organization needs today and into the future Leadership is not a birthright, not an accident, and not for everyone. It is the only differentiator between an organization’s success and failure, and it has been entrusted to you. Can you step up to the challenge? Can you execute strategy while inspiring peak performance, nurturing top talent, managing complexity, creating value, conquering uncertainty, and yes, developing new leaders? Put your name on the line—literally—by drawing up a contract for leadership accountability. The Leadership Contract provides a proven and practical framework used by companies and leaders around the world. Join them and take your leadership to next level.
What's Holding You Back?. 10 Bold Steps that Define Gutsy Leaders
Автор: Robert Herbold J.
Год издания:
Leadership is not for everyone. It requires bold, gutsy individuals. If you accept that premise, you will find his [Bob Herbold’s] book rewarding reading. —Harvey Schachter, The Globe and Mail Quit hiding from tough decisions and learn to confront them head-on Why do managers at all levels sacrifice corporate success by shying away from making the tough decisions? What's Holding You Back? reveals exactly why managers often hesitate to confront difficult issues-whether it's the absence of a perfect solution, the knowledge that no decision will please everyone, etc.-and, most importantly, how they can overcome these common managerial obstacles to maximize their company's success. What's Holding You Back? elucidates the ten core principles of confident leadership, outlining proven tactics by which managers can confront their inner wimp and highlight their inner courage. Features dynamic real-world examples from Apple, Microsoft, Porsche, IBM, Merck, Canon, Sony, Whirlpool, IDEO, Tesco, P&G, Target, 3M, and more Pinpoints the corporate failures that can result from hesitant or self-conscious organizations, and what managers can do to avoid them Clearly delineates how managers can cultivate and deliver accountable and decisive leadership, even during the toughest dilemmas What's Holding You Back? proves that practicing gutsy leadership is the key to operational and innovative excellence in the workplace
Unaccountable. How the Accounting Profession Forfeited a Public Trust
Автор: Mike Brewster
Год издания:
For thousands of years, those who controlled and monitored society's finances-accountants-were often the most powerful, respected, and influential members of the community. From the collectors at communal granaries in the ancient Middle East to the scribes who monitored Queen Victoria's Exchequer, the accountant's role has been to preserve the integrity of financial systems. In the United States, twentieth-century accountants played a vital role in shaping the transparency of U.S. capital markets, counseling the Allies on financial matters in both world wars, advising Congress on the creation of the federal income tax, and inventing the concept of the gross national product. Yet by 2003, the reputation of the public accountant was in tatters. How did the accounting profession in America squander its legacy of public service? What happened to the accountants that presidents, senators, and captains of industry turned to for advice? Why did auditors stop looking for fraud? How did this once revered profession find itself in this unlikely and humiliating state?
Accounting for Real Estate Transactions. A Guide For Public Accountants and Corporate Financial Professionals
Автор: Maria Davis K.
Год издания:
Accounting for Real Estate Transactions, Second Edition is an up-to-date, comprehensive reference guide, specifically written to help professionals understand and apply the accounting rules relating to real estate transactions. This book provides financial professionals with a powerful tool to evaluate the accounting consequences of specific deals, enabling them to structure transactions with the accounting consequences in mind, and to account for them in accordance with US GAAP. Accountants and auditors are provided with major concepts, clear and concise explanations of real estate accounting rules, detailed applications of US GAAP, flowcharts, and exhaustive cross-references of the authoritative literature.
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