Test Bank for Forensic Accounting and Fraud Examination, 2nd Edition by Mary-Jo Kranacher.pdf

Introduction
to Forensic A
k k k




ccounting an k




d Fraud Exa
k k




mination
#8315
COURSE MATERIAL
k

,
, TABLE OF CONTENTS
k k




Chapterk1:kCorekFoundationkRelatedktokForensickAccountingkandkFraudkExamination 1
Modulek 1:k Whatk Isk Fraud? 3
Modulek 2:k Whatk Isk Forensic kAccounting? 13
Modulek 3:kThek Professional’sk SkillkSet 15
Modulek 4:k Thek Rolek ofkAuditing,k Fraudk Examination,k andk Forensic kAccounting 16
Modulek 5:k Thek Basicsk ofk Fraud 18
Modulek 6:k Thek Investigation 30
Modulek 7:k FraudkExaminationk Methodology 44
Chapterk1:kTestkYourkKnowledge 47
Chapterk1:kSolutionskandkSuggestedkResponses 51

Chapterk2:kWhokCommitskFraudkandkWhy:kThekProfilekandkPsychologykofkthekFraudster 55
Modulek 1:k Criminology,k Fraud,k andk Forensic kAccounting 56
Modulek 2:k Whok Commitsk Fraudk andk Why:k Thek Fraudk Triangle 61
Modulek 3:kThek Rolek of k Personalk Integrity,k Capability,k Gender,k andk thek Influence
of k thekOrganization 75
Modulek 4:k Thek Psychology k of k thek Fraudster,k ak Deeperk Look:k M.I.C.E.,k Predators,
andk Collusion 85
Modulek 5:k Thek FraudkTrianglek ink Courtk andk thekMeta-Model 93
Chapterk2:kTestkYourkKnowledge 97
Chapterk2:kSolutionskandkSuggestedkResponses 101

Chapterk3:kLegal,kRegulatory,kandkProfessionalkEnvironment 105
Modulek 1:k Introduction 107
Modulek 2:k Thek Rightsk ofk Individuals 108
Modulek 3:kProbablek Cause 117
Modulek 4:kRulesk ofk Evidence 120
Modulek 5:k Criminalk Justicek System 122
Modulek 6:kCivilk Justicek System 125
Basic kAccountingkPrinciples 129
Regulatory k System 140
Thek Rolek ofk Corporatek Governance 161
Chapterk3:kTestkYourkKnowledge 163
Chapterk3:kSolutionskandkSuggestedkResponses 167

Appendix:kCareerskinkFraudkExaminationkandkFinancialkForensics 171

Glossary 195

Index 205




Tablek of k Contentsk •k i

, NOTICE
Thisk coursek and k testk have kbeen kadaptedk from k supplementalkmaterialsk and kusesk partialk textkfromk thekmaterialsk entitledk Forensic
k Accountingkand kFraud kExaminationkbykMary-

JokKranacherkand kRichard kA.kRiley,kJr.k©k2020 kbykJohnkWileyk&kSons,kInc.kDisplayedk byk permissionk of k the kpublisher,k Johnk Wileyk
&k Sons,k Inc.,k Hoboken,k Newk Jersey.

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counting,k legal,k ork otherkprofessionalk advicek andk assumesknok liabilitykwhatsoeverk ink connection kwithk itskuse.k PESk haskusedk dilig
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©kProfessionalkEducationkServices,kLPk2023 kProgra

mkPublicationkDate k11/29/2023


Thisk coursek isk onek of k ak seriesk ofk courseskfork Fraudk Examinationk thatk buildsk ak comprehensivek understa
ndingk of k thisk importantk topic.k They k may k bek takenk ink order,k takenk individually k ork allk together.

Coursek #8315k Introductionk tok Forensic kAccountingk andk Fraudk Examination

Coursek #8320k Fraudk Schemes

Coursek#8325kDetectionkandkInvestigativekTools kandkTechniques kinkFraudkExaminationk

Coursek #8330k Additionalk Topics k ink Forensic k Accountingk andk Fraudk Examinationk Course

k #8335k Fraudk Examination:k Litigationk Advisory k Services k andk Remediation

Pleaseknote:kAskthiskiskaknewkseries,ksomekof kthekcoursesklistedkmay kstillkbekinkthekdevelopmentkphasek a
ndk notk yetk available.k Pleasek check k ourk websitek atkwww.mypescpe.com kforkfullkcoursek descriptionsk an
dk availability.




iik •k Tablek of k Contents