This work stresses developing control objectives for each transaction cycle. Control objectives provide the basis for analysis and audit of an organization's internal control structure. It contains exam problem sets, expecially on transaction cycles and internal control.
Grounded firmly in real-world practice, Forensic Accounting provides the most comprehensive view of fraud investigation on the market. Where other books focus almost entirely on auditing and financial reporting, Hopwood, Young, and Leiner include a vast range of civil and criminal accounting fraud and related activities, from false business valuations and employer fraud to information security and counter-terrorism. The author team provide experience in fraud investigation that lends the book real-world perspective unmatched by any other.
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.
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The advent of computerized planning and control systems now provides the opportunity for managerial accountants to reconsider the structure of their acounting systems and the data they provide to the organization. This paper suggests that linear programming (LP) is an appropriate technique for inclusion in the managerial accounting information system and addresses the following implementation problems: (1) the accountant's role in the LP process, (2) obtaining data, (3) understanding the assumptions of the LP model, (4) behavioral problems, and (5) special problems of using LP as a planning and control device. Examples are drawn from accounting and other disciplines to illustrate the progress that has been made towards solving the problems. Whenever possible, the impact of new computer technology is considered. Operational accounting is presented as one modification to present systems that is deserving of special consideration. Finally, several areas for future research are presented.
· 1981