Forensic Accounting and Fraud Examination¶
Kranacher, M., & Riley, R. (2019). Forensic Accounting and Fraud Examination. Wiley.
Cited by¶
1 citation across 1 artifact.
Each citation links to the sentence it supports in the citing article.
Primes¶
- Close Reading
- Code review: line-by-line reading of patches, attending to subtle changes in branching, error handling, type signatures, naming, and control flow — distinct from "does the test suite pass?" and asking what the code itself says. Forensic accounting and audit: ledger-level reading of entries, attending to timing, counterparty, classification, and recurrence, where fraud detection often begins with anomalies visible only at the grain of individual entries.
This sourceStandard text on fraud examination; treats journal-entry testing — reviewing entries for unusual timing (near period-end), counterparty/vendor anomalies, and posting patterns — as a core locus of fraud detection at the grain of individual entries.
Supported in partVerified against the work's full text
Publisher's description shows a fraud-examination textbook covering investigative tools and fraud detection, not the ledger-entry reading, timing, counterparty, or classification detail asserted.
“Covering every key step of the investigative process, Forensic Accounting and Fraud Examination contains 32 integrated IDEA and Tableau software cases that introduce students to the practical tools accounting professionals use to maximize auditing and analytic capabilities, detect fraud, and comply with documentation requirements.”
- Code review: line-by-line reading of patches, attending to subtle changes in branching, error handling, type signatures, naming, and control flow — distinct from "does the test suite pass?" and asking what the code itself says. Forensic accounting and audit: ledger-level reading of entries, attending to timing, counterparty, classification, and recurrence, where fraud detection often begins with anomalies visible only at the grain of individual entries.
Verification¶
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