Businesses lose over $100 billion a year to fraud. Only 20 percent is discovered. Who is to blame?

Accountants and internal auditors are often the scapegoats for management's insufficient fraud detection operations and guidelines. At last, here is comprehensive, intermediate training for evaluating, devising and installing fraud-specific internal controls, and for conducting proactive fraud-specific examinations. Including actual case studies, the authors show accountants and auditors how to:

• Anticipate problems and follow clues
• Successfully disclose fraud
• Compile the evidence necessary to prosecute acts of fraud
• Develop investigative techniques
• Create effective internal controls . . . and much more, to fill the needs of this crucial area.

From following clues to achieving a prosecution, here is sound advice that accountants and auditors will find invaluable.