本书涵盖了法务会计、反欺诈控制系统和欺诈调查的各个方面。作者利用自己的案例经验指导读者完成法务会计任务和欺诈调查的每个阶段。书的开头解释了一家陷入大宗商品采购计划的公司发生了什么。作者运用40多年的知识和经验，说明了任何公司、任何行业都可能发生意外的欺诈事件。此外，作者还解释了目前各组织每天面临的白领犯罪威胁，以及司法会计和欺诈调查项目中经常涉及的法律问题。
电子和非电子证据收集也将通过示例详细介绍。其中一章完全是关于证人访谈这个经常被误解但极其重要的主题。在确定调查结果和结论时，它提供了分析和关联证据的正确方法。另一章是关于正确的报告写作。作者提供了详细的指导，向各种受众介绍调查结果，包括管理层、董事会、执法部门，以及在审判和听证会上。它还涵盖了衡量经济损失的适当技术，并得出了一个有用的指数。
威廉·L·詹宁斯是德尔塔咨询集团的高级董事。他负责为公司、政府机构、律师及其客户提供法务会计、调查和资产追回服务，以及为组织提供业务控制咨询服务。詹宁斯先生在公共会计和审计、法务会计、企业估值、调查、资产追回和业务控制开发方面拥有40多年的经验，他参与了数百项法务会计和调查任务，并提供了专家证词。
Fraud Investigation and Forensic Accounting in the Real World
This book covers every aspect of forensic accounting, anti-fraud control systems, and fraud investigations. The author uses his own case experience to guide the reader through each phase of a forensic accounting assignment and fraud investigation. The book opens with an explanation of what happened to a company that was ensnared in a huge commodity purchasing scheme. Using his knowledge and experience gained over 40 years, the author illustrates that unexpected fraud occurrences can happen to any company, in any industry. Additionally, the author explains the current white-collar crime threats that organizations face every day, as well as legal issues that are often implicated in forensic accounting and fraud investigation projects.
Electronic and non-electronic evidence gathering is also covered in detail with illustrative examples. One chapter is devoted entirely to the often misunderstood, but extremely important, subject of witness interviews. It provides the correct approach to the analysis and correlation of evidence in determining findings and conclusions of an investigation. Another chapter is devoted to proper report writing. The author provides detailed guidance on presenting findings to a variety of audiences, including management, a board, law enforcement, and at trials and hearings. It also covers proper techniques for measuring economic damages and concludes with a useful index.
William L. Jennings is a Senior Director at Delta Consulting Group. He is responsible for providing forensic accounting, investigation, and asset recovery services to corporations, government agencies, attorneys, and their clients, as well as business controls consulting services to organizations. With more than 40 years of experience in public accounting and auditing, forensic accounting, business valuation, investigation, asset recovery, and business controls development, Mr. Jennings has worked on hundreds of forensic accounting and investigation assignments and he provides expert testimony.
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