Forensic Accounting, More Similar Jobs Detective compared Accountant

Ok, this is a continuation my previous post on 12 March. The second book I got was a book written by Forensic Accounting Hopwood, Leitner and Young. To sohibku from Surabaya who in two weeks will be moved to Bandung who presented the book I thank you profusely. : Mrgreen:
Ok, we simply discuss the book. I first saw this book, I was a little surprised, because before I never read the literature on Forensic Accounting *) only in passing've read from several articles in several magazines and on several small sites, and even then mostly I accidentally jumped into these sites. In college in the country with a major in Accounting Even this I am sure is very rare that this Forensic Accounting organizing lectures. So where surprised?? I was surprised because this book is more like "user detective" compared Accounting textbooks. Or actually rather a combination of detective work and Accountant Examination (auditor).
Well, for this time I will discuss a bit about the book as a whole, due to discuss the issue in depth Forensic Accounting to be seen or discussed in sub-topics-subtopics that exist in order to be more focused. Mudah2an in the future I can discuss in more detail subtopik2 after I get the information from other sumber2 anyway. So for this post is actually more like a reviewer than a discussion of its own forensic accounting issues.
In broad outline this book divides the topic of Forensic Accounting into 3 parts, namely, First, Basic Accounting and Law is the reference in Forensic Accounting. Here discussed in sufficient detail the scope of Forensic Accounting ranging from forensic accounting introduction to the scope-the scope of which includes forensic accounting that intersect with other ilmu2 such as the scope of law, the scope of the organization and information systems and auditing course. Ilmu2 that is the space in which the work of forensic accounting racing. In the explanation of the scope of the law and the jurisdiction of the legal system and sumber2 existing law (which unfortunately are described in this book there is a system in the U.S., for practitioners in Indonesia may be made as a comparison) ranging from constitutional law (Constitution / Constitution) to administrative law. Within the scope of the law is also clear about the investigations and prosecutions benar2 feels like reading a book about the law seasoned detective problem. In the scope of the organization and information systems elaborated on the organizational structure is closely related to the internal control system mainly covering issues of financial transactions, would also ujung2nya association with information systems (accounting and management). While the scope of auditing the auditor's explanation of the function of forensic accounting but it is also much clear about the materiality and audit risk, audit and interests as well as statements regarding prosedur2 detail2 in auditing ranging from evidence collection and sampling to compile audit reporting. In this section the new accounting smell .......... : D
Second, are the techniques and tools that can be used in Forensic Accounting. The techniques and tools used here is widely used in other forensic bidang2 or other forensic ilmu2. Regional specialties can include forensic accounting computer forensics, kriminalistik, daktilografi, forensic identification, forensic evidence and palaeografi *) forensics. There are also about information security is closely related to ISO (International Standards Organisation). ISO 9000-9004 is closely related to the application of standards relating to the management of quality control that has to do with the service and quality control management. While ISO 27000-27005 directly related to information security (information security). In the Forensic and Investigative Audit section includes explanations of symptoms or tanda2 financial fraud and how they are investigated, as well as identifying sumber2 evidence that could be useful for forensic accountants. Furthermore teknik2 also described the general and special investigations such as interviews, interrogations, the use of verbal and nonverbal petunjuk2 of interviewed subjects including Question2 effective exposure in a case, and so on. In short besides many involving sophisticated equipment such as forensic laboratories and information systems expertise is also significantly involved in the implementation pendekatan2 psychological investigation.
Third is kasus2 where forensic accounting applications are often applied. In this book some interesting case is the

    Fraud in Financial Reports
    Fraud by employees, vendors and other parties to the organization
    Tax Fraud
    "Theft" at the time of bankruptcy, divorce and Identity Theft
    Terrorism and Organized Crime Investigation (This is the most interesting, including cash flow issues and sumber2 funds for terrorist organizations!)
    Business Valuation
    Other things that include financial disputes
I think this book is pretty good, fairly complete and systematic enough to read for those who want to know forensic accounting. But unfortunately the book is of course wearing referensi2 Legal Resources and others (such as auditing standards) for the typical American reader in Indonesia may need a lot of adjustments, but for mere comparison of this book may be said to be more than enough.