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Fraud Examination, 7th Edition

W. Steve Albrecht, Chad O. Albrecht, Conan C. Albrecht, Mark F. Zimbelman

  • Copyright 2025
  • {{checkPublicationMessage('Published', '2024-03-05T00:00:00+0000')}}
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Fraud Examination 7th Edition by W. Steve Albrecht/Chad O. Albrecht/Conan C. Albrecht/Mark F. Zimbelman
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Overview

Equip your students with the skills necessary to identify, detect, investigate and prevent all types of fraud with Albrecht/Albrecht/Albrecht/Zimbelman's FRAUD EXAMINATION, 7th EDITION. This popular text closely examines the nature of fraud using memorable business examples and captivating cases of actual fraud, including recent developments in cyber fraud. Students explore how technology can be used to both commit and detect fraud. Students also examine today's legal options for victims of fraud. Significant discussion on forensic analysis expands students' understanding of the field, while new and timely examples, problems and exercises reinforce concepts with meaningful practical applications. In addition, proven learning features help students focus on the most important information in fraud today as they prepare to make a difference in contemporary business.

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Meet the Authors

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W. Steve Albrecht

W. Steve Albrecht is the Jay H. Price, Jr./Arthur Andersen Professor at The Jon M. Huntsman School of Business, Utah State University. He received a bachelor’s degree in accounting from BYU and MBA and doctoral degrees from the University of Wisconsin. He is a Certified Public Accountant (CPA), Certified Internal Auditor (CIA), and Certified Fraud Examiner (CFE). He previously taught at both Stanford and the University of Illinois. Dr. Albrecht has consulted with numerous corporations, served on 14 corporate boards of directors, and been an expert witness in 39 major fraud cases. He is a past president of the American Accounting Association.

Chad O. Albrecht

Chad Albrecht is a Full Professor and the MBA Director at the Jon M. Huntsman School of Business at Utah State University. Throughout his career. Dr. Albrecht has published more than fifty publications, including several books and many research articles. Dr. Albrecht’s research has been used by the AICPA and the Institute of Fraud Prevention (ACFE) in training, research and other educational initiatives. Dr. Albrecht’s research has been quoted more than 4,000 times and appeared in various news agencies. Dr. Albrecht has taught fraud prevention courses in the United States, South America, Europe and Southeast Asia. Prior to his doctoral studies, Dr. Albrecht worked as a licensed stockbroker for the Bank of Montreal.

Conan C. Albrecht

Dr. Conan C. Albrecht was a professor of information systems at Brigham Young University for over 20 years. Throughout his career, Dr. Albrecht has researched and taught fraud prevention and detection as well as enterprise development, middleware, programming and technology security. He has engaged in fraud prevention and detection consulting with many organizations, including both multinational and governmental organizations (including the World Bank and US Military). Dr. Albrecht researches computer-based fraud detection techniques and online group dynamics. He recently left higher education to pursue his lifelong goal of transforming higher education through technology and artificial intelligence.

Mark F. Zimbelman

Dr. Mark F. Zimbelman is the Mary and Ellis Professor at Brigham Young University (BYU). He teaches classes on auditing and fraud examination and focuses his research on fraud. His research has been published in numerous academic journals and he has worked with the American Institute of Certified Public Accountants and the Institute of Internal Auditors in writing various publications on fraud. Dr. Zimbelman received his CPA license and worked for more than six years as a financial statement auditor and later as an industry controller. After obtaining his doctorate, he worked with KPMG in their fraud and forensics practice. This opportunity provided hands-on experience investigating topics covered in this text.

What's New

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  • In this revision, all chapters have been streamlined and updated to include recent examples of fraud and highlight developments in the field since the last edition. This new edition also includes various advances in technology that further aid in the fraud prevention and detection process. The exciting and relevant features which have made this textbook the number one fraud textbook over the last decade continue to be included in this new edition.

Features

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  • PRACTICAL, PROVEN APPLICATIONS BRING FRAUD TO LIFE. Actual, current fraud cases, drawn from the authors' extensive first-hand experience, provide intriguing opportunities to apply concepts. Meaningful and practical end-of-chapter exercises offer helpful practice and review.
  • STRONG EMPHASIS ON FRAUD DETECTION, PREVENTION, AND INVESTIGATION PREPARES STUDENTS TO WORK IN BUSINESS TODAY. This edition delves into fraud investigation at a deeper level, examining the nature of fraud perpetrators and why these individuals commit fraud. Students learn to recognize the warning signs that fraud may occur. Plus, they study how to use technology most effectively to search proactively for fraud.
  • EXTENSIVE AUTHOR EXPERIENCE ENSURES AUTHENTIC APPROACH. This team of authors combines their extensive expertise in forensic accounting, fraud examination, and technology with the talents of innovative experts in fraud investigation technology to bring your students an accurate, contemporary overview of fraud. The authors present numerous intriguing cases and incorporate memorable, first-hand examples drawn from today's business to reinforce key principles.

Table of Contents

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Part I: INTRODUCTION TO FRAUD.
1. The Nature of Fraud.
2. Who Commits Fraud and Why.
3. Fighting Fraud: An Overview.
Part II: FRAUD PREVENTION.
4. Preventing Fraud.
Part III: FRAUD DETECTION.
5. Recognizing the Symptoms of Fraud.
6. Data-Driven Fraud Detection.
Part IV: FRAUD INVESTIGATION.
7. Investigating Theft Acts.
8. Investigating Concealment.
9. Conversion Investigation Methods.
10. Inquiry Methods and Fraud Reports.
Part V: MANAGEMENT FRAUD.
11. Financial Statement Fraud.
12. Revenue- and Inventory-Related Financial Statement Frauds.
13. Liability, Asset, and Inadequate Disclosure Frauds.
Part VI: OTHER TYPES OF FRAUD.
14. Fraud Against Organizations.
15. Consumer Fraud.
16. Bankruptcy, Divorce, and Tax Fraud.
17. Cyberfraud.
Part VII: RESOLUTION OF FRAUD.
18. Legal Follow-Up.
Appendix.
Bibliography.
Glossary.

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  • ISBN-10: 0357721772
  • ISBN-13: 9780357721773
  • RETAIL $84.95
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  • ISBN-10: 0357721853
  • ISBN-13: 9780357721858
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  • ISBN-10: 0357721756
  • ISBN-13: 9780357721759
  • RETAIL $219.95
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Cengage provides a range of supplements that are updated in coordination with the main title selection. For more information about these supplements, contact your Learning Consultant.

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ISBN: 9780357721773
MindTap for Albrecht/Albrecht/Albrecht/Zimbelman's FRAUD EXAMINATION, 7th EDITION, is the digital learning solution that powers students from memorization to mastery. It gives you complete control of your course -- to provide engaging content, to challenge every individual and to build their confidence. Empower students to accelerate their progress with MindTap. MindTap: Powered by You. MindTap gives you complete ownership of your content and learning experience. Customize the interactive syllabi, emphasize the most important topics and add your own material or notes in the eBook.