Audit accounting

After reading Chapter 2 of your Forensic Accounting and Fraud Examination textbook, complete the following problems, which will help you apply your knowledge of the audit environment:

· Question 49 on page 44.

· Question 57 on page 45.

· Question 59 on page 45.

· Question 61 on page 45.

49. Compare and contrast the role of the forensic accountant in the investigation of a civil matter as compared to a criminal matter. Are there any similarities in the nature of the investigations? Are the goals of the investigations the same? Is there any specific training a forensic accountant would need to conduct the different investigations?

57.Discuss different crimes that have arisen because of the use of computers. Is the common theme of these crimes the use of a computer or the underlying act that is involved? Would any of these crimes still exist if accomplished without the use of a computer?

59. Research the fraud triangle. Specifically look for its application to accountants (the AICPA Web site is www.aicpa.org). Discuss specific steps the forensic accountant could take in each area of the triangle to combat fraud.

61. You are studying for your criminal law final. To help you prepare for your exam, you created flashcards identifying different steps in the criminal process. Arrange the cards so they are in the order in which they occur in the criminal process. Attach a brief explanation of each step. The cards in alphabetical order are:

· Appeal

· Arraignment

· Arrest

· Closing argument

· Discovery

· Opening argument

· Plea bargain

· Pretrial motion

· Search warrant