Offers a broad conceptual overview of forensic accounting, the essential internal controls required to deter/detect frauds or abuse, and a comprehensive overview of corporate governance laws. Topics include the roles, responsibilities, and requirements of a forensic accountant; basic legal and fraud examination theory; ethics in business; identifying the major types of cash, payroll, and other financial fraud schemes; detailed examination of the proper required internal audit controls (transaction authorization, segregation of duties, supervision, adequate documentation and records, physical safeguards, independent verification); and the differences between audits and fraud examinations. Discusses actual fraud cases to highlight the importance of auditing and forensic accounting and its impact on businesses and our society.