3D Fraud Risk Assessment Model: DInev's SMARTGuide - Paperback

by Dimiter Petrov Dinev (Author)

From The Experts "Dr. Dimiter Dinev is one of Europe's most progressive anti-fraud thinkers, whom I have known personally for more than a decade. He is founder and chairman of the Association for Counteraction to Economic Fraud and an accomplished researcher. The 3D Model of Fraud Risk Assessment (Dinev's SMARTGuide) is a revolutionary new approach to fighting fraud, which could be of untold benefit to organisations." Dr. Joseph T. Wells, CFE, CPA Founder and Chairman Association of Certified Fraud Examiners For the first time you will be introduced to the originally developed Fraud Risk Assessment Model created in 3 Dimensions: Functional, Methodological and Timing Dimensions! For the first time you will be introduced to the originally developed Fraud Risk Assessment Model created in 3 Dimensions: Functional, Methodological and Timing Dimensions! Dinev's SMARTGuide covers the chapters about what 3D Fraud Risk Assessment (3D FRAM) does best."The Functional Dimension" encompasses all functions of the systematic fraud risk assessment process. Reading the part "The 3D FRAM - Methodological Dimension" you will learn "How To Do" or to apply different methods and techniques for conducting all the functions necessary for the 3D FRAM. Time is money! As any other business engagement the 3D FRAM is limited in time and depends on the other two dimensions the 3D FRAM - Functional and Methodical Dimensions. Proper planning and organizing the conduct of the 3D FRAM is the prerequisite for a successful finalizing of the engagement. Finally, you will also find out how 3D FRAM could be used and applied as a part of the financial statement audit following the requirements of ISA 240 and SAS 99.

Author Biography

Dr. Dimitar Petrov Dinev, CFE, EFE, is The Founder of the Association for Conteraction to Economic Fraud and The Chairman of the Governing Board. He is a Certified Fraud Examiner designated by The Association of Certified Fraud Examiners (ACFE), USA - since 2004. He is also an Expert Fraud Examiner designated by The Association for Counteraction to Economic Fraud - since 2004. He is the Owner and the Managing Partner of "The Institute of Expert Fraud Examiners - IEPI" since 2009. Dr. Dimiter Dinev has provided Fraud Examination training for the internal and external auditors of the National Audit Office of Bulgaria, Ukraine in 2010 and for the Public Sector Auditors in Skopje, Macedonia in 2006. Dr. Dimiter Dinev, is the author of the recently developed models "Dinev's Compass for Fraud Detection", published in ACFE Fraud Magazine - 1/2009 and the book "3D Fraud Risk Assessment Model" (2012), the textbooks "Economic fraud - I and Part II (2006,2012)," "Management of Accounting and Auditing Activities", "Financial Management with Microcomputer", "Financial Accounting I and II" and "Modern Internal Control". Co-author of "Modern Finance of the Modern Firm", " Financial Statements Analysis" and the author of Chapter 61 of Joseph Wells' book "Fraud Casebook: Lessons from The Bad Side of Business" (Wiley, 2007).