This fraud and forensic accounting courseware provides a framework for detecting and preventing financial statement fraud. The authors draw upon years of experience in working with many Fortune 500 companies, the Federal Bureau of Investigation (FBI) and the United Nations to provide a detailed, easy-to-understand course that helps students know how to both prevent and detect financial statement fraud. Included in the text are numerous videos and adaptive learning resources to help students not only understand, but also apply the theories and information presented throughout the text. Author W. Steve Albrecht has served as president of the American Accounting Association and been named as one of the 100 most influential accounting professionals in the United States. Similarly, author Richard Riley has been named as the Association of Certified Fraud Examiners (ACFE) Educator of the Year and director of research for the Institute of Fraud Prevention (IFP).