Book description
Essential guidance for companies to examine and improve their fraud programs
Corporate governance legislation has become increasingly concerned with the ongoing resilience of organizations and, particularly, with their ability to resist corporate fraud from the lowest levels to the upper echelons of executive management. It has become unacceptable for those responsible for corporate governance to claim, "I didn't know." Corporate Fraud and Internal Control focuses on the appropriateness of the design of the system of internal controls in fraud risk mitigation, as well as the mechanisms to ensure effective implementation and monitoring on an ongoing basis.
Applicable for a wide variety of environments, including governmental, financial, manufacturing and e-business sectors
Includes case studies from the United States, Europe, and Africa
Follows the standards laid down by the Association of Certified Fraud Examiners, the internationally recognized body governing this activity
Accompanying interrogation software demo (software demo is not included as part of this book's e-book file, but is available for download after purchase)
Written by a fraud prevention leader, Corporate Fraud and Internal Control addresses the concerns of both management and audit in ensuring a demonstrable level of activity to ensure sustainability of the organization and minimization of the impacts of fraud, upon early detection.
Table of contents
- Cover
- Title Page
- Copyright
- Preface
- Chapter 1: Nature of Fraud
- Chapter 2: Elements of the Crimes of Theft and Fraud
-
Chapter 3: Frauds Against the Individual
- ONLINE AUCTION FRAUD
- CONSUMER FRAUDS
- TELEPHONE FRAUDS
- CHARITY FRAUDS
- MISREPRESENTATION OF MATERIAL FACTS
- CONCEALMENT OF MATERIAL FACTS
- ADVANCE FEES (4-1-9) FRAUDS
- “MIDDLEMAN” FRAUDS
- BAIT AND SWITCH
- LARCENY
- EXTORTION
- COUNTERFEIT GOODS AND INTELLECTUAL PROPERTY
- AFFINITY FRAUDS
- PYRAMID SCHEMES
- PONZI SCHEMES
- CAREER OPPORTUNITIES
- CASH RECOVERY FRAUDS
-
Chapter 4: Frauds Against the Organization
- BANKRUPTCY FRAUD
- CHECK FRAUD
- OBTAINING FRAUDULENT LOANS
- UNSOLICITED ORDERS
- EMBEZZLEMENT
- BRIBERY
- CORRUPTION
- CONFLICTS OF INTEREST
- BREACH OF FIDUCIARY DUTY
- THEFT OF TRADE SECRETS
- FALSE CLAIMS
- FALSE CONVEYANCING
- TUNNELING
- CONSPIRACY
- LAPPING
- KITING
- FRAUDULENT AFFILIATIONS
- COUNTERFEIT MONEY
- BENEFIT FRAUDS
- INSURANCE FRAUD
- PAYMENT CARD FRAUDS
- PENSION FRAUDS
- TAX FRAUD
- INSIDER TRADING AND MARKET ABUSE
- CLICK FRAUD
- COUNTERFEIT GOODS AND INTELLECTUAL PROPERTY
- PROCUREMENT FRAUD
- NOTES
- Chapter 5: Fighting Corruption
- Chapter 6: Role of Ethics in Fighting Fraud
- Chapter 7: Controlling Fraud
- Chapter 8: Fraud Risk Management
- Chapter 9: Investigating Fraud
-
Chapter 10: Computer Fraud and Countermeasures
- MAINFRAME ARCHITECTURES
- MAINFRAME COMMUNICATIONS
- CONTROL OF SERVERS
- WAN COMMUNICATIONS
- WORKSTATION SECURITY
- MOBILE COMPUTING AND THE INTERNET
- CLOUD COMPUTING
- COMPUTER AND INFORMATION FRAUD
- MONITORING TOOLS
- PREVENTING E-COMMERCE FRAUD
- E-COMMERCE CONTROL OPPORTUNITIES
- E-PAYMENTS
- INTERNAL CONTROL BEST PRACTICES
- NEWER FRAUD SCHEMES
- PROTECTING DIGITAL ASSETS
- FOILING THE HACKERS
- INVESTIGATING COMPUTER FRAUD
- COMPUTER LAW
- NOTE
- Chapter 11: Legal Issues Surrounding Fraud
- Chapter 12: Industry-Related Fraud Opportunities
- Appendix A: Audit Committee Charter
- Appendix B: Corporate Fraud Policy
- Appendix C: Whistleblowing Policy
- Appendix D: Fraud Prevention Checklist
- Appendix E: Fraud Risk Questionnaire Sample
- Appendix F: Fraud Risk Analysis
- Appendix G: Fraud CAATs
- Glossary
- About the Author
- About the Web Site
- Index
Product information
- Title: Corporate Fraud and Internal Control + Software Demo: A Framework for Prevention
- Author(s):
- Release date: November 2012
- Publisher(s): Wiley
- ISBN: 9781118301562
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