Book description
Delve into the mind of a fraudster to beat them at their own gameCorporate Fraud Handbook details the many forms of fraud to help you identify red flags and prevent fraud before it occurs. Written by the founder and chairman of the Association of Certified Fraud Examiners (ACFE), this book provides indispensable guidance for auditors, examiners, managers, and criminal investigators: from asset misappropriation, to corruption, to financial statement fraud, the most common schemes are dissected to show you where to look and what to look for. This new fifth edition includes the all-new statistics from the ACFE 2016 Report to the Nations on Occupational Fraud and Abuse, providing a current look at the impact of and trends in fraud. Real-world case studies submitted to the ACFE by actual fraud examiners show how different scenarios play out in practice, to help you build an effective anti-fraud program within your own organization. This systematic examination into the mind of a fraudster is backed by practical guidance for before, during, and after fraud has been committed; you'll learn how to stop various schemes in their tracks, where to find evidence, and how to quantify financial losses after the fact.
Fraud continues to be a serious problem for businesses and government agencies, and can manifest in myriad ways. This book walks you through detection, prevention, and aftermath to help you shore up your defenses and effectively manage fraud risk.
- Understand the most common fraud schemes and identify red flags
- Learn from illustrative case studies submitted by anti-fraud professionals
- Ensure compliance with Sarbanes-Oxley and other regulations
- Develop and implement effective anti-fraud measures at multiple levels
Fraud can be committed by anyone at any level—employees, managers, owners, and executives—and no organization is immune. Anti-fraud regulations are continually evolving, but the magnitude of fraud's impact has yet to be fully realized. Corporate Fraud Handbook provides exceptional coverage of schemes and effective defense to help you keep your organization secure.
Table of contents
- Cover
- Title Page
- Copyright
- Dedication
- Preface
- About the ACFE
- Chapter 1: Introduction
-
Part I: Asset Misappropriations
- Chapter 2: Introduction to Asset Misappropriations
- Chapter 3: Skimming
- Chapter 4: Cash Larceny
- Chapter 5: Check Tampering
- Chapter 6: Register Disbursement Schemes
- Chapter 7: Billing Schemes
-
Chapter 8: Payroll and Expense Reimbursement Schemes
- Overview
- Payroll Scheme Data from the ACFE 2015 Global Fraud Survey
- Payroll Schemes
- Detection of Payroll Schemes
- Prevention of Payroll Schemes
- Expense Reimbursement Data from the ACFE 2015 Global Fraud Survey
- Expense Reimbursement Schemes
- Detection of Expense Reimbursement Schemes
- Prevention of Expense Reimbursement Schemes
- Note
- Chapter 9: Inventory and Other Noncash Assets
- Part II: Corruption
- Part III: Financial Statement Fraud
- Appendix: Sample Code of Business Ethics and Conduct
- Bibliography
- Index
- End User License Agreement
Product information
- Title: Corporate Fraud Handbook, 5th Edition
- Author(s):
- Release date: May 2017
- Publisher(s): Wiley
- ISBN: 9781119351986
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