Detecting Fraud in Organizations: Techniques, Tools, and Resources

Introduction

I HAVE DRAWN INSPIRATION from the many people and experiences that have shaped my career and my life, and especially from the classic children’s novel The Little Engine That Could. The recurrent themes in that book are persistence, determination, and positive mental attitude. I truly believe that anybody can be what he or she wants to be by following the little train’s creed of “I think I can!”

I challenge you to become sufficiently self-aware by reflecting on the key events and influences that define you as both a professional and a person. This quest should lead to a greater insight into yourself, your ethics, and the many people who have influenced your character and who you are. Knowing yourself well and believing in yourself will inevitably assist you in learning to detect, deter, and prevent fraud.

THE 800-POUND FRIENDLY GORILLA

The “800-pound gorilla” is a concept often used to describe a person or an organization so powerful that it can act without regard for the rights of others or established principles and rules.1 In this book, we are going to adapt this metaphor for a more positive concept. The 800-pound gorilla in this book is friendly and promotes the interests of the organization in a positive manner. He or she generates effective communication with all of the people in an organization in a friendly, proactive way.

The 800-pound friendly gorilla has ...