CONTENTS

CHAPTER 1 INTRODUCTION

Fraud Examination Methodology

Predication

Fraud Theory Approach

Tools Used in Fraud Examinations

Defining Occupational Fraud and Abuse

Defining Fraud

Defining Abuse

Research in Occupational Fraud and Abuse

Edwin H. Sutherland

Donald R. Cressey

Dr. W. Steve Albrecht

Richard C. Hollinger

The 2012 Report to the Nations on Occupational Fraud and Abuse

Summary

Essential Terms

Review Questions

Discussion Issues

Endnotes

CHAPTER 2 SKIMMING

Case Study: Shy Doc Gave Good Face

Overview

Skimming Data from the ACFE 2011 Global Fraud Survey

Skimming Schemes

Sales Skimming

Receivables Skimming

Case Study: Beverage Man Takes the Plunge

Proactive Computer Audit Tests Detecting Skimming

Summary

Essential Terms

Review Questions

Discussion Issues

Endnotes

CHAPTER 3 CASH LARCENY

Case Study: Bank Teller Gets Nabbed for Theft

Overview

Cash Larceny Data from the ACFE 2011 Global Fraud Survey

Cash Larceny Schemes

Larceny at the Point of Sale

Larceny of Receivables

Cash Larceny from the Deposit

Case Study: The Ol' Fake Surprise Audit Gets 'Em Every Time

Proactive Computer Audit Tests for Detecting Cash Larceny

Summary

Essential Terms

Review Questions

Discussion Issues

Endnotes

CHAPTER 4 BILLING SCHEMES

Case Study: Medical School Treats Fraud and Abuse

Overview

Billing Scheme Data from the ACFE 2011 Global Fraud Survey

Billing Schemes

Shell Company Schemes

Billing Schemes Involving Nonaccomplice Vendors

Pay-and-Return Schemes

Overbilling with a Nonaccomplice Vendor's Invoices ...

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