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Principles of Fraud Examination, 4th Edition
book

Principles of Fraud Examination, 4th Edition

by Joseph T. Wells
October 2013
Beginner content levelBeginner
544 pages
20h 52m
English
Wiley
Content preview from Principles of Fraud Examination, 4th Edition

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EXHIBIT 10-1

CHAPTER 10

CORRUPTION

LEARNING OBJECTIVES

After studying this chapter, you should be able to

10-1 Define corruption
10-2 Identify the four categories of corruption
10-3 Define bribery
10-4 Compare and contrast bribery, extortion, and illegal gratuities
10-5 Identify the two categories of bribery schemes
10-6 Understand kickback schemes and how they are committed
10-7 Understand bid-rigging schemes and explain how they are categorized
10-8 Describe the types of abuses that are committed at each stage of the competitive bidding process
10-9 Be familiar with the controls and techniques that can be used to prevent and detect bribery
10-10 Define conflicts of interest
10-11 Differentiate conflicts of interest from bribery schemes and billing schemes
10-12 List and understand the two major categories of conflicts of interest
10-13 Understand the provisions of U.S. and U.K. anti-corruption legislation
10-14 Be familiar with proactive audit tests that can be used to detect corruption schemes

CASE STUDY: WHY IS THIS FURNITURE FALLING APART?1

A number of years ago, the Washington Post ran a series of articles detailing charges of waste, fraud, and abuse in the General Services Administration (GSA), the federal government's housekeeping agency. In particular, for more than a decade a furniture manufacturer in New Jersey had churned out $200 million ...

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Publisher Resources

ISBN: 9781118582886Purchase book