Real-world help for companies combating fraud from major management fraud to fraudulent financial reporting From the authors more than thirty years of corporate auditing experience, Corporate Fraud features scores of useful case studies that illustrate the principles of numerous types of fraud and how to avoid them in your business. A must-have for all auditors, controllers, CFOs, and business managers, Corporate Fraud offers broad coverage of: The most common and damaging types of fraud in todays business environment The many facets of fraud, including management fraud, corporate governance,…mehr
Real-world help for companies combating fraud from major management fraud to fraudulent financial reporting From the authors more than thirty years of corporate auditing experience, Corporate Fraud features scores of useful case studies that illustrate the principles of numerous types of fraud and how to avoid them in your business. A must-have for all auditors, controllers, CFOs, and business managers, Corporate Fraud offers broad coverage of: The most common and damaging types of fraud in todays business environment The many facets of fraud, including management fraud, corporate governance, and top-level forensics issues, as well as financial statement fraud and the interconnected nature of each Corruption: bribery, including contracting, subcontracting, and leasing; and outsourcing Misappropriation: vendor billings, skimming, and diverted receipts Fraud for the organization: money laundering, price fixing, and fraud in the international arena
JOHN D. O'GARA is former director of internal audit at a Fortune 500 company. He is a frequent speaker and has presented at the MIS Super Strategies conference, the Institute of Internal Auditors (IIA) International Conference, and the Association of Certified Fraud Examiners (ACFE) annual conference.
Inhaltsangabe
Chapter 1. Overview.
Varieties of Fraud/Perspective.
More Than Fraudulent Financial Statements.
Emphasis: Recognition and Detection--Case Studies.
Major Management Fraud Is Different.
Chapter 2. Perspective (ACFE Studies).
1996 and 2002 ACFE Reports to the Nation.
Breakdown of Estimated Total Occupational Fraud Loss by MajorCategory.
Classifications.
Chapter 3. Management Fraud against the Organization(General).
Characteristics.
Major Symptoms of Management Fraud.
Opportunities Afforded by the System for PerformanceAccountability.
Chapter 4. Red Flags of Management Fraud.
Six Major Fraud Profiles--Common Elements.
Red Flags of Management Fraud.
Contrast with Nonmanagement Fraud.
Bullet-Proof and Invisible Leads to Flaunting.
Chapter 5. Fraud against the Organization (Corruption).
Middlemen.
Real Estate/Related Parties.
Bribery--Contracting/Subcontracting/Leasing.
Outsourcing.
Mani pulation of Performance Bonuses/Co-opting Others.
Chapter 6. Fraud against the Organization (AssetMisappropriation).
