This practical reference provides the basics for instituting a corporate anti-fraud program that helps prepare corporate security professionals and other corporate managers for fighting corporate fraud from inside the company. Fighting Fraud provides an exceptional foundation for security professionals or business executives involved in developing and implementing a corporate anti-fraud program as part of a corporate assets protection program. The author's intent is to provide the reader with a practitioner's guide (a "how-to? book), augmented by some background information to put it all in…mehr
This practical reference provides the basics for instituting a corporate anti-fraud program that helps prepare corporate security professionals and other corporate managers for fighting corporate fraud from inside the company. Fighting Fraud provides an exceptional foundation for security professionals or business executives involved in developing and implementing a corporate anti-fraud program as part of a corporate assets protection program.
The author's intent is to provide the reader with a practitioner's guide (a "how-to? book), augmented by some background information to put it all in perspective. The approach used should enable the readers to immediately put in place a useful anti-fraud program under the leadership of the corporate security officer (CSO), or other corporate professional.
Dr. Kovacich has over 40 years of security, criminal and civil investigations, anti-fraud, information warfare, and information systems security experience in both government as a special agent and as a manager in international corporations. Dr. Kovacich currently resides on an island in Washington state where he continues to write, lecture and conduct research relative to information systems security, information warfare defensive and offensive operations, high-technology crime and techno-terrorism.
Inhaltsangabe
Preface
Acknowledgments
Introduction and Premise
Section I: An Introduction To The Wonderful World of Fraud
Chapter 1 The New-Old Global Business Environment
Introduction
Globalization of Business - Benefits to Nation-States
Expansions of the Global Marketplace and their Areas of Operations
Types of Corporations
Corporate Owners and Locations
Corporate Products
The High-Technology Factor
Nanotechnology1
High-Technology Related Frauds and Other Crimes
Advent of the Superhighways4
The Impact of Superhighways on Frauds and Other Crimes
A Short History of Crimes and Other Frauds Via the I-Way
Superhighway Frauds and Other Crimes to I-Way Robberies
I-Way Robbery - Its Prevalence
There Is No I-Way Patrol to Stop I-Way Robbers
Global Connectivity Via the I-Way = Global Exposure to
Attacks by Fraud-Threat Agents and Other Miscreants
Capabilities and Limitations of Law Enforcement
Challenges to Security Professionals and Others
Case Study 1
Case Study 2
Summary
Chapter 2 Corporate Assets, Frauds and Other Terms - What are They?
Introduction
Definition of General Fraud
Specific Fraud Definitions
Corporate Assets
Other Terms and Definitions
Case Study
Summary
Chapter 3 Fraud-Related Laws
Introduction
Some U.S. Federal Fraud-Related Laws
Relevant Consumer Protection Laws for Fraud in the United States
A Few Examples of U.S. Federal Enforcement of Fraud-Related Laws, Approach and Actions
Mail Fraud Statutes (condensed and paraphrased)
Money Laundering
Financial Institution Fraud (Bank Fraud)
Civil Litigation
U.S. Treasury Collection
Securities Violations
Role of Phone Companies
European Fraud-Related Laws
EU Fight Against Frauds
ASIA and Fighting Fraud
Case Study
"Blowing the Whistle" on Defrauders can be Dangerous
Summary
Chapter 4 Corporations Don't Commit Frauds, People Do
Introduction
Are Defrauders a Product of Their Environment, or is it in Their Genes?
Some Criminology Theories
Fraud-Threat Agents
Human Errors - Accidents
Man-Made or Malicious Fraud Threats
Potential Fraud-Threat Agents
Capabilities
Motivation
Access
Catalysts
Inhibitors
Amplifiers
Fraud-Related Factors for Attacking Systems
Relationship of Threat Elements
Case Study
Summary
Chapter 5 Fighting Fraud - Whose Job is it Anyway?
