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Essential guidance for companies to examine and improve their fraud programs Corporate governance legislation has become increasingly concerned with the ongoing resilience of organizations and, particularly, with their ability to resist corporate fraud from the lowest levels to the upper echelons of executive management. It has become unacceptable for those responsible for corporate governance to claim, "I didn't know." Corporate Fraud and Internal Control focuses on the appropriateness of the design of the system of internal controls in fraud risk mitigation, as well as the mechanisms to…mehr
Essential guidance for companies to examine and improve their fraud programs
Corporate governance legislation has become increasingly concerned with the ongoing resilience of organizations and, particularly, with their ability to resist corporate fraud from the lowest levels to the upper echelons of executive management. It has become unacceptable for those responsible for corporate governance to claim, "I didn't know." Corporate Fraud and Internal Control focuses on the appropriateness of the design of the system of internal controls in fraud risk mitigation, as well as the mechanisms to ensure effective implementation and monitoring on an ongoing basis.
Applicable for a wide variety of environments, including governmental, financial, manufacturing and e-business sectors
Includes case studies from the United States, Europe, and Africa
Follows the standards laid down by the Association of Certified Fraud Examiners, the internationally recognized body governing this activity
Accompanying interrogation software demo (software demo is not included as part of this book's e-book file, but is available for download after purchase)
Written by a fraud prevention leader, Corporate Fraud and Internal Control addresses the concerns of both management and audit in ensuring a demonstrable level of activity to ensure sustainability of the organization and minimization of the impacts of fraud, upon early detection.
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Autorenporträt
RICHARD E. CASCARINO, CRMA, CFE, CIA, CISM, MBA, is a principal of Richard Cascarino & Associates. He has over thirty years' experience in audit training and consultancy and is a regular speaker at Institute of Internal Auditors (IIA) and Information Systems Audit and Control Association (ISACA) events throughout the United States, Africa, Europe, and the Middle East on fraud prevention, risk management, corporate governance, IT security, and internal auditing. He is a past president of the Institute of Internal Auditors (South Africa) and was the founding Regional Director of the Southern African Region of the Institute of Internal Auditors Inc. Cascarino is also a member of the Board of Regents for Higher Education at the Association of Certified Fraud Examiners.
Inhaltsangabe
Preface xi Chapter 1: Nature of Fraud 1 Fraud and Irregularities: Definitions and Concepts 2 Cost of Fraud 10 Notes 15 Chapter 2: Elements of the Crimes of Theft and Fraud 17 Document Fraud 20 Corroborating Documents 22 Procurement Fraud 22 Bribery and Corruption 26 Industrial Espionage 28 Check Fraud and Money Laundering 30 Notes 32 Chapter 3: Frauds Against the Individual 33 Online Auction Fraud 34 Consumer Frauds 35 Telephone Frauds 37 Charity Frauds 38 Misrepresentation of Material Facts 39 Concealment of Material Facts 40 Advance fees (4-1-9) Frauds 41 "Middleman" Frauds 42 Bait and Switch 43 Larceny 44 Extortion 45 Counterfeit Goods and Intellectual Property 45 Affinity Frauds 46 Pyramid Schemes 47 Ponzi Schemes 48 Career Opportunities 49 Cash Recovery Frauds 51 Chapter 4: Frauds Against the Organization 53 Bankruptcy Fraud 54 Check Fraud 54 Obtaining Fraudulent Loans 54 Unsolicited Orders 57 Embezzlement 58 Bribery 60 Corruption 60 Conflicts of Interest 61 Breach of Fiduciary Duty 62 Theft of Trade Secrets 63 False Claims 65 False Conveyancing 69 Tunneling 70 Conspiracy 72 Lapping 72 Kiting 73 Fraudulent Affiliations 74 Counterfeit Money 74 Benefit Frauds 75 Insurance Fraud 76 Payment Card Frauds 80 Pension Frauds 81 Tax Fraud 83 Insider Trading and Market Abuse 84 Click Fraud 84 Counterfeit Goods and Intellectual Property 86 Procurement Fraud 87 Notes 88 Chapter 5: Fighting Corruption 91 Bribery in Contracts 93 Red Flags at Enron and WorldCom 104 Nepotism and Favoritism 104 Abuse of Authority 108 Developing an Overall Anticorruption Culture 109 Notes 110 Chapter 6: Role of Ethics in Fighting Fraud 113 How Moral Decisions Are Made 114 Nature and Role of Ethics 115 Managing Ethical Risk 121 Reporting of Fraud 124 Notes 128 Chapter 7: Controlling Fraud 129 Corporate Governance and Fraud Prevention 130 Audit Committee's Role in Fighting Fraud 136 Internal Control and the Prevention of Fraud 143 Fighting Shrinkage 156 Internal Audit Role 157 Notes 166 Chapter 8: Fraud Risk Management 169 Establishing the Corporate Fraud Risk Profile 170 Cascarino Cube 175 Roles of the Internal, External, and Forensic Auditor 178 Whistleblowing in Detecting Fraud 183 Note 186 Chapter 9: Investigating Fraud 187 Red Flags and Indicators of Fraud 188 Corporate Fraud Indicators 193 Conducting an Investigation 203 Tools and Techniques 207 Use of the Polygraph 217 Documenting the Investigative Process 219 Evidence Analysis 219 Investigative Errors 219 After the Event 221 Establishing an Investigations Function 221 Tracing and Recovering Assets 222 Notes 226 Chapter 10: Computer Fraud and Countermeasures 227 Mainframe Architectures 230 Mainframe Communications 233 Control of Servers 234 WAN Communications 236 Workstation Security 236 Mobile Computing and the Internet 238 Cloud Computing 241 Computer and Information Fraud 243 Monitoring Tools 247 Preventing E-Commerce Fraud 249 E-commerce Control Opportunities 254 E-payments 255 Internal Control Best Practices 255 Newer Fraud Schemes 256 Protecting Digital Assets 257 Foiling the Hackers 259 Investigating Computer Fraud 260 Computer Law 271 Note 273 Chapter 11: Legal Issues Surrounding Fraud 275 Impact of a Constitution 277 Fraud and the Laws of Evidence 277 Asset Recovery 279 Labor Legislation and Fraud 282 Note 284 Chapter 12: Industry-Related Fraud Opportunities 285 Banking Fraud 286 Money Laundering 304 Health Care Fraud 307 Insurance Fraud 313 Tax Fraud 319 Social Security Fraud 325 Fraud after Death 327 Construction Fraud 328 Notes 332 Appendix A: Audit Committee Charter 335 Appendix B: Corporate Fraud Policy 339 Appendix C: Whistleblowing Policy 343 Appendix D: Fraud Prevention Checklist 347 Appendix E: Fraud Risk Questionnaire Sample 351 Appendix F: Fraud Risk Analysis 357 Appendix G: Fraud CAATs 361 Glossary 371 About the Author 377 About the Web Site 379 Index 381
