Corporate fraud: case studies in detection and prevention
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Hoboken [u.a.]
Wiley & sons
2004
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Klappentext |
| Beschreibung: | XIV, 202 S. graph. Darst. |
| ISBN: | 0471493503 |
Internformat
MARC
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents
CHAPTER
Varieties of Fraud/Perspective
More Than Fraudulent Financial Statements
Emphasis: Recognition and Detection
Case Studies
Major Management Fraud Is
chapter
1996
Breakdown of Estimated Total Occupational
Fraud Loss by Major Category
Classifications
11
15
17
chapter
Organization (General)
Characteristics
Major Symptoms of Management Fraud
Opportunities Afforded by the System
for Performance Accountability
21
21
22
24
chapter
Six Major Fraud Profiles
Red Flags of Management Fraud
Contrast
Bullet-Proof and Invisible Leads to Flaunting
chapter
Middlemen
Real Estate/Related Parties
Bribery
Outsourcing
Manipulation of Performance Bonuses/
Co-opting Others
chapter
(Asset Misappropriation)
71
Various General Accounting-Cycle Fraud
Symptoms
Vendor Billings
(Shell Company)
Other Disbursement Fraud
Inventory
Skimming/Cash Receipt Misappropriation Fraud
chapter
Financial Reporting
Money Laundering/Illegal Practices
International Arena
Price-Fixing/Bid Rigging
Commercial Bribery
95
95
104
111
118
122
chapters Methodology: Detection/Investigation
Differences
Accounting-Cycle-Type Fraud Detection/
Investigation
Recognition/Detection
Detection/Investigation
Investigation
134
137
chapter
Middlemen/Related Parties
Top-Down Forensic Monitoring
Telltale Debits of Misappropriation
Bank Accounts/Addresses
143
144
145
146
148
CHAPTER
Low Frequency of Detection/Prosecution
versus
Managerial as Well as Accounting Perspective
History: Good Old Days
Risk/Reward Dynamic
Thoughts on Recent Accounting Scandals
appendix a Practice Advisory
Identification of Fraud
165
appendix
Responsibility for Fraud Detection
171
appendix
Non-Financial-Statement Fraud
as a Percentage of Total Occupational
Fraud Loss
173
appendix
Fraud Loss Attributable to
Management Fraud
175
appendix e KPMG
appendix f
Categories
Glossary of Terms
Notes
Index
There is no singular type of corporate
fraud. Written to uncover the many dif¬
ferent dimensions of fraud and their
interrelationships, Corporate Fraud
analyzes management fraud for a com¬
pany (fraudulent financial reporting)
and fraud against a company (corrup¬
tion and misappropriation) to help you
detect fraud before your company suf¬
fers devastating losses.
Until now, management non-financial-
statement fraud has not received
enough recognition in professional lit¬
erature, even though it represents the
largest single category of loss from
occupational fraud. Since major man¬
agement fraud involves leveraging
positional power, effective recognition
requires monitoring from both a man¬
agement and accounting perspective.
Supported by cases derived from real-
world incidents, the processes behind
numerous types of fraud are broken
down
roles of middlemen, telltale debits, and
bank accounts
easily identify symptoms of specific
types of fraud. Brimming with illustra¬
tive case studies based on the
author s more than thirty years of cor¬
porate auditing experience, Corporate
Fraud presents helpful information on
such topics as:
® The red flags of management fraud
® Who commits fraud
»
tracting, subcontracting, and leasing;
and outsourcing
® Misappropriation: vendor billings,
skimming, and diverted receipts
«
laundering, price fixing, and fraud
in the international arena
Corporate Fraud is an essential volume
for auditors, controllers, CFOs, and
business managers who need real-
world help keeping their companies
free from fraud.
|
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| id | DE-604.BV019372752 |
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| indexdate | 2024-07-09T19:58:46Z |
| institution | BVB |
| isbn | 0471493503 |
| language | English |
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| spelling | O'Gara, John D. Verfasser aut Corporate fraud case studies in detection and prevention John D. O'Gara Hoboken [u.a.] Wiley & sons 2004 XIV, 202 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Corporations Corrupt practices Forensic accounting Fraud investigation Fraud Case studies Fraud Prevention Unternehmen (DE-588)4061963-1 gnd rswk-swf Betrug (DE-588)4006249-1 gnd rswk-swf (DE-588)4522595-3 Fallstudiensammlung gnd-content Unternehmen (DE-588)4061963-1 s Betrug (DE-588)4006249-1 s DE-604 Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=012836116&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=012836116&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | O'Gara, John D. Corporate fraud case studies in detection and prevention Corporations Corrupt practices Forensic accounting Fraud investigation Fraud Case studies Fraud Prevention Unternehmen (DE-588)4061963-1 gnd Betrug (DE-588)4006249-1 gnd |
| subject_GND | (DE-588)4061963-1 (DE-588)4006249-1 (DE-588)4522595-3 |
| title | Corporate fraud case studies in detection and prevention |
| title_auth | Corporate fraud case studies in detection and prevention |
| title_exact_search | Corporate fraud case studies in detection and prevention |
| title_full | Corporate fraud case studies in detection and prevention John D. O'Gara |
| title_fullStr | Corporate fraud case studies in detection and prevention John D. O'Gara |
| title_full_unstemmed | Corporate fraud case studies in detection and prevention John D. O'Gara |
| title_short | Corporate fraud |
| title_sort | corporate fraud case studies in detection and prevention |
| title_sub | case studies in detection and prevention |
| topic | Corporations Corrupt practices Forensic accounting Fraud investigation Fraud Case studies Fraud Prevention Unternehmen (DE-588)4061963-1 gnd Betrug (DE-588)4006249-1 gnd |
| topic_facet | Corporations Corrupt practices Forensic accounting Fraud investigation Fraud Case studies Fraud Prevention Unternehmen Betrug Fallstudiensammlung |
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