Fraud examination & prevention:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Mason, OH
Thomson/South-Western
2004
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis Klappentext |
| Item Description: | Includes bibliographical references and index |
| Physical Description: | XI, 404 S. Ill. 24 cm |
| ISBN: | 053872689X |
Staff View
MARC
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Record in the Search Index
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| adam_text | Contents
PART ONE Introduction to Fraud
Chapter
Seriousness of the Fraud Problem,
What Is Fraud?,
Types of Fraud,
Criminal and Civil Prosecution of Fraud,
Fraud-Related Careers,
Chapter
Who Commits Fraud,
Why People Commit Fraud,
The First Element: Pressure,
The Second Element: Opportunity,
The Third Element: Rationalization,
Summary,
Chapter
Fraud Prevention,
Fraud Detection,
Fraud Investigation,
Legal Action,
Summary,
PART TWO Fraud Prevention
Chapter
Not Everyone Is Honest,
Preventing Management Fraud,
Preventing Fraud
A Comprehensive Approach to Fighting Fraud,
Organizations and Fraud
PART THREE Fraud Detection
Chapter
Symptoms of Fraud,
Accounting Anomalies,
Internal Control Weaknesses,
Analytical Anomalies,
Extravagant Lifestyles, 98
Unusual Behaviors,
Tips and Complaints,
Summary,
Chapter
Proactive Fraud Detection,
Inductive Method One: Commercial Data-Mining Software,
Inductive Method Two: Digital Analysis of Company Databases, 111
Deductive Fraud Detection,
Which Transaction-Based Approach Is Best?,
Analyzing Financial Statements Reports That Result from Transactions to
Detect Fraud,
Detecting or Identifying Fraud Perpetrators,
Summary,
PART FOUR Fraud Investigation
Chapter
Theft Investigation Methods,
Concealment Investigation Methods,
Summary,
Chapter
Federal Sources
State Sources
County and Local Records,
Private Sources
Financial Institution Records,
Publicly Available Databases,
On-line Sources
The Net Worth Method,
Summary,
Chapter
Honesty Testing,
Interviewing—An Overview,
Introductory Questions,
Informational Question,
Assessment Questions,
Closing Questions,
Admission-Seeking Questions,
Signed Statements,
The Fraud Report,
Summary,
Appendix 9.A: Sample Signed Statement,
PART FIVE Management Fraud
Chapter
The Growing Problem of Financial Statement Fraud,
A Framework for Detecting Financial Statement Fraud,
Summary,
Chapter
Revenue Fraud,
Inventory and Cost of Goods Sold Frauds,
Summary,
Chapter
Disclosure Frauds,
Liability and Expense Frauds,
Asset Fraud,
Inadequate Disclosure,
Summary,
PART SIX Other Types of Fraud
Chapter
Fraud Statistics,
Asset Misappropriations,
Corruption,
Summary,
Chapter
The Bankruptcy Code,
Participants in the Bankruptcy Process,
Participants in Divorce Cases,
Fraud Investigator s Relationship to Participants in Bankruptcy Proceedings,
The Planned Bankruptcy Fraud,
Fraudulent Concealment of Assets or Income in Bankruptcies or Divorces,
Fraudulent Transfers,
Civil Liability for False Accusations,
Summary,
Appendix
Appendix 14.B: Application for Retention of Investigator,
Chapter
Fraud Risks in E-Commerce,
Preventing Fraud in E-Commerce,
Detecting E-Business Fraud,
Summary,
PART SEVEN Resolution of Fraud
Chapter
The Court System,
The Civil Litigation Process,
The Criminal Litigation Process,
Being an Expert Witness,
r»
Index,
The list of corporate giants buckling in the wake of fraud is growing. Corporate scandals
are reaching epidemic proportions.
Look no further than the daily headlines to see that fraud is a real
threat to modem business. Every year, hundreds of thousands of fraud incidents occur
because of poor or inadequate accounting and financial control and security. The costs
are devastating.
And even more alarming: No entity
The need for fraud prevention
Written by one of the foremost experts in the area of forensic accounting, this crucial
book .teaches companies and professionals how to reduce fraud losses
effectively work to eliminate future frauds.
An invaluable resource to accountants, financial officers, managers, business owners,
attorneys, auditors and many others, Fraud Examination and Prevention offers in-depth
insight and comprehensive coverage of all areas of fraud, including warning signs,
technology tools, investigation techniques (for auditors, security personnel and managers),
financial statement screening, pro-active fraud risk and much more.
Fraud Examination and Prevention
•
•
•
•
•
Fraud can be very costly
businesses with the knowledge and tools to prevent fraud
too late. Before it strikes.
|
| adam_txt |
Contents
PART ONE Introduction to Fraud
Chapter
Seriousness of the Fraud Problem,
What Is Fraud?,
Types of Fraud,
Criminal and Civil Prosecution of Fraud,
Fraud-Related Careers,
Chapter
Who Commits Fraud,
Why People Commit Fraud,
The First Element: Pressure,
The Second Element: Opportunity,
The Third Element: Rationalization,
Summary,
Chapter
Fraud Prevention,
Fraud Detection,
Fraud Investigation,
Legal Action,
Summary,
PART TWO Fraud Prevention
Chapter
Not Everyone Is Honest,
Preventing Management Fraud,
Preventing Fraud
A Comprehensive Approach to Fighting Fraud,
Organizations and Fraud
PART THREE Fraud Detection
Chapter
Symptoms of Fraud,
Accounting Anomalies,
Internal Control Weaknesses,
Analytical Anomalies,
Extravagant Lifestyles, 98
Unusual Behaviors,
Tips and Complaints,
Summary,
Chapter
Proactive Fraud Detection,
Inductive Method One: Commercial Data-Mining Software,
Inductive Method Two: Digital Analysis of Company Databases, 111
Deductive Fraud Detection,
Which Transaction-Based Approach Is Best?,
Analyzing Financial Statements Reports That Result from Transactions to
Detect Fraud,
Detecting or Identifying Fraud Perpetrators,
Summary,
PART FOUR Fraud Investigation
Chapter
Theft Investigation Methods,
Concealment Investigation Methods,
Summary,
Chapter
Federal Sources
State Sources
County and Local Records,
Private Sources
Financial Institution Records,
Publicly Available Databases,
On-line Sources
The Net Worth Method,
Summary,
Chapter
Honesty Testing,
Interviewing—An Overview,
Introductory Questions,
Informational Question,
Assessment Questions,
Closing Questions,
Admission-Seeking Questions,
Signed Statements,
The Fraud Report,
Summary,
Appendix 9.A: Sample Signed Statement,
PART FIVE Management Fraud
Chapter
The Growing Problem of Financial Statement Fraud,
A Framework for Detecting Financial Statement Fraud,
Summary,
Chapter
Revenue Fraud,
Inventory and Cost of Goods Sold Frauds,
Summary,
Chapter
Disclosure Frauds,
Liability and Expense Frauds,
Asset Fraud,
Inadequate Disclosure,
Summary,
PART SIX Other Types of Fraud
Chapter
Fraud Statistics,
Asset Misappropriations,
Corruption,
Summary,
Chapter
The Bankruptcy Code,
Participants in the Bankruptcy Process,
Participants in Divorce Cases,
Fraud Investigator's Relationship to Participants in Bankruptcy Proceedings,
The Planned Bankruptcy Fraud,
Fraudulent Concealment of Assets or Income in Bankruptcies or Divorces,
Fraudulent Transfers,
Civil Liability for False Accusations,
Summary,
Appendix
Appendix 14.B: Application for Retention of Investigator,
Chapter
Fraud Risks in E-Commerce,
Preventing Fraud in E-Commerce,
Detecting E-Business Fraud,
Summary,
PART SEVEN Resolution of Fraud
Chapter
The Court System,
The Civil Litigation Process,
The Criminal Litigation Process,
Being an Expert Witness,
r»
Index,
The list of corporate giants buckling in the wake of fraud is growing. Corporate scandals
are reaching epidemic proportions.
Look no further than the daily headlines to see that fraud is a real
threat to modem business. Every year, hundreds of thousands of fraud incidents occur
because of poor or inadequate accounting and financial control and security. The costs
are devastating.
And even more alarming: No entity
The need for fraud prevention
Written by one of the foremost experts in the area of forensic accounting, this crucial
book .teaches companies and professionals how to reduce fraud losses
effectively work to eliminate future frauds.
An invaluable resource to accountants, financial officers, managers, business owners,
attorneys, auditors and many others, Fraud Examination and Prevention offers in-depth
insight and comprehensive coverage of all areas of fraud, including warning signs,
technology tools, investigation techniques (for auditors, security personnel and managers),
financial statement screening, pro-active fraud risk and much more.
Fraud Examination and Prevention
•
•
•
•
•
Fraud can be very costly
businesses with the knowledge and tools to prevent fraud
too late. Before it strikes. |
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| index_date | 2024-07-02T16:39:52Z |
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| spelling | Albrecht, W. Steve Verfasser aut Fraud examination & prevention W. Steven Albrecht, Chad Albrecht Fraud examination and prevention Mason, OH Thomson/South-Western 2004 XI, 404 S. Ill. 24 cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index aFraud aFraud xPrevention aForensic accounting aFraud investigation Unternehmen (DE-588)4061963-1 gnd rswk-swf Betrug (DE-588)4006249-1 gnd rswk-swf Unternehmen (DE-588)4061963-1 s Betrug (DE-588)4006249-1 s b DE-604 Albrecht, Chad O. Sonstige oth Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015462802&sequence=000005&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=015462802&sequence=000006&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | Albrecht, W. Steve Fraud examination & prevention aFraud aFraud xPrevention aForensic accounting aFraud investigation Unternehmen (DE-588)4061963-1 gnd Betrug (DE-588)4006249-1 gnd |
| subject_GND | (DE-588)4061963-1 (DE-588)4006249-1 |
| title | Fraud examination & prevention |
| title_alt | Fraud examination and prevention |
| title_auth | Fraud examination & prevention |
| title_exact_search | Fraud examination & prevention |
| title_exact_search_txtP | Fraud examination & prevention |
| title_full | Fraud examination & prevention W. Steven Albrecht, Chad Albrecht |
| title_fullStr | Fraud examination & prevention W. Steven Albrecht, Chad Albrecht |
| title_full_unstemmed | Fraud examination & prevention W. Steven Albrecht, Chad Albrecht |
| title_short | Fraud examination & prevention |
| title_sort | fraud examination prevention |
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