Corporate fraud handbook: prevention and detection
"Now in a second edition, Corporate Fraud Handbook provides an insider's look into the most prevalent fraud schemes used by employers, owners, managers, and executives. Each scheme is illustrated with real-life case studies submitted to the Association of Certified Fraud Examiners (ACFE) b...
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Hoboken, NJ
Wiley
2007
|
| Edition: | 2. ed. |
| Subjects: | |
| Online Access: | Contributor biographical information Publisher description Table of contents only Inhaltsverzeichnis |
| Summary: | "Now in a second edition, Corporate Fraud Handbook provides an insider's look into the most prevalent fraud schemes used by employers, owners, managers, and executives. Each scheme is illustrated with real-life case studies submitted to the Association of Certified Fraud Examiners (ACFE) by certified fraud examiners who aided in the case resolutions."--BOOK JACKET. |
| Item Description: | Includes bibliographical references (p. 429-436) and index |
| Physical Description: | XIII, 442 S. graph. Darst. 26 cm |
| ISBN: | 9780470095911 0470095911 |
Staff View
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Record in the Search Index
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|---|---|
| adam_text | Contents
Preface ix
About the ACFE xii
1. INTRODUCTION 1
Defining Occupational Fraud and Abuse 1
Research in Occupational Fraud and Abuse 5
The 2006 Report to the Nation on Occupational Fraud and Abuse 24
PART I ASSET MISAPPROPRIATIONS
2. INTRODUCTION TO ASSET MISAPPROPRIATIONS 51
Overview 51
Definition of Assets 51
How Asset Misappropriations Affect Books of Account 52
3. SKIMMING 63
U=-= Case Study: Shy Doc Gave Good Face 63
Overview 67
Skimming Data from ACFE 2006 National Fraud Surxey 67
Unrecorded Sales 73
Understated Sales and Receivables 77
Theft of Checks through the Mail 78
U—= Case Study: Beverage Man Takes the Plunge SO
Short-term Skimming 83
Converting Stolen Checks 84
Hi
Contents
Concealing the Fraud 87
Detection 92
Prevention 93
4. CASH LARCENY 97
Q-= Case Study: Bank Teller Gets Nabbed for Theft 97
Overview 100
Cash Larceny Data from ACFE 2006 National Fraud Survey 100
Incoming Cash 105
Cash Larceny from the Deposit 110
jj—= Case Study: The OV Fake Surprise Audit Gets em Every Time 113
Miscellaneous Larceny Schemes 115
Detection 115
Prevention 117
5. CHECK TAMPERING 119
t -= Case Study: A Wolf in Sheep s Clothing 119
Overview 122
Check Tampering Data from ACFE 2006 National Fraud Survey 122
Forged Maker Schemes 127
Intercepted Checks 133
Forged Endorsement Schemes 133
Altered Payee Schemes 136
Concealed Check Schemes 140
Authorized Maker Schemes 141
Concealment 144
U—= Case Study: What Are Friends For? 146
Detection 152
Prevention 153
6. REGISTER DISBURSEMENT SCHEMES 157
|3=-= Case Study: Demotion Sets Fraud in Motion 157
Overview 160
Register Disbursement Data from ACFE 2006 National Fraud Survey 160
False Refunds 165
iv
Contents
JJ—= Case Study: A Silent Crime 167
False Voids 170
Concealing Register Disbursements 172
Detection 173
Prevention 174
7. BILLING SCHEMES 177
{$=-=¦ Case Study: Medical School Treats Fraud and Abuse 177
Overview 181
Billing Scheme Data from ACFE 2006 National Fraud Survey 181
Cash-Generating Schemes 186
Invoicing via Shell Companies 186
Invoicing via Nonaccomplice Vendors 191
Personal Purchases with Company Funds 192
0=-= Case Study: For This Magazine, Internal Fraud Proved Hard to Digest 192
Detection 202
Prevention 203
8. PAYROLL AND EXPENSE REIMBURSEMENT SCHEMES 205
Q— Case Study: Say Cheese! 205
Overview 208
Payroll Scheme Data from ACFE 2006 National Fraud Survey 208
Payroll Schemes 213
0=-= Case Study: Frequent Flier s Fraud Crashes 224
Expense Reimbursement Data from ACFE 2006 National Fraud Survev 226
Expense Reimbursement Schemes 231
Detection of Payroll Schemes 237
Detection of Expense Reimbursement Schemes 238
Prevention of Payroll Schemes 239
Prevention of Expense Reimbursement Schemes 242
9. INVENTORY AND OTHER ASSETS 243
B=-= Case Study: Chipping Awav at High-Tech Theft 243
Overview: Noncash Misappropriation Data from ACFE 2006 National Fraud Sune}- 246
Misuse of Inventory and Other Assets 251
Theft of Inventory and Other Assets 253
v
Contents
U—= Case Study: Hard Drives and Bad Luck 260
Concealment 264
Detection 267
Prevention 270
PART II CORRUPTION
10. BRIBERY 275
]}—= Case Study: Why Is This Furniture Falling Apart? 275
Overview 278
Corruption Data from ACFE 2006 National Fraud Survey 282
Bribery Schemes 287
Q—= Case Study: Keep Your Eye on the Salesman 297
Something of Value 300
Economic Extortion 301
Illegal Gratuities 301
Detection 301
Prevention 304
11. CONFLICTS OF INTEREST 307
0—= Case Study: Working Double Duty 307
Overview 311
Purchases Schemes 312
Sales Schemes 314
Other Schemes 315
Q=-= Case Study: A Parasite Farm 316
Detection 318
Prevention 319
PART III FRAUDULENT STATEMENTS
12. FRAUDULENT STATEMENTS 323
Introduction 323
Fraud in Financial Statements 327
vi
Contents
Major Generally Accepted Accounting Principles 330
Responsibility for Financial Statements 334
Users of Financial Statements 335
Types of Financial Statements 335
The Sarbanes-Oxley Act 336
Financial Statement Fraud Data from ACFE 2006 National Fraud Survey 347
13. FRAUDULENT FINANCIAL STATEMENT SCHEMES 355
!}—•= Case Study: That Way Lies Madness 355
Methods of Financial Statement Fraud 361
Fictitious Revenues 361
Timing Differences 364
0—= Case Study: The Importance of Timing 369
Concealed Liabilities and Expenses 370
Improper Disclosures 373
Improper Asset Valuation 375
Detection of Fraudulent Financial Statement Schemes 380
Prevention of Financial Statement Fraud 396
{J—= Case Study: All on the Surface 397
14. OCCUPATIONAL FRAUD AND ABUSE: THE BIG PICTURE 403
Defining Abusive Conduct 403
Measuring the Level of Occupational Fraud and Abuse 404
Understanding Fraud Deterrence 407
The Corporate Sentencing Guidelines 411
The Ethical Connection 413
Concluding Thoughts 414
Appendix: Code of Business Ethics and Conduct 417
Bibliography 429
Index 437
vii
|
| adam_txt |
Contents
Preface ix
About the ACFE xii
1. INTRODUCTION 1
Defining Occupational Fraud and Abuse 1
Research in Occupational Fraud and Abuse 5
The 2006 Report to the Nation on Occupational Fraud and Abuse 24
PART I ASSET MISAPPROPRIATIONS
2. INTRODUCTION TO ASSET MISAPPROPRIATIONS 51
Overview 51
Definition of Assets 51
How Asset Misappropriations Affect Books of Account 52
3. SKIMMING 63
U=-= Case Study: Shy Doc Gave Good Face 63
Overview 67
Skimming Data from ACFE 2006 National Fraud Surxey 67
Unrecorded Sales 73
Understated Sales and Receivables 77
Theft of Checks through the Mail 78
U—= Case Study: Beverage Man Takes the Plunge SO
Short-term Skimming 83
Converting Stolen Checks 84
Hi
Contents
Concealing the Fraud 87
Detection 92
Prevention 93
4. CASH LARCENY 97
Q-= Case Study: Bank Teller Gets Nabbed for Theft 97
Overview 100
Cash Larceny Data from ACFE 2006 National Fraud Survey 100
Incoming Cash 105
Cash Larceny from the Deposit 110
jj—= Case Study: The OV Fake Surprise Audit Gets 'em Every Time 113
Miscellaneous Larceny Schemes 115
Detection 115
Prevention 117
5. CHECK TAMPERING 119
t -= Case Study: A Wolf in Sheep's Clothing 119
Overview 122
Check Tampering Data from ACFE 2006 National Fraud Survey 122
Forged Maker Schemes 127
Intercepted Checks 133
Forged Endorsement Schemes 133
Altered Payee Schemes 136
Concealed Check Schemes 140
Authorized Maker Schemes 141
Concealment 144
U—= Case Study: What Are Friends For? 146
Detection 152
Prevention 153
6. REGISTER DISBURSEMENT SCHEMES 157
|3=-= Case Study: Demotion Sets Fraud in Motion 157
Overview 160
Register Disbursement Data from ACFE 2006 National Fraud Survey 160
False Refunds 165
iv
Contents
JJ—= Case Study: A Silent Crime 167
False Voids 170
Concealing Register Disbursements 172
Detection 173
Prevention 174
7. BILLING SCHEMES 177
{$=-=¦ Case Study: Medical School Treats Fraud and Abuse 177
Overview 181
Billing Scheme Data from ACFE 2006 National Fraud Survey 181
Cash-Generating Schemes 186
Invoicing via Shell Companies 186
Invoicing via Nonaccomplice Vendors 191
Personal Purchases with Company Funds 192
0=-= Case Study: For This Magazine, Internal Fraud Proved Hard to Digest 192
Detection 202
Prevention 203
8. PAYROLL AND EXPENSE REIMBURSEMENT SCHEMES 205
Q— Case Study: Say Cheese! 205
Overview 208
Payroll Scheme Data from ACFE 2006 National Fraud Survey 208
Payroll Schemes 213
0=-= Case Study: Frequent Flier s Fraud Crashes 224
Expense Reimbursement Data from ACFE 2006 National Fraud Survev 226
Expense Reimbursement Schemes 231
Detection of Payroll Schemes 237
Detection of Expense Reimbursement Schemes 238
Prevention of Payroll Schemes 239
Prevention of Expense Reimbursement Schemes 242
9. INVENTORY AND OTHER ASSETS 243
B=-= Case Study: Chipping Awav at High-Tech Theft 243
Overview: Noncash Misappropriation Data from ACFE 2006 National Fraud Sune}- 246
Misuse of Inventory and Other Assets 251
Theft of Inventory and Other Assets 253
v
Contents
U—= Case Study: Hard Drives and Bad Luck 260
Concealment 264
Detection 267
Prevention 270
PART II CORRUPTION
10. BRIBERY 275
]}—= Case Study: Why Is This Furniture Falling Apart? 275
Overview 278
Corruption Data from ACFE 2006 National Fraud Survey 282
Bribery Schemes 287
Q—= Case Study: Keep Your Eye on the Salesman 297
Something of Value 300
Economic Extortion 301
Illegal Gratuities 301
Detection 301
Prevention 304
11. CONFLICTS OF INTEREST 307
0—= Case Study: Working Double Duty 307
Overview 311
Purchases Schemes 312
Sales Schemes 314
Other Schemes 315
Q=-= Case Study: A Parasite Farm 316
Detection 318
Prevention 319
PART III FRAUDULENT STATEMENTS
12. FRAUDULENT STATEMENTS 323
Introduction 323
Fraud in Financial Statements 327
vi
Contents
Major Generally Accepted Accounting Principles 330
Responsibility for Financial Statements 334
Users of Financial Statements 335
Types of Financial Statements 335
The Sarbanes-Oxley Act 336
Financial Statement Fraud Data from ACFE 2006 National Fraud Survey 347
13. FRAUDULENT FINANCIAL STATEMENT SCHEMES 355
!}—•= Case Study: That Way Lies Madness 355
Methods of Financial Statement Fraud 361
Fictitious Revenues 361
Timing Differences 364
0—= Case Study: The Importance of Timing 369
Concealed Liabilities and Expenses 370
Improper Disclosures 373
Improper Asset Valuation 375
Detection of Fraudulent Financial Statement Schemes 380
Prevention of Financial Statement Fraud 396
{J—= Case Study: All on the Surface 397
14. OCCUPATIONAL FRAUD AND ABUSE: THE BIG PICTURE 403
Defining Abusive Conduct 403
Measuring the Level of Occupational Fraud and Abuse 404
Understanding Fraud Deterrence 407
The Corporate Sentencing Guidelines 411
The Ethical Connection 413
Concluding Thoughts 414
Appendix: Code of Business Ethics and Conduct 417
Bibliography 429
Index 437
vii |
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| discipline | Wirtschaftswissenschaften |
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| edition | 2. ed. |
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| id | DE-604.BV035110034 |
| illustrated | Illustrated |
| index_date | 2024-07-02T22:17:09Z |
| indexdate | 2024-07-09T21:22:32Z |
| institution | BVB |
| isbn | 9780470095911 0470095911 |
| language | English |
| lccn | 2006052824 |
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| owner_facet | DE-703 DE-1051 |
| physical | XIII, 442 S. graph. Darst. 26 cm |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | Wiley |
| record_format | marc |
| spelling | Wells, Joseph T. Verfasser (DE-588)13240687X aut Corporate fraud handbook prevention and detection Joseph T. Wells 2. ed. Hoboken, NJ Wiley 2007 XIII, 442 S. graph. Darst. 26 cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references (p. 429-436) and index "Now in a second edition, Corporate Fraud Handbook provides an insider's look into the most prevalent fraud schemes used by employers, owners, managers, and executives. Each scheme is illustrated with real-life case studies submitted to the Association of Certified Fraud Examiners (ACFE) by certified fraud examiners who aided in the case resolutions."--BOOK JACKET. Fraud Corporations Corrupt practices Fraud investigation Fraud Prevention Betrug (DE-588)4006249-1 gnd rswk-swf Wirtschaftskriminalität (DE-588)4066464-8 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Bilanzdelikt (DE-588)4145377-3 gnd rswk-swf Unternehmen (DE-588)4061963-1 s Rechnungslegung (DE-588)4128343-0 s Bilanzdelikt (DE-588)4145377-3 s Wirtschaftskriminalität (DE-588)4066464-8 s Betrug (DE-588)4006249-1 s 1\p DE-604 http://www.loc.gov/catdir/enhancements/fy0827/2006052824-b.html Contributor biographical information http://www.loc.gov/catdir/enhancements/fy0827/2006052824-d.html Publisher description http://www.loc.gov/catdir/enhancements/fy0827/2006052824-t.html Table of contents only HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016777876&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Wells, Joseph T. Corporate fraud handbook prevention and detection Fraud Corporations Corrupt practices Fraud investigation Fraud Prevention Betrug (DE-588)4006249-1 gnd Wirtschaftskriminalität (DE-588)4066464-8 gnd Rechnungslegung (DE-588)4128343-0 gnd Unternehmen (DE-588)4061963-1 gnd Bilanzdelikt (DE-588)4145377-3 gnd |
| subject_GND | (DE-588)4006249-1 (DE-588)4066464-8 (DE-588)4128343-0 (DE-588)4061963-1 (DE-588)4145377-3 |
| title | Corporate fraud handbook prevention and detection |
| title_auth | Corporate fraud handbook prevention and detection |
| title_exact_search | Corporate fraud handbook prevention and detection |
| title_exact_search_txtP | Corporate fraud handbook prevention and detection |
| title_full | Corporate fraud handbook prevention and detection Joseph T. Wells |
| title_fullStr | Corporate fraud handbook prevention and detection Joseph T. Wells |
| title_full_unstemmed | Corporate fraud handbook prevention and detection Joseph T. Wells |
| title_short | Corporate fraud handbook |
| title_sort | corporate fraud handbook prevention and detection |
| title_sub | prevention and detection |
| topic | Fraud Corporations Corrupt practices Fraud investigation Fraud Prevention Betrug (DE-588)4006249-1 gnd Wirtschaftskriminalität (DE-588)4066464-8 gnd Rechnungslegung (DE-588)4128343-0 gnd Unternehmen (DE-588)4061963-1 gnd Bilanzdelikt (DE-588)4145377-3 gnd |
| topic_facet | Fraud Corporations Corrupt practices Fraud investigation Fraud Prevention Betrug Wirtschaftskriminalität Rechnungslegung Unternehmen Bilanzdelikt |
| url | http://www.loc.gov/catdir/enhancements/fy0827/2006052824-b.html http://www.loc.gov/catdir/enhancements/fy0827/2006052824-d.html http://www.loc.gov/catdir/enhancements/fy0827/2006052824-t.html http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016777876&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT wellsjosepht corporatefraudhandbookpreventionanddetection |