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...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, NJ
Wiley
2011
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Zusammenfassung: | "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. |
| Beschreibung: | Includes bibliographical references (p. 429-436) and index |
| Beschreibung: | XIV, 442 S. graph. Darst. 26 cm |
| ISBN: | 9780470638781 9781118044513 9781118044520 9781118044537 |
Internformat
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Datensatz im Suchindex
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| adam_text | Titel: Corporate fraud handbook
Autor: Wells, Joseph T.
Jahr: 2011
Contents
Preface ix
About the ACFE xiii
1. INTRODUCTION 1
Defining Occupational Fraud and Abuse 2
Research in Occupational Fraud and Abuse 6
2010 Report to the Nations on Occupational Fraud and Abuse 25
Notes 42
PART I ASSET MISAPPROPRIATIONS 45
2. INTRODUCTION TO ASSET MISAPPROPRIATIONS 47
Overview 48
Definition of Assets 48
How Asset Misappropriations Affect Books of Account 49
Notes 58
3. SKIMMING 59
Overview 63
Skimming Data from ACFE 2009 Global Fraud Survey 63
Unrecorded Sales 68
Understated Sales and Receivables 73
Theft of Checks through the Mail 74
Short-term Skimming 79
Converting Stolen Checks 80
Concealing the Fraud 83
Detection 89
Prevention 90
Notes 91
4. CASH LARCENY 93
Overview 96
Cash Larceny Data from ACFE 2009 Global Fraud Survey 96
Incoming Cash 101
Cash Larceny from the Deposit 106
Miscellaneous Larceny Schemes 110
Detection 111
Prevention 113
5. CHECK TAMPERING 115
Overview 118
Check Tampering Data from ACFE 2009 Global Fraud Survey 119
Forged Maker Schemes 123
Intercepted Checks 129
Forged Endorsement Schemes 129
Altered Payee Schemes 133
Concealed Check Schemes 137
Authorized Maker Schemes 137
Concealment 141
Detection 149
Prevention 151
Electronic Payment Tampering 153
Prevention and Detection 153
Notes 155
6. REGISTER DISBURSEMENT SCHEMES 157
Overview 157
Register Disbursement Data from ACFE 2009 Global Fraud Survey 161
False Refunds 165
False Voids 171
Concealing Register Disbursements 171
Detection 174
Prevention 174
7. BILLING SCHEMES 177
Overview 181
Billing Scheme Data from ACFE 2009 Global Fraud Survey 181
Cash-Generating Schemes 185
Invoicing via Shell Companies 186
Invoicing via Nonaccomplice Vendors 191
Personal Purchases with Company Funds 195
Detection 202
Prevention 203
PAYROLL AND EXPENSE REIMBURSEMENT SCHEMES 205
Overview 208
Payroll Scheme Data from ACFE 2009 Global Fraud Survey 208
Payroll Schemes 212
Expense Reimbursement Data from ACFE 2009 Global Fraud Survey 226
Expense Reimbursement Schemes 230
Detection of Payroll Schemes 237
Detection of Expense Reimbursement Schemes 238
Prevention of Payroll Schemes 239
Prevention of Expense Reimbursement Schemes 241
INVENTORY AND OTHER ASSETS 243
Overview: NonCash Misappropriation Data from
ACFE 2009 Global Fraud Survey 246
Misuse of Inventory and Other Assets 251
Theft of Inventory and Other Assets 252
Concealment 264
Detection 266
Prevention 269
Misappropriation of Intangible Assets 271
Note 272
PART II CORRUPTION 273
10. BRIBERY 275
Overview 278
Corruption Data from ACFE 2009 Global Fraud Survey 282
Bribery Schemes 286
Something of Value 300
Economic Extortion 301
Illegal Gratuities 301
Detection 301
Prevention 303
Notes 305
11. CONFLICTS OF INTEREST 307
Overview 311
Purchasing Schemes 312
Sales Schemes 315
Other Schemes 316
Detection 318
Prevention 319
Note 319
PART III FRAUDULENT STATEMENTS 321
12. FRAUDULENT STATEMENTS 323
Introduction 323
Fraud in Financial Statements 327
Major Generally Accepted Accounting Principles 330
Responsibility for Financial Statements 334
Users of Financial Statements 335
Types of Financial Statements 335
Sarbanes-Oxley Act 336
Financial Statement Fraud Data from ACFE 2009 Global Fraud Survey 347
Notes 352
13. FRAUDULENT FINANCIAL STATEMENT SCHEMES 353
Methods of Financial Statement Fraud 359
Fictitious Revenues 359
Timing Differences 362
Concealed Liabilities and Expenses 368
Improper Disclosures 371
Improper Asset Valuation 374
Detection of Fraudulent Financial Statement Schemes 379
Prevention of Financial Statement Fraud 395
14. OCCUPATIONAL FRAUD AND ABUSE: THE BIG PICTURE 401
Defining Abusive Conduct 401
Measuring the Level of Occupational Fraud and Abuse 402
Understanding Fraud Deterrence 405
Corporate Sentencing Guidelines 409
Ethi cal Connection 411
Concluding Thoughts 413
Notes 414
APPENDIX: SAMPLE CODE OF BUSINESS ETHICS AND CONDUCT 415
Introduction 415
Conflicts of Interest 417
Company Assets 421
Political Contributions 423
Employee Conduct 423
Compliance Letter and Conflict of Interest Questionnaire 425
Bibliography 427
Index 435
|
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| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
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| isbn | 9780470638781 9781118044513 9781118044520 9781118044537 |
| language | English |
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| spelling | Wells, Joseph T. Verfasser (DE-588)13240687X aut Corporate fraud handbook prevention and detection Joseph T. Wells 3. ed. Hoboken, NJ Wiley 2011 XIV, 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 Wirtschaftskriminalität (DE-588)4066464-8 gnd rswk-swf Betrug (DE-588)4006249-1 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 DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022539997&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Wells, Joseph T. Corporate fraud handbook prevention and detection Fraud Corporations Corrupt practices Fraud investigation Fraud Prevention Wirtschaftskriminalität (DE-588)4066464-8 gnd Betrug (DE-588)4006249-1 gnd Rechnungslegung (DE-588)4128343-0 gnd Unternehmen (DE-588)4061963-1 gnd Bilanzdelikt (DE-588)4145377-3 gnd |
| subject_GND | (DE-588)4066464-8 (DE-588)4006249-1 (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_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 Wirtschaftskriminalität (DE-588)4066464-8 gnd Betrug (DE-588)4006249-1 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 Wirtschaftskriminalität Betrug Rechnungslegung Unternehmen Bilanzdelikt |
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