Corporate fraud and internal control: a framework for prevention
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Hoboken, N.J. [u.a.]
Wiley
2013
|
| Series: | The Wiley corporate F & A series
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Includes bibliographical references and index |
| Physical Description: | XII, 388 S. graph. Darst. |
| ISBN: | 9781118301562 |
Staff View
MARC
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| 100 | 1 | |a Cascarino, Richard E. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Corporate fraud and internal control |b a framework for prevention |c Richard E. Cascarino |
| 264 | 1 | |a Hoboken, N.J. [u.a.] |b Wiley |c 2013 | |
| 300 | |a XII, 388 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
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| 650 | 4 | |a Fraud |x Prevention | |
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Record in the Search Index
| _version_ | 1804149400648286208 |
|---|---|
| adam_text | Contents
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
III
¡v
Contents
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
Contents
V
Developing
an
О
verall
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
Cascanno 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
vi
Contents
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
Contents
vii
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
|
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| id | DE-604.BV040359800 |
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| indexdate | 2024-07-10T00:22:26Z |
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| isbn | 9781118301562 |
| language | English |
| lccn | 2012022692 |
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| physical | XII, 388 S. graph. Darst. |
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| spelling | Cascarino, Richard E. Verfasser aut Corporate fraud and internal control a framework for prevention Richard E. Cascarino Hoboken, N.J. [u.a.] Wiley 2013 XII, 388 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier The Wiley corporate F & A series Includes bibliographical references and index Fraud Prevention Auditing, Internal Unternehmen (DE-588)4061963-1 gnd rswk-swf Betrug (DE-588)4006249-1 gnd rswk-swf Internes Kontrollsystem (DE-588)4125994-4 gnd rswk-swf Unternehmen (DE-588)4061963-1 s Betrug (DE-588)4006249-1 s Internes Kontrollsystem (DE-588)4125994-4 s DE-604 Erscheint auch als Online-Ausgabe 978-1-118-41980-9 Erscheint auch als Online-Ausgabe 978-1-118-42172-7 Erscheint auch als Online-Ausgabe, MOBI 978-1-118-43402-4 Digitalisierung UB Bamberg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025213670&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Cascarino, Richard E. Corporate fraud and internal control a framework for prevention Fraud Prevention Auditing, Internal Unternehmen (DE-588)4061963-1 gnd Betrug (DE-588)4006249-1 gnd Internes Kontrollsystem (DE-588)4125994-4 gnd |
| subject_GND | (DE-588)4061963-1 (DE-588)4006249-1 (DE-588)4125994-4 |
| title | Corporate fraud and internal control a framework for prevention |
| title_auth | Corporate fraud and internal control a framework for prevention |
| title_exact_search | Corporate fraud and internal control a framework for prevention |
| title_full | Corporate fraud and internal control a framework for prevention Richard E. Cascarino |
| title_fullStr | Corporate fraud and internal control a framework for prevention Richard E. Cascarino |
| title_full_unstemmed | Corporate fraud and internal control a framework for prevention Richard E. Cascarino |
| title_short | Corporate fraud and internal control |
| title_sort | corporate fraud and internal control a framework for prevention |
| title_sub | a framework for prevention |
| topic | Fraud Prevention Auditing, Internal Unternehmen (DE-588)4061963-1 gnd Betrug (DE-588)4006249-1 gnd Internes Kontrollsystem (DE-588)4125994-4 gnd |
| topic_facet | Fraud Prevention Auditing, Internal Unternehmen Betrug Internes Kontrollsystem |
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