Fraud prevention and detection: warning signs and the red flag system
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Boca Raton [u.a.]
CRC Press
2014
|
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | XVI, 300 S. Ill. |
| ISBN: | 9781466554542 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV041641676 | ||
| 003 | DE-604 | ||
| 005 | 20150616 | ||
| 007 | t | ||
| 008 | 140211s2014 a||| |||| 00||| eng d | ||
| 010 | |a 2013040474 | ||
| 020 | |a 9781466554542 |c hardback |9 978-1-4665-5454-2 | ||
| 035 | |a (OCoLC)879386942 | ||
| 035 | |a (DE-599)GBV771485859 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-739 |a DE-1050 | ||
| 084 | |a PH 8480 |0 (DE-625)136505: |2 rvk | ||
| 084 | |a QL 415 |0 (DE-625)141716: |2 rvk | ||
| 100 | 1 | |a Stamler, Rodney T. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Fraud prevention and detection |b warning signs and the red flag system |c Rodney T. Stamler ; Hans J. Marschdorf ; Mario Possamai |
| 264 | 1 | |a Boca Raton [u.a.] |b CRC Press |c 2014 | |
| 300 | |a XVI, 300 S. |b Ill. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
| 700 | 1 | |a Marschdorf, Hans-Joachim |e Verfasser |4 aut | |
| 700 | 1 | |a Possamai, Mario |e Verfasser |4 aut | |
| 856 | 4 | 2 | |m SWB Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027082464&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-027082464 | ||
Datensatz im Suchindex
| _version_ | 1804151864877383680 |
|---|---|
| adam_text | CONTENTS
FOREWORD
XIII
BOB
LINDQUIST,
FCPA,
CFE
THE AUTHORS XV
1 AN
INTRODUCTION
TO THE RED FLAG
SYSTEM
I
A
PERSISTENT
THREAT I
THE RED
FLAGS
OF FRAUD 4
DEFENSE
IN
DEPTH
7
CAN
YOU
RELY
ON REGULATORS OR LAW
ENFORCEMENT?
9
ABOUT
THIS
BOOK 12
2 FRAUD 101: A PRIMER 15
INTRODUCTION
15
WHAT
IS FRAUD? 15
THE ELEMENTS OF FRAUD 16
CRIMINAL
FRAUD
AND
CIVIL FRAUD 17
WHAT
IS CRIMINAL FRAUD? 17
WHAT
IS CIVIL FRAUD? 18
CONSPIRACY
19
CONCLUSION
20
3 THE DYNAMICS AND ROOT CAUSES OF FRAUD 21
INTRODUCTION
21
WHO
COMMITS FRAUD? 21
THE FRAUD TRIANGLE
AND
THE FRAUD
DIAMOND
22
THE FRAUD TRIANGLE 22
THE FRAUD
DIAMOND
23
THE UNDERLYING DYNAMICS OF FRAUD 23
THE FRAUDSTER S
MOTIVATION
24
THE FRAUDSTER S RATIONALIZATION 25
ENVIRONMENTAL
INDICATORS 25
CONCLUSION
27
V
CONTENTS
4 THE RED FLAG
SYSTEM
29
INTRODUCTION
29
WHAT
IS A RED FLAG? 29
THE RED
FLAGS
OF FRAUD 32
THE
FOUR
PHASES
OF
THE
RED FLAG
SYSTEM
33
PHASE I*SCREENING FOR RED
FLAGS
33
PHASE 2*SCRUTINIZING FOR RED
FLAGS
34
PHASE 3*IN-DEPTH EXAMINATION 34
PHASE 4*FORMAL REPORTING/REFERRAL 35
CONCLUSION
35
5 FINANCIAL STATEMENT FRAUD 37
INTRODUCTION
37
WHAT
IS FINANCIAL STATEMENT FRAUD? 37
SCOPE
AND
EXTENT OF FINANCIAL STATEMENT FRAUD 38
WHAT
ARE FINANCIAL STATEMENTS? 40
WHAT
ARE THE MOST FREQUENT
TYPES
OF FINANCIAL REPORTING FRAUD? 41
WHAT
IS THE
MOTIVATION
FOR FINANCIAL REPORTING FRAUD? 42
HOW
IS FINANCIAL REPORTING FRAUD
USUALLY
PERPETRATED?
42
INTRODUCTION
42
HOW
ARE NET
ASSETS
TYPICALLY
MANIPULATED?
43
HOW
ARE FIXED
ASSETS
TYPICALLY
MANIPULATED?
43
HOW
IS INVENTORY TYPICALLY
MANIPULATED?
46
HOW
ARE
ACCOUNTS
RECEIVABLE
TYPICALLY
MANIPULATED?
47
HOW
IS CASH IN THE BANK TYPICALLY
MANIPULATED?
47
HOW
ARE LIABILITIES
AND
ACCRUED
LIABILITIES TYPICALLY
MANIPULATED?
48
HOW
ARE
SALES
TYPICALLY
MANIPULATED?
49
HOW
ARE
EXPENSES
TYPICALLY
MANIPULATED?
50
HOW
ARE NOTES TO FINANCIAL STATEMENTS TYPICALLY
MANIPULATED?
50
HOW
ARE
MANAGEMENT
DISCUSSION
AND
ANALYSIS
REPORTS TYPICALLY
MANIPULATED?
50
CONCLUSION
51
6 RED
FLAGS
FOR FINANCIAL STATEMENT FRAUD 53
INTRODUCTION
53
TYPES
OF FINANCIAL STATEMENT FRAUD RED
FLAGS
53
BEHAVIORAL
RED
FLAGS
54
SITUATIONAL
RED
FLAGS
54
VI
CONTENTS
ORGANIZATIONAL
RED
FLAGS
55
FINANCIAL RED
FLAGS
56
TRANSACTIONAL RED
FLAGS
56
EMPIRICAL EVIDENCE: RED
FLAGS
IN FINANCIAL STATEMENT FRAUD
CASES
57
PREVENTION
VERSUS
DETECTION 58
PREVENTING FINANCIAL STATEMENT FRAUD 58
REDUCE
THE SITUATIONAL
PRESSURES
THAT
ENCOURAGE STATEMENT FRAUD 60
REDUCE
THE OPPORTUNITY TO COMMIT FINANCIAL STATEMENT FRAUD 61
REDUCE
RATIONALIZATION OF FRAUD*STRENGTHEN EMPLOYEE
PERSONAL
INTEGRITY 61
CONCLUSION 62
7 PROCUREMENT FRAUD 63
INTRODUCTION
63
OVERVIEW
OF PROCUREMENT FRAUD 63
TYPES
OF CONTRACTS 64
COMPETITIVE
AND
NONCOMPETITIVE CONTRACTS 65
METHODS
FOR PRICING PROCUREMENT CONTRACTS 66
PROCUREMENT METHODS 66
STAGES
OF PROCUREMENT CONTRACTS 67
REQUIREMENTS DEFINITION STAGE 67
KEY CONTROL
FEATURES
FOR THE REQUIREMENTS DEFINITION STAGE 68
BIDDING AND/OR SELECTION STAGE 68
KEY CONTROL
FEATURES
IN THE BIDDING AND/OR SELECTION STAGE 69
CONTRACT
PERFORMANCE
AND
EVALUATION STAGE 69
KEY CONTROL
FEATURES
IN THE PERFORMANCE
AND
EVALUATION STAGE 70
CONCLUSION 70
8 PROCUREMENT FRAUD METHODS AND RED
FLAGS
71
INTRODUCTION
71
PROCUREMENT FRAUD AND ITS RED
FLAGS
71
PROCUREMENT MANIPULATION SCHEMES 72
COLLUSIVE BIDDING OR BID RIGGING 72
RED
FLAGS
OF COLLUSIVE BIDDING OR BID RIGGING 73
RED
FLAGS
INDICATING CORRUPTION AND
BRIBERY
IN THE COLLUSIVE
BIDDING
PROCESS
74
CONTRACT
SPLITTING 79
CONTRACT
BUNDLING 80
RED
FLAGS
THAT
IDENTIFY
BILLING
SCHEMES SUGGESTING CORRUPTION,
FRAUD, AND
THEFT
IN THE PROCUREMENT
PROCESS
81
VII
CONTENTS
FALSE
REPRESENTATIONS 83
FRONT-END LOADING OR
ADVANCE
PAYMENT FRAUD 84
INFORMATION
THEFT 84
LOCAL
PURCHASE ORDER OR
SPLIT
PURCHASES 85
PHANTOM
CONTRACTOR
85
PRODUCT
SUBSTITUTION 86
PROGRESS
PAYMENT FRAUD 86
PURCHASES FOR PERSONAL USE 86
TIME
LIMITATIONS
AND
RESTRICTED ADVERTISING 86
UNNECESSARY PURCHASES 87
CONCLUSION
88
9 BRIBERY
AND
CORRUPTION 89
INTRODUCTION
89
ECONOMIC
IMPACT
OF BRIBERY 90
NEGATIVE
IMPACT
OF CORRUPTION AT THE GLOBAL LEVEL 90
NEGATIVE
IMPACT
OF CORRUPTION*INTERNAL 91
BRIBERY OF PUBLIC OFFICIALS 92
COMPONENTS
OF ANTIBRIBERY
LAWS
94
BRIBERY AS A CRIMINAL OFFENSE 94
CORPORATE
CRIMINAL LIABILITY
VERSUS
INDIVIDUAL CRIMINAL LIABILITY 95
LEGAL
ENTITY VIEW
VERSUS
CONGLOMERATE
VIEW 96
CRIMINALIZATION OF FACILITATION PAYMENTS 96
APPLICATION
OF ANTIBRIBERY
LAWS
96
DEFINITION OF
A
PUBLIC OFFICIAL 97
EXTENT OF MONETARY PENALTIES 97
MONEY
LAUNDERING TO
CONCEAL
CORRUPT PAYMENTS 99
SECRET COMMISSIONS OR
BRIBES
TO NONPUBLIC OFFICIALS 100
SECRET COMMISSIONS AS A CRIMINAL OFFENSE 102
SCHEMES USED TO PAY UNLAWFUL BENEFITS 104
BRIBES
PAID WITH
FUNDS
UNDER DIRECT CONTROL OF THE
CORPORATION-
USING
SECRET OFF-BOOK
FUNDS
106
USING
LAWYERS TO CHANNEL CORRUPT PAYMENTS TO PUBLIC OFFICIALS OR
PRIVATE-SECTOR DECISION MAKERS 108
ARRANGEMENTS
WITH FOREIGN AGENTS
AND
CONSULTANTS 112
USING
LOCAL IMPORTERS IN FOREIGN JURISDICTIONS 113
BRIBES
PAID WITH
FUNDS
UNDER THE CONTROL OF INTERMEDIARIES 114
USING
FOREIGN SUBCONTRACTORS OR JOINT VENTURE PARTNERS TO PAY THE BRIBE 114
VIII
CONTENTS
DIRECTORS
OBLIGATIONS
115
CONCLUSION
116
10
FRAUD
AND MONEY LAUNDERING
117
INTRODUCTION
117
THE KOOP
FRAUD
117
DEVELOPMENT OF MONEY LAUNDERING
LAWS
118
WHAT
IS
MONEY LAUNDERING?
121
FRAUD
AND MONEY LAUNDERING
123
CREATING AND OPERATING
UNDISCLOSED
OR
OFFSHORE
CORPORATIONS
124
CREATING AND OPERATING
UNDISCLOSED
OR
OFFSHORE
TRUSTS 124
CREATING AND OPERATING
UNDISCLOSED
OR
OFFSHORE
BANK
ACCOUNTS
124
UNDISCLOSED
INSIDER
BENEFICIAL
RELATIONSHIPS
125
CREATING
FICTITIOUS
RECORDS
TO ENHANCE
THIS
OFFSHORE
ACTIVITY
125
CONCLUSION
125
11
HIGH-RISK
CORPORATE ACTIVITIES AND MARKET MANIPULATION
127
INTRODUCTION
127
HIGH
RISK
WITH
START-UP
CORPORATIONS
127
MARKET MANIPULATION
128
MARKET MANIPULATION AND
START-UP
CORPORATIONS*RED
FLAGS
133
CONCLUSION
134
12 PYRAMID
SCHEMES
135
INTRODUCTION
135
CHARLES
PONZI
136
BERNARD
L
MADOFF
138
HOLIDAY MAGIC
139
KUBUS
140
THE BENNETT FUNDING GROUP
141
WHY PYRAMID
SCHEMES
ARE A CONCERN
141
RED
FLAGS*PYRAMID
SCHEMES
142
13
FRAUD
AND THE ABSENCE
OF
GOOD
GOVERNANCE
145
INTRODUCTION
145
GOVERNANCE AND
GOOD
GOVERNANCE
146
IX
CONTENTS
DUTIES
AND
RESPONSIBILITIES
OF
A
BOARD OF DIRECTORS
146
GOOD
GOVERNANCE
AND
TONE
AT THE TOP
148
STRUCTURE
AND
RELIABLE DECISION-MAKING
PROCESSES
151
ACCOUNTABILITY
AND
TRANSPARENCY
151
CONCLUSION
151
14
THE
BOARD
OF
DIRECTORS AND
ITS
RESPONSIBILITY
TO SAFEGUARD
THE
ORGANIZATION
153
INTRODUCTION
153
GOVERNANCE
STRUCTURES
153
DIRECTORS
DUTIES
AND
RESPONSIBILITIES
154
COMMON
LAW
AND
CIVIL LAW
SYSTEMS
156
CORPORATE
LAW*UNITED
STATES
158
CORPORATE LAW*CANADA
159
CORPORATE
LAW*EUROPEAN UNION
161
DUTY OF CARE, DILIGENCE, AND
SKILL 161
ROLES
AND
RESPONSIBILITIES
IN
PRACTICE
162
DUE DILIGENCE
IN
OVERSIGHT
ROLE
163
INTERNAL CONTROL OVER FINANCIAL REPORTING
165
FRAUD AND
COMPLIANCE
CONTROLS
167
HIGH-RISK
PROCUREMENT
AND
SALES
CONTRACTS
168
BUDGETS
169
FRAUD DIAGNOSTIC
TOOLS
171
CONCLUSION
175
15
ENTERPRISE
RISK
MANAGEMENT,
FRAUD
RISK
MANAGEMENT,
AND
COMPLIANCE
RISK
MANAGEMENT
177
INTRODUCTION
177
ENTERPRISE
RISK
MANAGEMENT
177
WHAT
IS
ERM?
179
THE WIDTH DIMENSION OF ERM
179
THE HEIGHT DIMENSION OF ERM
180
THE DEPTH DIMENSION OF ERM
195
FRAUD
RISK
MANAGEMENT
195
INTERNAL ENVIRONMENT
197
OBJECTIVE
SETTING
198
EVENT IDENTIFICATION
199
FRAUD
RISK
ASSESSMENT
200
X
CONTENTS
FRAUD
RISK
RESPONSE
203
FRAUD
RISK
CONTROL ACTIVITIES
203
PREVENTION
203
DETECTION
205
RESPONSE
208
INFORMATION
AND
COMMUNICATION
209
MONITORING
210
COMPLIANCE
RISK
MANAGEMENT
211
INTERNAL ENVIRONMENT
211
OBJECTIVE
SETTING
211
EVENT
IDENTIFICATION
213
RISK
ASSESSMENT
214
RISK
RESPONSE
217
CONTROL
ACTIVITIES
218
PREVENTION
218
DETECTION
AND RESPONSE
219
INFORMATION
AND
COMMUNICATION
219
MONITORING
220
REALITY CHECK*COSO
ERM
IMPLEMENTATION
221
STATUS
OF ERM IMPLEMENTATION
221
RISK
APPETITE
AND
RESIDUAL
RISK 222
INADEQUATE
DESIGN OF THE
RISK
MANAGEMENT
PROCESS
222
CONCLUSION
223
16
THE
BOARD
OF
DIRECTORS*FIRST
LINE
OF
DEFENSE AGAINST FRAUD
AND
CORRUPTION
225
INTRODUCTION
225
RED
FLAGS
AND
DIRECTORS
RESPONSIBILITIES
225
LESSONS
FROM
ENRON
AND
WORLDCOM
230
CONCLUSION
235
17 SCREENING, SCRUTINIZING, AND INVESTIGATING RED
FLAGS
237
INTRODUCTION
237
WHEN TO SCREEN FOR RED
FLAGS
237
SCREENING FOR RED
FLAGS*THE
BUDGET
239
SCREENING FOR RED FLAGS*FINANCIAL REPORTS
AND
PROJECT REPORTS
239
HOW TO
ASK
QUESTIONS IN THE RIGHT MANNER
240
PRUDENT STRATEGY
244
XI
CONTENTS
SCREENING COMPLAINTS FOR RED
FLAGS
245
SCRUTINIZING
RED
FLAGS
245
ROLE
OF INTERNAL AUDITORS 246
INCENTIVES TO INVESTIGATE PROPERLY 247
CONCLUSION 249
APPENDIX
A: SUMMARY OF RED
FLAGS
253
APPENDIX
B:
GLOSSARY
265
INDEX 285
XII
|
| any_adam_object | 1 |
| author | Stamler, Rodney T. Marschdorf, Hans-Joachim Possamai, Mario |
| author_facet | Stamler, Rodney T. Marschdorf, Hans-Joachim Possamai, Mario |
| author_role | aut aut aut |
| author_sort | Stamler, Rodney T. |
| author_variant | r t s rt rts h j m hjm m p mp |
| building | Verbundindex |
| bvnumber | BV041641676 |
| classification_rvk | PH 8480 QL 415 |
| ctrlnum | (OCoLC)879386942 (DE-599)GBV771485859 |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01333nam a2200337 c 4500</leader><controlfield tag="001">BV041641676</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20150616 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">140211s2014 a||| |||| 00||| eng d</controlfield><datafield tag="010" ind1=" " ind2=" "><subfield code="a">2013040474</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781466554542</subfield><subfield code="c">hardback</subfield><subfield code="9">978-1-4665-5454-2</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)879386942</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)GBV771485859</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-739</subfield><subfield code="a">DE-1050</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">PH 8480</subfield><subfield code="0">(DE-625)136505:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QL 415</subfield><subfield code="0">(DE-625)141716:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Stamler, Rodney T.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Fraud prevention and detection</subfield><subfield code="b">warning signs and the red flag system</subfield><subfield code="c">Rodney T. Stamler ; Hans J. Marschdorf ; Mario Possamai</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Boca Raton [u.a.]</subfield><subfield code="b">CRC Press</subfield><subfield code="c">2014</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XVI, 300 S.</subfield><subfield code="b">Ill.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references and index</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Marschdorf, Hans-Joachim</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Possamai, Mario</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">SWB Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027082464&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-027082464</subfield></datafield></record></collection> |
| id | DE-604.BV041641676 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T01:01:36Z |
| institution | BVB |
| isbn | 9781466554542 |
| language | English |
| lccn | 2013040474 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-027082464 |
| oclc_num | 879386942 |
| open_access_boolean | |
| owner | DE-739 DE-1050 |
| owner_facet | DE-739 DE-1050 |
| physical | XVI, 300 S. Ill. |
| publishDate | 2014 |
| publishDateSearch | 2014 |
| publishDateSort | 2014 |
| publisher | CRC Press |
| record_format | marc |
| spelling | Stamler, Rodney T. Verfasser aut Fraud prevention and detection warning signs and the red flag system Rodney T. Stamler ; Hans J. Marschdorf ; Mario Possamai Boca Raton [u.a.] CRC Press 2014 XVI, 300 S. Ill. txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Marschdorf, Hans-Joachim Verfasser aut Possamai, Mario Verfasser aut SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027082464&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Stamler, Rodney T. Marschdorf, Hans-Joachim Possamai, Mario Fraud prevention and detection warning signs and the red flag system |
| title | Fraud prevention and detection warning signs and the red flag system |
| title_auth | Fraud prevention and detection warning signs and the red flag system |
| title_exact_search | Fraud prevention and detection warning signs and the red flag system |
| title_full | Fraud prevention and detection warning signs and the red flag system Rodney T. Stamler ; Hans J. Marschdorf ; Mario Possamai |
| title_fullStr | Fraud prevention and detection warning signs and the red flag system Rodney T. Stamler ; Hans J. Marschdorf ; Mario Possamai |
| title_full_unstemmed | Fraud prevention and detection warning signs and the red flag system Rodney T. Stamler ; Hans J. Marschdorf ; Mario Possamai |
| title_short | Fraud prevention and detection |
| title_sort | fraud prevention and detection warning signs and the red flag system |
| title_sub | warning signs and the red flag system |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027082464&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT stamlerrodneyt fraudpreventionanddetectionwarningsignsandtheredflagsystem AT marschdorfhansjoachim fraudpreventionanddetectionwarningsignsandtheredflagsystem AT possamaimario fraudpreventionanddetectionwarningsignsandtheredflagsystem |