Fraud 101: Techniques and Strategies for Detection
John Wiley & Sons, Apr 15, 2005 - Business & Economics - 288 pages
Unique insights into the nature of fraud and how to expose it
It's not enough to wait for a tip to expose corporate fraud. Fraud 101, Second Edition provides step-by-step guidance on how to perform detection procedures for every major type of fraud. Its new and detailed case studies reveal how easy it can be for a perpetrator to commit a fraud and how difficult it can be to prosecute. This new edition also offers expanded coverage of financial statement fraud, fraud-specific internal control, and Sarbanes-Oxley.
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Chapter 4 PROACTIVE FRAUD INVESTIGATIONS AN INTRODUCTION
Chapter 5 PROACTIVE FRAUD INVESTIGATIONS CONDUCTING THE INVESTIGATION
Chapter 6 ELEMENTARY FRAUD TYPES
Chapter 7 FRAUD DEFECTIVES
Chapter 8 CONTRACT RIGGING FRAUD
Chapter 11 SYMPTOMATIC FRAUD INVESTIGATION
Chapter 12 FRAUD INVESTIGATION ALTERNATIVES
Appendix A ANATOMY OF A CORPORATE FRAUD
Appendix B SYMPTOMATIC FRAUD INVESTIGATION CASE STUDY
Appendix C FRAUDSPECIFIC CONTRACT REVIEW CASE STUDY
Appendix D WORLD TOP CORPORATION CASE STUDY
Chapter 9 ETHICAL BEHAVIOR
Chapter 10 EVIDENCE
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accepted auditing standards actual AICPA Alpha audit committee award bidders building cash Certified Fraud Examiners Certified Public Accountants checks code of conduct commit fraud company’s conspirator contract change order contract rigging fraud contracting entity corporate cost criminal defective delivery fraud delivered discovered documents duplicate payment fraud employees Enron entity’s evidence of fraud example financial statement audit financial statement fraud fish forensic accountants fraud detection Fraud Examiners fraud perpetrators fraud type fraud-specific investigations fraudulent gifts gratuity indicia of fraud installed internal auditors internal controls inventory invoice Line Item ment multiple payee fraud Murphy Brothers Occupational Fraud occurred percent performed proactive fraud investigations proactive fraud-specific procedures product or service prosecution public companies purchase order reactive Sandra Sarbanes-Oxley Sarbanes-Oxley Act shell fraud Spencer sprinkler heads suspected theft tion tors traditional auditors transactions type of fraud vendor or contractor walleye warehouse World Top WorldCom
Page xviii - Good name in man and woman, dear my lord, Is the immediate jewel of their souls : Who steals my purse, steals trash ; 'tis something, nothing ; 'Twas mine, 'tis his, and has been slave to thousands : But he that filches from me my good name Robs me of that which not enriches him, And makes me poor indeed, Oth.
Page xviii - Watson," said he, as we reentered our room. "Once that warrant was made out, nothing on earth would save him. Once or twice in my career I feel that I have done more real harm by my discovery of the criminal than ever he had done by his crime. I have learned caution now, and I had rather play tricks with the law of England than with my own conscience. Let us know a little more before we act.
Page 140 - Item 406, the term code of ethics means written standards that are reasonably designed to deter wrongdoing and to promote: (1) Honest and ethical conduct, including the ethical handling of actual or apparent conflicts of interest between personal and professional relationships; (2) Full, fair, accurate, timely, and understandable disclosure in reports and documents that...
Page 2 - And this has happened — how?" "From a caprice of nature, not from the ignorance of man. Not a mistake has been made in the working. But we cannot prevent equilibrium from producing its effects. We may brave human laws, but we cannot resist natural ones.
Page 16 - He is a watch-dog, but not a bloodhound. He is justified in believing tried servants of the company in whom confidence is placed by the company. He is entitled to assume that they are honest, and to rely upon their representations, provided he takes reasonable care. If there is anything calculated to excite suspicion he should probe it to the bottom; but in the absence of anything of that kind he is only bound to be reasonably cautious and careful.
Page 16 - An auditor is not bound to be a detective, or, as was said, to approach his work with suspicion or with a foregone conclusion that there is something wrong. He is a watch-dog, but not a bloodhound. He is justified in believing tried servants of the company in whom confidence is placed by the company. He is entitled to assume that they are honest, and to rely upon their representations, provided he takes reasonable care.
Page 84 - We can't all be heroes because somebody has to sit on the curb and clap as they go by.
Page 12 - Professional judgment requires auditors to exercise professional skepticism, which is an attitude that includes a questioning mind and a critical assessment of evidence. Auditors...