- Cover Page
- Title Page
- Copyright
- Dedication
- Foreword
- PREFACE
- Brief Contents
- Contents
- CHAPTER 1: INTRODUCTION
- CHAPTER 2: SKIMMING
- CHAPTER 3: CASH LARCENY
- CHAPTER 4: BILLING SCHEMES
- CASE STUDY: MEDICAL SCHOOL TREATS FRAUD AND ABUSE
- OVERVIEW
- BILLING SCHEMES
- BILLING SCHEMES INVOLVING NONACCOMPLICE VENDORS
- CASE STUDY: COVER STORY: INTERNAL FRAUD
- PERSONAL PURCHASES WITH COMPANY FUNDS
- PROACTIVE COMPUTER AUDIT TESTS FOR DETECTING BILLING SCHEMES
- SUMMARY
- ESSENTIAL TERMS
- REVIEW QUESTIONS
- DISCUSSION ISSUES
- ENDNOTE
- CHAPTER 5: CHECK TAMPERING
- CHAPTER 6: PAYROLL SCHEMES
- CHAPTER 7: EXPENSE REIMBURSEMENT SCHEMES
- CHAPTER 8: REGISTER DISBURSEMENT SCHEMES
- CASE STUDY: DEMOTION SETS FRAUD IN MOTION
- OVERVIEW
- REGISTER DISBURSEMENT SCHEMES
- CASE STUDY: A SILENT CRIME
- CONCEALING REGISTER DISBURSEMENTS
- PREVENTING AND DETECTING REGISTER DISBURSEMENT SCHEMES
- PROACTIVE COMPUTER AUDIT TESTS FOR DETECTING REGISTER DISBURSEMENT SCHEMES
- SUMMARY
- ESSENTIAL TERMS
- REVIEW QUESTIONS
- DISCUSSION ISSUES
- ENDNOTE
- CHAPTER 9: NONCASH ASSETS
- CASE STUDY: CHIPPING AWAY AT HIGH-TECH THEFT
- OVERVIEW
- NONCASH MISAPPROPRIATION SCHEMES
- CASE STUDY: HARD DRIVES AND BAD LUCK
- CONCEALING INVENTORY SHRINKAGE
- PREVENTING AND DETECTING THEFTS OF NONCASH TANGIBLE ASSETS THAT ARE CONCEALED BY FRAUDULENT SUPPORT
- MISAPPROPRIATION OF INTANGIBLE ASSETS
- PROACTIVE COMPUTER AUDIT TESTS FOR DETECTING NONCASH MISAPPROPRIATIONS
- SUMMARY
- ESSENTIAL TERMS
- REVIEW QUESTIONS
- DISCUSSION ISSUES
- ENDNOTE
- CHAPTER 10: CORRUPTION
- CASE STUDY: WHY IS THIS FURNITURE FALLING APART?
- OVERVIEW
- CORRUPTION SCHEMES
- BRIBERY
- ILLEGAL GRATUITIES
- ECONOMIC EXTORTION
- CONFLICTS OF INTEREST
- CASE STUDY: WORKING DOUBLE DUTY
- ANTI-CORRUPTION LEGISLATION
- PROACTIVE COMPUTER AUDIT TESTS FOR DETECTING CORRUPTION
- SUMMARY
- ESSENTIAL TERMS
- REVIEW QUESTIONS
- DISCUSSION ISSUES
- ENDNOTE
- CHAPTER 11: ACCOUNTING PRINCIPLES AND FRAUD
- FRAUD IN FINANCIAL STATEMENTS
- CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING
- RESPONSIBILITY FOR FINANCIAL STATEMENTS
- USERS OF FINANCIAL STATEMENTS
- TYPES OF FINANCIAL STATEMENTS
- THE SARBANES–OXLEY ACT OF 2002
- FINANCIAL STATEMENT FRAUD DATA FROM THE ACFE 2011 GLOBAL FRAUD SURVEY
- SUMMARY
- ESSENTIAL TERMS
- REVIEW QUESTIONS
- DISCUSSION ISSUES
- CHAPTER 12: FINANCIAL STATEMENT FRAUD SCHEMES
- CASE STUDY: THAT WAY LIES MADNESS
- OVERVIEW
- DEFINING FINANCIAL STATEMENT FRAUD
- COSTS OF FINANCIAL STATEMENT FRAUD
- FICTITIOUS REVENUES
- TIMING DIFFERENCES
- CASE STUDY: THE IMPORTANCE OF TIMING
- CONCEALED LIABILITIES AND EXPENSES
- IMPROPER DISCLOSURES
- IMPROPER ASSET VALUATION
- DETECTION OF FRAUDULENT FINANCIAL STATEMENT SCHEMES
- DETERRENCE OF FINANCIAL STATEMENT FRAUD
- CASE STUDY: ALL ON THE SURFACE
- SUMMARY
- ESSENTIAL TERMS
- REVIEW QUESTIONS
- DISCUSSION ISSUES
- CHAPTER 13: EXTERNAL FRAUD SCHEMES
- CHAPTER 14: FRAUD RISK ASSESSMENT
- OVERVIEW
- WHAT IS A FRAUD RISK ASSESSMENT?
- WHY SHOULD ORGANIZATIONS CONDUCT FRAUD RISK ASSESSMENTS?
- WHAT MAKES A GOOD FRAUD RISK ASSESSMENT?
- CONSIDERATIONS FOR DEVELOPING AN EFFECTIVE FRAUD RISK ASSESSMENT
- PREPARING THE COMPANY FOR THE FRAUD RISK ASSESSMENT
- EXECUTING THE FRAUD RISK ASSESSMENT
- ADDRESSING THE IDENTIFIED FRAUD RISKS
- REPORTING THE RESULTS OF THE FRAUD RISK ASSESSMENT
- MAKING AN IMPACT WITH THE FRAUD RISK ASSESSMENT
- THE FRAUD RISK ASSESSMENT AND THE AUDIT PROCESS
- SUMMARY
- ESSENTIAL TERMS
- REVIEW QUESTIONS
- DISCUSSION ISSUES
- ENDNOTES
- CHAPTER 15: CONDUCTING INVESTIGATIONS AND WRITING REPORTS
- CHAPTER 16: INTERVIEWING WITNESSES
- CHAPTER 17: OCCUPATIONAL FRAUD AND ABUSE: THE BIG PICTURE
- APPENDIX A: ONLINE SOURCES OF INFORMATION
- APPENDIX B: SAMPLE CODE OF BUSINESS ETHICS AND CONDUCT
- APPENDIX C: RISK ASSESSMENT TOOL
- INTRODUCTION
- MODULE # 1 – EMPLOYEE ASSESSMENT
- MODULE # 2 – MANAGEMENT/KEY EMPLOYEE ASSESSMENT
- MODULE # 3 – PHYSICAL CONTROLS TO DETER EMPLOYEE THEFT AND FRAUD
- MODULE # 4 – SKIMMING SCHEMES
- MODULE # 5 – CASH LARCENY SCHEMES
- MODULE # 6 – CHECK TAMPERING SCHEMES
- MODULE # 7 – CASH REGISTER SCHEMES
- MODULE # 8 – PURCHASING AND BILLING SCHEMES
- MODULE # 9 – PAYROLL SCHEMES
- MODULE # 10 – EXPENSE REIMBURSEMENT SCHEMES
- MODULE # 11 – THEFT OF INVENTORY AND EQUIPMENT
- MODULE # 12 – THEFT OF PROPRIETARY INFORMATION
- MODULE # 13 – CORRUPTION
- MODULE # 14 – CONFLICTS OF INTEREST
- MODULE # 15 – FINANCIAL STATEMENT FRAUD
- BIBLIOGRAPHY
- INDEX
-
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