Fraud 101 Techniques and Strategies for Detection

Name: Fraud 101 Techniques and Strategies for Detection
Price: 6.74 USD
Availability: InStock
ISBN: 9780471721123

ISBN-10: 0471721123

ISBN-13: 9780471721123

Edition: 2nd 2005 (Revised)

Authors: Howard Silverstone, Howard R. Davia

List price: $49.95

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Description:

This text provides step-by-step guidance and real-world case studies on how to perform a proactive fraud audit. The major types of fraud are discussed, providing an audit detection procedure for each.

Book details

List price: $49.95
Edition: 2nd
Copyright year: 2005
Publisher: John Wiley & Sons, Incorporated
Publication date: 4/13/2005
Binding: Hardcover
Pages: 256
Size: 6.25" wide x 9.50" long x 0.50" tall
Weight: 1.100
Language: English

Silverstone is a principal in the Philadelphia office of Kroll, Inc. He has concentrated on forensic and investigative accounting since 1985 and has been involved in every aspect of cases, including planning, detailed analysis, discovery, and expert testimony in forensic accounting.



Introduction


The World of Fraud


Who Commits Fraud and Why?


Fraud Prevention and Detection


Notes


Fraud Combatants


Fraud Company Profile (1987-1997)


Auditor Responsibilities to Detect Fraud


Financial Statement Audit versus Fraud Investigation


Fraud Guidance


Audit Deficiencies and Audit Failures


The New World


Recommended Reading


Notes


Sarbanes-Oxley and Its Influence on Fraud Prevention


Audit Committee


Code of Ethics


Internal Controls


Internal Audit


Common Problems


Note


Proactive Fraud Investigations: An Introduction


Fraud Investigations Defined


Three Objectives of Fraud Investigations


Proactive Fraud Investigations


Advice for Inexperienced Fraud Investigators


Notes


Proactive Fraud Investigations: Conducting the Investigation


Art of Fishing


How Proactive Fraud Investigators Think and Work


Beginning the Investigation


Selecting a Fraud Type


Fraud Investigation Procedure


Summary


Notes


Elementary Fraud Types


Three Elementary Fraud Types: Definitions


Duplicate Payment Fraud


Multiple Payee Fraud


Shell Fraud


Notes


Fraud Defectives


Defective Delivery Fraud


Defective Shipment Fraud


Defective Pricing Fraud


Summary


Notes


Contract Rigging Fraud


Definition


Obtaining the Contract


Contract Change Orders


Unbalanced Bidding


Detection Recommendations


Rotation Fraud


Note


Ethical Behavior


Accounting Ethical Standards


Consequences of Unethical Behavior


Codes of Conduct


Notes


Evidence


Indicative Evidence


Validating Evidence


Notes


Symptomatic Fraud Investigation


Symptoms of Fraud


Variations in Actual versus Planned Cost


"Should Cost" Approach


Employee Lifestyle Changes


Notes


Fraud Investigation Alternatives


Monitoring Known or Suspected Fraud


Monitoring Operational Areas at Risk of Fraud


Fraud Investigations and Internal Control


Note


Anatomy of a Corporate Fraud


Symptomatic Fraud Investigation Case Study


Fraud-Specific Contract Review Case Study


World Top Corporation Case Study


Glossary


Index