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Fraud 101 Techniques and Strategies for Understanding Fraud

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ISBN-10: 047048196X

ISBN-13: 9780470481967

Edition: 3rd 2009

Authors: Stephen Pedneault

List price: $55.00
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Book details

List price: $55.00
Edition: 3rd
Copyright year: 2009
Publisher: John Wiley & Sons, Limited
Publication date: 10/6/2009
Binding: Hardcover
Pages: 234
Size: 6.25" wide x 9.50" long x 1.00" tall
Weight: 0.968
Language: English

Preface
Acknowledgments
Introduction
The World of Fraud
Definition of Fraud
The Many Types of Fraud
Note
Why is Fraud Committed?
A Rationalizing Society
Financial Statement Fraud
Financial Fraud Comes In Different Shapes and Sizes
Motivators Differ by Type of Business
Employee Schemes
In the End
Financial Statement Fraud Schemes
Where Do Things Go Wrong?
Trend Analysis
Beyond Traditional Audits
Note
Employee Embezzlements
The Fraud Triangle
Areas for Concern
Notes
Other Fraud Schemes
Duplicate Payment Fraud
Multiple Payee Fraud
Shell Fraud
Defective Delivery Fraud
Defective Receipt Fraud
Defective Shipment Fraud
Defective Pricing Fraud
Contract Rigging Schemes
Stage One: Obtaining the Contract
Stage Two: Contract Change Orders
Unbalanced Bidding
Detection Recommendations
Rotation Fraud
Where Do We Go From Here?
Responses To Fraud
Government's Response to Fraud
Accounting Profession's Response to Fraud
Internal Audit Profession's Response to Fraud
New Credentials, More Training, Better Awareness
Articles, Books, and More Resources
Notes
The Importance of Internal Controls and Internal Audit
Why Have Internal Controls?
D�j� vu
Good Internal Controls
Internal Audit
Evidence
What Is Evidence?
Documentation
Note
Conducting Fraud Investigations: A Practical Approach
Proactive Fraud Investigations
Discovery Investigations
Supportive Investigations
Strategy
Predication
The Investigative Plan
Conducting the Procedures
Findings
Use of the Findings
Note
Fraud Investigation Alternatives
Assessing the Feasibility of a Full Investigation
Monitoring Operational Areas at Risk of Fraud
Revamping Internal Controls - Closing the Barn Door
Doing Nothing?
Vending
Lessons Learned
Living a Fa�ade
Prevention Techniques
Disappearing Inventory
Internal Controls
Index