Bibliographic record and links to related information available from the Library of Congress catalog.
Note: Contents data are machine generated based on pre-publication provided by the publisher. Contents may have variations from the printed book or be incomplete or contain other coding.
CONTENTS Introduction 1 The World of Fraud Who Commits Fraud and Why? Fraud Prevention and Detection Notes 2 Fraud Combatants Fraud Company Profile Auditor Responsibilities to Detect Fraud Financial Statement Audit Versus Fraud Audit Fraud Guidance Audit Deficiencies and Audit Failures The New World Recommended Reading Notes 3 Sarbanes-Oxley-Its Influence on Fraud Prevention Audit Committee Code of Ethics Internal Controls Internal Audit Common Problems Notes 4 Introduction to Proactive Fraud Investigations Fraud Investigations Defined Three Objectives of Fraud Investigations Proactive Fraud Investigations Advice for Inexperienced Fraud Investigators Notes 5 Proactive Fraud Investigations Art of Fishing How Proactive Fraud Investigators Think and Work Beginning the Investigation Selecting a Fraud Type Fraud Investigation Procedure Summary Notes 6 Elementary Fraud Types Three Elementary Fraud Types Duplicate Payment Fraud Multiple Payee Fraud Shell Fraud Notes 7 Fraud Defectives Defective Delivery Fraud Defective Shipment Fraud Defective Pricing Fraud Conclusion Notes 8 Contract Rigging Fraud Definition Obtaining the Contract Contract Change Orders Unbalanced Bidding Detection Recommendations Notes 9 Ethical Behavior Accounting Ethical Standards Consequences of Unethical Behavior Codes of Conduct Notes 10 Evidence Indicative Evidence Validating Evidence Notes 11 Symptomatic Fraud Investigation Symptoms of Fraud Variations in Actual versus Planned Cost "Should Cost" Approach Employee Lifestyle Changes Notes 12 Fraud Investigation Alternatives Monitoring Known or Suspected Fraud Monitoring Operational Areas at Risk of Fraud Fraud Investigations and Internal Control Notes APPENDIX A Anatomy of A Corporate Fraud APPENDIX B Symptomatic Fraud Audit Case Study APPENDIX C Fraud-Specific Contract Review Case Study APPENDIX D World Top Corporation Case Study Glossary Index
Library of Congress Subject Headings for this publication:
Commercial crimes -- United States -- Prevention.
Fraud investigation -- United States.