Table of contents for Fraud 101 : techniques and strategies for detection / Howard Silverstone, Howard R. Davia.

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.


Counter
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.