Corporate Fraud Handbook

This book walks you through detection, prevention, and aftermath to help you shore up your defenses and effectively manage fraud risk.

Author: Joseph T. Wells

Publisher: John Wiley & Sons

ISBN: 9781119351986

Category: Business & Economics

Page: 432

View: 663

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Delve into the mind of a fraudster to beat them at their own game Corporate Fraud Handbook details the many forms of fraud to help you identify red flags and prevent fraud before it occurs. Written by the founder and chairman of the Association of Certified Fraud Examiners (ACFE), this book provides indispensable guidance for auditors, examiners, managers, and criminal investigators: from asset misappropriation, to corruption, to financial statement fraud, the most common schemes are dissected to show you where to look and what to look for. This new fifth edition includes the all-new statistics from the ACFE 2016 Report to the Nations on Occupational Fraud and Abuse, providing a current look at the impact of and trends in fraud. Real-world case studies submitted to the ACFE by actual fraud examiners show how different scenarios play out in practice, to help you build an effective anti-fraud program within your own organization. This systematic examination into the mind of a fraudster is backed by practical guidance for before, during, and after fraud has been committed; you'll learn how to stop various schemes in their tracks, where to find evidence, and how to quantify financial losses after the fact. Fraud continues to be a serious problem for businesses and government agencies, and can manifest in myriad ways. This book walks you through detection, prevention, and aftermath to help you shore up your defenses and effectively manage fraud risk. Understand the most common fraud schemes and identify red flags Learn from illustrative case studies submitted by anti-fraud professionals Ensure compliance with Sarbanes-Oxley and other regulations Develop and implement effective anti-fraud measures at multiple levels Fraud can be committed by anyone at any level—employees, managers, owners, and executives—and no organization is immune. Anti-fraud regulations are continually evolving, but the magnitude of fraud's impact has yet to be fully realized. Corporate Fraud Handbook provides exceptional coverage of schemes and effective defense to help you keep your organization secure.
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Corporate Fraud Handbook

Management Fraud Management has an obligation to disclose to the shareholders significant fraud committed by officers ... For example, common directors of two companies that do business with each other, any corporate general partner and ...

Author: Joseph T. Wells

Publisher: John Wiley & Sons

ISBN: 9780470095911

Category: Business & Economics

Page: 456

View: 239

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Learn how to spot the "red flags" of fraud, how to comply with recent regulations including Sarbanes-Oxley, and how to develop and implement effective preventative measures. Emphasizing that it is much more cost effective to prevent fraud than to punish it, Corporate Fraud Handbook: Prevention and Detection, Second Edition gives you practical insight into fraud schemes used by employees, owners, managers, and executives to defraud their customers. This new edition also gives you access to all new statistics from the ACFE 2006 Report to the Nation as well as new cases.
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Corporate Fraud

They do not care a jot about the effect the fraud will have on their company , colleagues or managers . Many frauds , especially in the public sector , arise because of the ego - related system of political contributions , supposedly to ...

Author: Michael J. Comer

Publisher: Gower Publishing, Ltd.

ISBN: 0566078104

Category: Social Science

Page: 676

View: 716

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A radically revised edition of one of the most successful books in its field. It deals comprehensively with both policy issues and methods, and looks in turn at each of the main business functions from the point of view of risk and prevention.
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Investigating Corporate Fraud

The police are not concerned with This may be a top priority for the making financial recoveries. victim. ... The latter are often a work of art, and victims of corporate fraud should try, through their counsel, to ensure that the most ...

Author: Michael J. Comer

Publisher: Routledge

ISBN: 9781317113133

Category: Law

Page: 264

View: 225

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In 1998 Gower published the highly successful third edition of Corporate Fraud by Michael Comer. Sadly, the need for such books has not disappeared - if anything it has increased - with cases such as Enron, WorldCom and the Allied Irish Bank and so this volume concentrates on the practicalities of investigating and recovering from fraud. Fraud can be prevented by secure processes and by ensuring that people allowed access to them are honest. This is easier said than done; failures will occur and every company needs contingency plans as a safety net. Contrary to popular belief, corporate fraud happens to good companies and effective managers. What is crucial is your reaction when suspicions are first aroused - fraud changes from a problem to a disaster mainly because people's initial response is ineffective. This book is a comprehensive action plan for organizations that are victims of corporate fraud. The aim is to help make sure that you can react swiftly and effectively, recover your money, your costs with interest and punish the offenders so that a deterrent is established for others. Most importantly the book will help you return to normal working as quickly as possible. It is highly practical, featuring checklists and case examples throughout. Applying his extraordinary experience, keen insight and vast practical knowledge, Mike Comer is able to take a unique position in showing organizations what they can do and what their rights are. His writing style is entertaining and enlightening - this is no dry, laborious and incomprehensible legal reference. You will find Investigating Corporate Fraud a fascinating and invaluable source of practical expert guidance on a subject strewn with potential dangers.
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Corporate Fraud

This third edition is a radical revision reflecting the world of EDI, electronic commerce, derivatives, computerization, empowerment, downsizing and other recent developments.

Author: Michael J. Comer

Publisher: Routledge

ISBN: 9781351948524

Category: Business & Economics

Page: 704

View: 490

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Fact: Barings was an excellent company, with professional managers. Their careers were devastated by fraud. How many other managers are now in the same position without knowing it? Fact: The average company loses between 2 per cent and 5 per cent of its turnover as a result of dishonesty. When Mike Comer’s book first appeared it quickly established itself worldwide as the standard work in its field. This third edition is a radical revision reflecting the world of EDI, electronic commerce, derivatives, computerization, empowerment, downsizing and other recent developments. Ironically, many of these have exposed companies to an alarming range of new risks. With the help of real-life case histories the author identifies the main types of fraud, the circumstances in which they occur and the telltale signs that give them away. He examines internal control systems and the attitudes and practices that allow fraud to flourish. He explains in detail how fraud can be prevented and detected, and shows why it is that many fashionable management techniques can also potentially pave the way to corporate disaster.
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Corporate Fraud Exposed

Corporate fraud has become a severe challenge for any organization in today's global business environment. It has received increasing attention from both practitioners and academics. According to the 2018 Global Economic Crime and Fraud ...

Author: H. Kent Baker

Publisher: Emerald Group Publishing

ISBN: 9781789734195

Category: Business & Economics

Page: 524

View: 869

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Corporate Fraud Exposed uncovers the motivations and drivers of fraud including agency theory, executive compensation, and organizational culture. It delves into the consequences of fraud for various firm stakeholders, and its spillover effects on other corporations, the political environment, and financial market participants.
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Corporate Fraud

Does the Audit Committee assume a proactive oversight role in considering the fraud policy, the corporate ethics program, and the fraud response plan, including the need to seek expert advice and ask tough questions of responsible ...

Author: K. H. Spencer Pickett

Publisher: John Wiley & Sons

ISBN: 047017398X

Category: Business & Economics

Page: 320

View: 592

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An entertaining introduction to a serious issue It's not a secret that corporate fraud and scandal are real threats to business today, from which no organization is immune. Fraud losses are devastating-but they are also highly avoidable. The third book in the A Manager's Journey series, Corporate Fraud follows Bill Reynolds first to New York City and then to Florida where, along with his colleague Jack, he sets up an anti-fraud policy within their company and investigates allegations made by a whistleblower in their Orlando office-until the whistleblower disappears. Unconventional in approach, yet extraordinarily useful, Corporate Fraud is sprinkled with practical examples and workable solutions that take you from zero understanding of organizational fraud to integration of corporate fraud risk management and sound internal controls into everyday work. Through Bill's latest journey, you'll discover how to manage the risk of fraud across all parts of your business and meet the requirements of Sarbanes-Oxley as well as public sector regulations. It's the definitive resource for managers, auditors, fraud examiners, CFOs, and workteams, with relevant information on preventing and detecting fraud within your organization.
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Corporate Fraud

fraud. risk. At one end of the spectrum, there are frauds that are small in their monetary impact, but relatively high in ... There are, of course, frauds which are somewhere in the middle of the spectrum – small enough that the company ...

Author: Maryam Hussain

Publisher: A&C Black

ISBN: 9781472905093

Category: Business & Economics

Page: 176

View: 294

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Corporate fraud is unlike any other risk that an organisation has to manage. It requires us to believe that we can be deceived by individuals that we know, trust and do business with – one of life's 'inconvenient truths'. So, we often choose to believe many of the myths that prevail: 'our people would not commit fraud'... 'fraud couldn't happen to us, we're a stable organisation'... 'we would know quickly if it happened, we watch the vulnerable areas'. The fact is that people are driven by complex motivations and fraudsters exploit opportunities and gaps in the fabric of their organisation, particularly during times of change. Notable cases include Bernard Madoff's $65 Billion fake Ponzi Scheme, and the Libor manipulation by Barclays who were consequently fined £450 million. To spot a fraud early relies on looking at the organisation through a different lens that brings the fraud trail into focus – you have to think like a fraudster, know what you are looking for and develop practical anti-fraud strategies. There are relatively few truly unique fraud schemes, but the nature of the trail and details change with economic development, advances in technology, and the emergence of new business models. Drawing on the practical experiences of fraud investigators from across the world, in this book we provide perspectives to help you identify the many guises of the 'fraud trail' - taking into account cultural, technological and social factors. Through stories of ordinary and extraordinary frauds and fraudsters and those that have investigated them, we will provide a 'fraud lens' - helping you to protect your organisation and spot the warning signs before a small problem becomes a huge fraud which could threaten its future.
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Corporate Fraud and Internal Control Workbook

THIS WORKBOOK IS THE COMPANION, selfstudy guide to Corporate Fraud and Internal Control: A Framework for Prevention. A wide variety of crimes and swindles fall withinthebroaddefinition of fraud. From fraud against the individual to ...

Author: Richard E. Cascarino

Publisher: John Wiley & Sons

ISBN: 9781118478509

Category: Business & Economics

Page: 192

View: 600

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The essential companion to Corporate Fraud and Internal Control, complete with review exercises for key concepts Used together with Corporate Fraud and Internal Control: A Framework for Prevention, this Workbook tests readers' knowledge of the subject with a focus on the appropriateness of the design of the system of internal controls in fraud risk mitigation, as well as the mechanisms to ensure effective implementation and monitoring on an ongoing basis. This Workbook includes step-by-step exercises and tests to help the reader master the techniques in fraud prevention and detection. Companion to Corporate Fraud and Internal Control: A Framework for Prevention Includes step-by-step exercise and tests Provides discussion-based case studies Features the necessary tools that companies need to combat fraud Written by a fraud prevention leader, Corporate Fraud and Internal Control Workbook features a fill in the blanks structure, followed by a short answer section, and ending with a discussion based series of case studies covering the following topics.
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A Comparative Analysis of Corporate Fraud

Fraud Law: Book Four Sally Ramage. The Enron Board of Directors Directors are charged with monitoring management's performance on behalf of the corporation's investors. Enron's fraudulent transactions violated federal criminal ...

Author: Sally Ramage

Publisher: iUniverse

ISBN: 9780595401987

Category: Law

Page: 276

View: 130

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A Comparative Analysis of Corporate Fraud: Book Four examines corporate fraud in the United Kingdom compared with that of two civil law neighboring countries, France and Germany, as well as the United States. The objective of the study is to discover how fraud occurs, how the two different legal systems treat fraud, contributing factors, and if recommendations were made to authorities in an attempt to combat this illegal activity. The UK can learn much from the French legal system and the way France prosecutes corporations. Germany's Criminal Code is equally comprehensive in its prescriptive definitions of fraud, especially corporate fraud. Although the UK is striving for a general law against fraud, the UK Fraud Offence Bill is very inadequate, lacking detailed solutions. The UK has become entrenched in upholding legal privilege, bowing to intense lobbying by the legal profession. And the use of electronic evidence, vital in prosecuting modern corporate fraud, remains overlooked. The attitude toward corporate fraud in the UK remains laissez-faire. By analyzing corporate fraud in the US, France, and Germany, author Sally Ramage highlights examples that the UK can take from these countries that combat corporate fraud without derogation of established international human rights.
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Corporate Fraud and Internal Control Software Demo

Applicable for a wide variety of environments, including governmental, financial, manufacturing and e-business sectors Includes case studies from the United States, Europe, and Africa Follows the standards laid down by the Association of ...

Author: Richard E. Cascarino

Publisher: John Wiley & Sons

ISBN: 9781118301562

Category: Business & Economics

Page: 400

View: 383

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Essential guidance for companies to examine and improve their fraud programs Corporate governance legislation has become increasingly concerned with the ongoing resilience of organizations and, particularly, with their ability to resist corporate fraud from the lowest levels to the upper echelons of executive management. It has become unacceptable for those responsible for corporate governance to claim, "I didn't know." Corporate Fraud and Internal Control focuses on the appropriateness of the design of the system of internal controls in fraud risk mitigation, as well as the mechanisms to ensure effective implementation and monitoring on an ongoing basis. Applicable for a wide variety of environments, including governmental, financial, manufacturing and e-business sectors Includes case studies from the United States, Europe, and Africa Follows the standards laid down by the Association of Certified Fraud Examiners, the internationally recognized body governing this activity Accompanying interrogation software demo (software demo is not included as part of this book's e-book file, but is available for download after purchase) Written by a fraud prevention leader, Corporate Fraud and Internal Control addresses the concerns of both management and audit in ensuring a demonstrable level of activity to ensure sustainability of the organization and minimization of the impacts of fraud, upon early detection.
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Corporate Fraud

Real-world help for companies combating fraud – from major management fraud to fraudulent financial reporting From the author’s more than thirty years of corporate auditing experience, Corporate Fraud features scores of useful case ...

Author: John D. O'Gara

Publisher: John Wiley & Sons

ISBN: 9780471656173

Category: Business & Economics

Page: 224

View: 394

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Real-world help for companies combating fraud – from majormanagement fraud to fraudulent financial reporting From the author’s more than thirty years of corporateauditing experience, Corporate Fraud features scores of useful casestudies that illustrate the principles of numerous types of fraudand how to avoid them in your business. A must-have for all auditors, controllers, CFOs, and businessmanagers, Corporate Fraud offers broad coverage of: The most common and damaging types of fraud in today’sbusiness environment The many facets of fraud, including management fraud, corporategovernance, and top-level forensics issues, as well as financialstatement fraud and the interconnected nature of each Corruption: bribery, including contracting, subcontracting, andleasing; and outsourcing Misappropriation: vendor billings, skimming, and divertedreceipts Fraud for the organization: money laundering, price fixing, andfraud in the international arena Order your copy today!
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Corporate Fraud

Author: Jack Bologna

Publisher: Butterworth-Heinemann

ISBN: UOM:39015009049407

Category: Social Science

Page: 217

View: 502

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Investigating and Prosecuting Financial Fraud After the Fraud Enforcement and Recovery Act

would like to highlight some of the other types of financial schemes the FBI is currently investigating Corporate Fraud The FBI's efforts to address complex securities and corporate frauds have also greatly expanded in recent years .

Author: United States. Congress. Senate. Committee on the Judiciary

Publisher:

ISBN: UCSD:31822038357224

Category: Commercial crimes

Page: 97

View: 790

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Corporate Fraud in Japan

On this issue, this book investigates eight incidents of corporate fraud in Japanese corporations, based on third-party investigation reports.

Author: Takashi Yasuoka

Publisher: Cambridge Scholars Publishing

ISBN: 9781527536241

Category: Business & Economics

Page: 160

View: 200

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In recent years, numerous incidents of corporate fraud have been reported in Japan. These have occurred at a number of world-famous Japanese companies, including Toshiba, Olympus, and Kobe Steel, among others. Needless to say, these companies already had a risk management system in place; the problem here is why these systems didn’t function. On this issue, this book investigates eight incidents of corporate fraud in Japanese corporations, based on third-party investigation reports. It explores common problems in corporate governance and internal control systems present in these incidents, and discusses why these companies’ three lines of defense let them down. These observations are valuable for readers worldwide who study corporate governance, risk management, and business management.
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Corporate Fraud Exposed

Corporate Fraud Exposed uncovers the motivations and drivers of fraud including agency theory, executive compensation, and organizational culture.

Author: H. Kent Baker

Publisher: Emerald Group Publishing

ISBN: 9781789734171

Category: Business & Economics

Page: 524

View: 537

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Corporate Fraud Exposed uncovers the motivations and drivers of fraud including agency theory, executive compensation, and organizational culture. It delves into the consequences of fraud for various firm stakeholders, and its spillover effects on other corporations, the political environment, and financial market participants.
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Corporate Fraud and Corruption

Krambia-Kapardis focuses on her own empirical research into the aetiology of fraud to showcase a holistic approach to fraud prevention. This book also features major case studies from the United States, the United Kingdom, and Australia.

Author: M. Krambia-Kapardis

Publisher: Springer

ISBN: 9781137406439

Category: Business & Economics

Page: 233

View: 121

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Recent large-scale corporate collapses, such as Lehman Brothers, Enron, Worldcom, and Parmalat, highlight the implosion of traditional models of fraud prevention. By focusing on risk factors at the micro level, they have failed to take into account the broader context in which external auditors operate as well as the crucial importance of such factors as corruption, organizational culture, corporate social responsibility, ethical values, governance, ineffective regulation, and a lack of transparency. Corporate Fraud and Corruption engages readers by showing how evidence-based, multi-level micro and macro analysis of fraud risk and protective factors inform effective fraud prevention, in turn minimizing financial catastrophes. Krambia-Kapardis focuses on her own empirical research into the aetiology of fraud to showcase a holistic approach to fraud prevention. This book also features major case studies from the United States, the United Kingdom, and Australia.
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Corporate Fraud and Internal Control Workbook

The essential companion to Corporate Fraud and Internal Control, complete with review exercises for key concepts Used together with Corporate Fraud and Internal Control: A Framework for Prevention, this Workbook tests readers' knowledge of ...

Author: Richard E. Cascarino

Publisher: John Wiley & Sons

ISBN: 9781118317105

Category: Business & Economics

Page: 192

View: 235

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The essential companion to Corporate Fraud and Internal Control, complete with review exercises for key concepts Used together with Corporate Fraud and Internal Control: A Framework for Prevention, this Workbook tests readers' knowledge of the subject with a focus on the appropriateness of the design of the system of internal controls in fraud risk mitigation, as well as the mechanisms to ensure effective implementation and monitoring on an ongoing basis. This Workbook includes step-by-step exercises and tests to help the reader master the techniques in fraud prevention and detection. Companion to Corporate Fraud and Internal Control: A Framework for Prevention Includes step-by-step exercise and tests Provides discussion-based case studies Features the necessary tools that companies need to combat fraud Written by a fraud prevention leader, Corporate Fraud and Internal Control Workbook features a fill in the blanks structure, followed by a short answer section, and ending with a discussion based series of case studies covering the following topics.
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SEC and Corporate Audits Detecting and disclosing financial fraud

If we are dealing with material - frauds material to the financial statements and a report by the auditors if the company does not take adequate action and do the appropriate things , I think the Commission would not have much objection ...

Author: United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations

Publisher:

ISBN: UCBK:B001165852

Category: Accountants

Page:

View: 654

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Corporate Fraud

Protect your organisation by looking at it through a new lens to spot the early warning signs of fraud.

Author: Maryam Kennedy

Publisher: A&C Black

ISBN: 9781472905086

Category: Business & Economics

Page: 176

View: 617

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Protect your organisation by looking at it through a new lens to spot the early warning signs of fraud.
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