Description:
Fraud continues to be one of the fastest growing and most costly crimes in the United States and around the world. The more an organization can learn about fraud in general and the potential fraud risks that threaten the financial stability of the organization's cash flow, the better that organization will be equipped to design and implement measures to prevent schemes from occurring in the first place.
Fraud 101, Third Edition serves as an enlightening tool for you, whether you are a business owner or manager, an accountant, or auditor who needs to learn about the nature of fraud. In this invaluable guide, you will discover and better understand the inner workings of numerous financial schemes and internal controls to increase your awareness and possibly prevent fraud from destroying your organization's financial stability. It offers guidance, understanding, and new, real-world case studies on the major types of fraud, including:
An understanding of why fraud is committed
An overview of financial fraud schemes
White-collar crime
Uncovering employee embezzlement
Establishing internal fraud controls
The nature of collecting evidence
Product Details:
Copyright 2009
ISBN 978-0-470-48196-7
Hardcover, 234 Pages
John Wiley & Sons Publishing
Table of Contents:
Chapter 1: The World of Fraud
Chapter 2: Why Is Fraud Committed?
Chapter 3: Financial Statement Fraud Schemes
Chapter 4: Employee Embezzlements
Chapter 5: Other Fraud Schemes
Chapter 6: Contract Rigging Schemes
Chapter 7: Responses to Fraud
Chapter 8: The Importance of Internal Controls and Internal Audit
Chapter 9: Evidence
Chapter 10: Conducting Fraud Investigations: A Practical Approach
Chapter 11: Fraud Investigation Alternatives
Appendix A: Vending Lessons Learned
Appendix B: Living a Facade Prevention Techniques
Appendix C: Disappearing Inventory