A.B.C.'s of Behavioral Forensics: Applying Psychology to Financial Fraud Prevention and Detection



BY DR. SRIDHAR RAMAMOORTI, CFE, DAVID E. MORRISON III, JOSEPH W. KOLETAR, CFE, KELLY RICHMOND POPE


Description

Ever wonder what makes a white-collar criminal tick? See the mind of the fraudster laid bare, including their sometimes twisted rationalizations. Along with a fascinating exploration of what makes people fall for common and not-so-common swindles, this book provides a sweeping characterization of the ecology of fraud using The A.B.C.'s of Behavioral Forensics paradigm: the bad Apple (rogue executive), the bad Bushel (groups that collude and behave like gangs), and the bad Crop (representing organization-wide or even societally-sanctioned cultures that are toxic and corrosive).

This book encourages you to take a longer look when hiring new employees and offers a deeper more complex understanding of what happens in organizations and in their people. The A.B.C. model helps those inside and outside organizations inoculate against fraud. It teaches you how to instill the core values of your organization ino your people and create a culture of excellence and integrity that acts as a prophylactic against fraud. Ultimately, you will discover that, used wisely, behavioral methods trump solely economic incentives.



Product Details

COPYRIGHT 2013
ISBN 978-1-118-37055-1
Hardcover, 271 PAGES
JOHN WILEY & SONS

Table of Contents:


  • Part I: When Fraud is Committed
  • Chapter 1: Fraud is Everywhere
  • Chapter 2: The Sins of Quantification and Other Mind-Set Impediments
  • Chapter 3: Beyond the Fraud Triangle: Toward an Outline of A.B.C. Theory
  • Part II: The Foundations of Behavioral Forensics: Why Good People Do Bad Things
  • Chapter 4: Beyond the Fraud Triangle and into the Mind: The Building Blocks of Behavioral Forensics— Understanding How the Basics of Human Behavior Tie into Fraud
  • Chapter 5: “Said the Spider to the Fly . . .”: The Predator-Prey Dance— Putting Behavioral Science Fundamentals into Motion
  • Chapter 6: The Accidental Fraudster (Bad Apple): When the Apple Turns and Honesty Reverses Course
  • Chapter 7: The Bad Bushel and Beyond: Seeing the Larger Context of the C-Suite
  • Part III: A Call to Action
  • Chapter 8: Managing the Ecology of Fraud: What You Can Do on Monday Morning
  • Chapter 9: The Future of Behavioral Forensics: Developing Psychological Awareness to Complement Financial Fraud Suspicions
  • Appendix A: The Psychology and Sociology of Fraud: Integrating the Behavioral Sciences Component into Fraud and Forensic Accounting Curricula
  • Appendix B: Chapter Supplements