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, and Kelly Richmond Pope

This book’s author is a CFE

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


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 into 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

This book's author is a CFE.
Label Value
ISBN 978-1-118-37055-1
Publisher John Wiley & Sons
Published Copyright 2013
Pages 271
Format Hardcover

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

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