Corporate Fraud and Internal Control + Software Demo

Richard E. Cascarino 지음

Wiley 2012년 10월 10일 출간

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Essential guidance for companies to examine and improve their fraud programsCorporate 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, quot;I didn't know.quot; 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 sectorsIncludes case studies from the United States, Europe, and AfricaFollows the standards laid down by the Association of Certified Fraud Examiners, the internationally recognized body governing this activityAccompanying 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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Preface xiChapter 1: Nature of Fraud 1Fraud and Irregularities: Definitions and Concepts 2Cost of Fraud 10Notes 15Chapter 2: Elements of the Crimes of Theft and Fraud 17Document Fraud 20Corroborating Documents 22Procurement Fraud 22Bribery and Corruption 26Industrial Espionage 28Check Fraud and Money Laundering 30Notes 32Chapter 3: Frauds Against the Individual 33Online Auction Fraud 34Consumer Frauds 35Telephone Frauds 37Charity Frauds 38Misrepresentation of Material Facts 39Concealment of Material Facts 40Advance fees (4-1-9) Frauds 41“Middleman” Frauds 42Bait and Switch 43Larceny 44Extortion 45Counterfeit Goods and Intellectual Property 45Affinity Frauds 46Pyramid Schemes 47Ponzi Schemes 48Career Opportunities 49Cash Recovery Frauds 51Chapter 4: Frauds Against the Organization 53Bankruptcy Fraud 54Check Fraud 54Obtaining Fraudulent Loans 54Unsolicited Orders 57Embezzlement 58Bribery 60Corruption 60Conflicts of Interest 61Breach of Fiduciary Duty 62Theft of Trade Secrets 63False Claims 65False Conveyancing 69Tunneling 70Conspiracy 72Lapping 72Kiting 73Fraudulent Affiliations 74Counterfeit Money 74Benefit Frauds 75Insurance Fraud 76Payment Card Frauds 80Pension Frauds 81Tax Fraud 83Insider Trading and Market Abuse 84Click Fraud 84Counterfeit Goods and Intellectual Property 86Procurement Fraud 87Notes 88Chapter 5: Fighting Corruption 91Bribery in Contracts 93Red Flags at Enron and WorldCom 104Nepotism and Favoritism 104Abuse of Authority 108Developing an Overall Anticorr

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저자(글) Richard E. Cascarino

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RICHARD E. CASCARINO, CRMA, CFE, CIA, CISM, MBA, is a principal of Richard Cascarino #38; Associates. He has over thirty years#39; experience in audit training and consultancy and is a regular speaker at Institute of Internal Auditors (IIA) and Information Systems Audit and Control Association (ISACA) events throughout the United States, Africa, Europe, and the Middle East on fraud prevention, risk management, corporate governance, IT security, and internal auditing. He is a past president of the Institute of Internal Auditors (South Africa) and was the founding Regional Director of the Southern African Region of the Institute of Internal Auditors Inc. Cascarino is also a member of the Board of Regents for Higher Education at the Association of Certified Fraud Examiners.