Managing Fraud Risk

Steve Giles 지음

Wiley 2012년 11월 12일 출간

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A strategic, practical, cost-effective approach to fraud preventionIn troubled economic times, the risk of fraud and financial crime increases. In our post credit crunch environment, new laws and tougher penalties for financial crime mean that if you are in business, you have a responsibility to help fight fraud.However, to design effective, proportionate fraud controls for your business, you need a complete picture of all the risks. Managing Fraud Risk shows you where to look for fraud, setting out a route-map for finding and fighting fraud risks in your business, with the practical, strategic advice you need.Combining the latest theory with forensic risk analysis, this book reveals how you can provide assurance to your Board and stakeholders. Practical examples are used to clearly show cost-effective techniques for preventing and detecting business fraud. An innovative fraud awareness quiz enables you to easily apply the theories and principles.Answers questions such as: Who commits more fraud: men or women? How many of your employees are prepared to falsify documents?Essential information to ensure your procedures are sufficient to meet compliance with new international legislation increasing the liability of directors and managers in cases of fraud and corruptionTakes a new perspective from the point of view of business risk, making it unique to other texts that take only an auditing, investigative, or specialist approachThis route-map is essential reading to help you navigate the complex landscape of business fraud.

목차

Acknowledgements xvIntroduction 1Making me an offer that I can&'t refuse 1Opening remarks 2About this book 31. Personal experiences 42. Courses, delegates and the Fraud Awareness Quiz 73. Interviews and interviewees 8Concepts and focus 8Fraud: the gorilla in the room? 91. The Bernie Madoff effect 102. Corporate fraud highlighted by the international media 113. General fraud highlighted by the national media in the UK 12Closing remarks 141 Responsibility 17What a mess &n- how could all this have been allowed to happen? 17Introduction 19Answers to the Quiz 20Responsibility Framework 22Introduction 22International best practice 23Practical application 24The linkage between risk management and internal controls 25Overview 25Control design linked to risk 26The importance of evidence 26Introduction 26Examples 27Evidence of management of fraud risks 28The role of audit in fraud prevention and detection 29Overview 29Little training for auditors on fraud awareness 29Problems and remedies 30The strategic approach to managing fraud risk 30Best practice guidance 30The Fraud Risk Management Framework 31Introduction 31Summary &n- Five Key Learning Points for Directors and Managers 332 Meaning 35The hairs on the back of my neck 35Introduction 36Answers to the Quiz 36Fraud definitions 38Key word &n- deception 39Key word &n- intentional 40ACFE occupational fraud typology 411. Fraudulent financial statements schemes 422. Asset misappropriation 443. Corruption 47The ACFE&'s “Report to the Nation” 49Fraud and the law 50Introduction 50The Fraud Act 2006 50Commentary 51Some ex

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저자(글) Steve Giles

<br />저자 : <br /><br />저자 : <br /><br />저자 : <br /><br />저자 : <br /><br />저자 : <br />저자 : <br />저자 : <br />Steve Giles is a chartered accountant with over 20 years experience of fighting fraud. This began with his involvement in the Polly Peck investigation in the early 1990s and continued with a variety of forensic accounting assignments whilst still at Deloitte. Now a consultant, Steve has worked on many fraud investigation cases in the UK, Continental Europe and the US, whilst also advising his clients on the most effective measures that they can take to prevent, deter and detect fraud in their organisations. Today he lectures extensively around the world on fraud and financial crime matters generally and also on the broader subjects of corporate governance, risk management, auditing and business ethics. He is an Associate Member of the Institute of Chartered Accountants in England and Wales.<br /><br /><br /><br /><br />