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Informationen zum Autor MARTIN T. BIEGELMAN, CFE, CCEP , has been fighting fraud and corruption for more than thirty-five years in various roles in law enforcement, consulting, and the corporate sector. He is currently a Director in the Global Investigations and Compliance Practice at Navigant Consulting. He previously served as Director of Financial Integrity at Microsoft Corporation. JOEL T. BARTOW, CFE, CPP, is Operations Director for IntegriGuard, LLC. Mr. Bartow has over twenty-five years of experience in fraud and security investigations as an FBI Special Agent and in the private sector, where he developed successful fraud prevention programs. Klappentext How-to, authoritative guidance for creating a best-in-class fraud prevention and compliance program in any organizationNow in a Second Edition, this practical book helps corporate executives and managers understand the full ramifications of good corporate governance and compliance. It covers best practices for establishing a unit to protect the financial integrity of a business; theories and models on how and why fraud occurs in an organization; importance of strong internal controls; major compliance and corporate governance initiatives and milestones since 1985; and more. Complete coverage includes implementation guidance for a robust fraud prevention and compliance program, including sample policies, best practice examples, and a 14-point management antifraud program.* Covers fraud risk assessment and prevention guidance* Looks at global risk issues, including the Foreign Corrupt Practices Act (FCPA) and UK Bribery Act* Examines amendments to the Federal Sentencing Guidelines for Organizational Crime* Discusses Dodd-Frank Whistleblower Provisions* Explores enterprise risk management key program elements* Offers coverage of how fraud and compliance failures contributed to the financial crisis* Includes enhanced principles for fraud data mining* Presents new cases, checklists and real-world examples, expanded international coverage, and the latest technological tools* Shows executives and managers what their responsibilities are regarding fraud prevention, internal controls, and compliance* Provides an instructor's website, including a test bank* Other titles by Biegelman: Building a World-Class Compliance Program and Foreign Corrupt Practices Act Compliance GuidebookCompletely revised and updated, Executive Roadmap to Fraud Prevention and Internal Control, Second Edition is every manager's best resource for understanding all the complex issues and responsibilities associated with fraud and compliance.Praise for Executive Roadmap to Fraud Prevention and Internal Control: Creating a Culture of Compliance"Martin Biegelman and Joel Bartow convert their lifelong experiences and unparalleled knowledge into a concise, well-written book. They provide the essential tools to take aspirational goals for fraud prevention and compliance and build them into concrete and effective programs."--From the Foreword by Bradley J. Bondi, Partner, Caldwater, Wickersham & Taft LLP"Executive Roadmap touches all the bases on corporate fraud. The authors - both experienced fraud investigators and federal law enforcement agents - lay out the history and major milestones of corporate fraud, and discuss with precision the key issues facing today's executives and compliance leaders. The book provides a valuable overview for business leaders looking to develop and implement effective compliance programs and instill a culture of integrity in order to help their organizations defeat the challenges posed by today's sophisticated fraudsters.--Jeffrey Eglash, Senior Counsel, Litigation & Legal Policy, GE"Biegelman and Bartow provide great insight into not just how fraud occurs inside of companies, but why. Preventing fraud requires a solid understanding of both, making this book a must read for any executive who is serious about creating the...
List of contents
Foreword to the Second Edition xiii
Foreword to the First Edition xvii
Preface xxi
Acknowledgments xxvii
CHAPTER 1 Fraud's Feeding Frenzy 1
CHAPTER 2 Fraud Theory and Prevention 23
CHAPTER 3 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-Oxley 47
CHAPTER 4 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the 2010 Amendments to the Federal Sentencing Guidelines for Organizations 81
CHAPTER 5 Internal Controls and Antifraud Programs 105
CHAPTER 6 Financial Statement Fraud 133
CHAPTER 7 Internal Fraud: Protecting a Company 157
CHAPTER 8 Former Fraudster and New Man 171
CHAPTER 9 External Schemes and Scams: The Rest of the Fraud Story 185
CHAPTER 10 Not Too Big to Fail 205
CHAPTER 11 Designing a Robust Fraud Prevention Program 231
CHAPTER 12 Whistleblowers and Hotlines 255
CHAPTER 13 Time to Do Background Checks 287
CHAPTER 14 Training, Training, and More Training 307
CHAPTER 15 Global Fraud and Corruption Risk 329
CHAPTER 16 The Feds Are Watching: What to Know and Do Now 349
CHAPTER 17 A Fraud Prevention Culture That Works 371
APPENDIX ACFE Fraud Prevention Checklist 391
About the Authors 395
Index 399
