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Informationen zum Autor JOSEPH R. PETRUCELLI, CPA/CFF, FCPA, CVA, CFFA, PSA, CFE, is a founding partner of PP&D Accounting Services, Inc., and Fraud Forces, Inc., where he provides forensic accounting, tax, and consulting services, including testifying and preparing for trial as a qualified expert. He is also an adjunct professor teaching accounting and taxation-related courses, including advanced forensic accounting. He was part of the development team on the fraud risk management and detection certification curriculum of Consultants' Training Institute (CTI), a division of the National Association of Certified Valuators and Analysts (NACVA). Klappentext A savvy examination of where people and value meet, creating the opportunity for fraudAn essential reference for all business professionals, Detecting Fraud in Organizations: Techniques, Tools, and Resources explains the process of how people commit fraud, as well as how to prevent and stop fraud from occurring in your organization. Organized by business processes which succinctly describe how fraud manifests itself on a daily basis, the authors explain ways in which everyone can help guard against fraud by familiarizing themselves with its building blocks and methods used to perpetrate and conceal it. Filled with situational examples the book is accompanied by a website featuring fraud simulations, business process maps, and other useful tools for combating fraud.* Focuses on the people who perpetrate fraud and those who are tasked with preventing and detecting it* Uniquely organized by business processes for more relevance and easier understanding by those people working within organizations* Shows how subtle factors play a large role in identifying and ferreting out fraud in addition to the traditional knowledge of fraud schemes giving people and organizations the edge they need to be successful in prevention and deterrence* Companion website includes additional fraud simulations, business process maps, and useful toolsThe price of fraud can be devastating to your business. Detecting Fraud in Organizations: Techniques, Tools, and Resources equips you and others in your organization with essential information and tools necessary to proactively catch fraud, reduce losses, improve efficiencies and develop actionable controls. Zusammenfassung A savvy examination of where people and value meet, creating the opportunity for fraud An essential reference for all business professionals, Detecting Fraud in Organizations: Techniques, Tools, and Resources explains the process of how people commit fraud, as well as how to prevent and stop fraud from occurring in your organization. Inhaltsverzeichnis Preface ix Acknowledgments xi Introduction 1 The 800-Pound Friendly Gorilla 1 Numbers Don't Lie, People Do 3 An Overview of Fraud 4 The One-Minute Fraud Mysteries 8 A Few Tips for Detecting Fraud As You Begin 13 Setup 16 Chapter 1: Understanding Fraud: What is Fraud, and Why Does It Continue to Happen? 19 People are Greedy-How Greedy are You? 20 One-Minute Fraud Mystery: Trust Us Inc. 21 Distinguishing among Deterrence, Prevention, and Detection 22 The Increased Risk of Fraud Loss 35 Divergent and Convergent Thinking 36 Critical Thinking Requires Critical Questions 40 The Personality Traits of a Fraudster 45 The Moral Compass 48 The Elements of Fraud: MIRD 48 Education about Fraud 52 Confusion about Responsibility 55 Complexity 56 Summary 60 One-Minute Fraud Mystery Analysis 62 Chapter 2: Fraud Detection Approaches 69 Why Doesn't Enhanced Legislative, Regulatory, and Professional Oversight Help to Prevent Fraud? 70 One-Minute Fraud Mystery: Big Fish Investment Inc. 72 Principles and Rules Alone Cannot Eliminate All Fraud ...
