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Informationen zum Autor RICHARD E. CASCARINO, CRMA, CFE, CIA, CISM, MBA, is a principal of Richard Cascarino & Associates. He has over thirty years' 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. Klappentext 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, "I didn't know." 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 sectors* Includes case studies from the United States, Europe, and Africa* Follows the standards laid down by the Association of Certified Fraud Examiners, the internationally recognized body governing this activity* Accompanying 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. Zusammenfassung Essential guidance for companies to examine and improve their fraud programs Corporate 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. Inhaltsverzeichnis Preface xi Chapter 1: Nature of Fraud 1 Fraud and Irregularities: Definitions and Concepts 2 Cost of Fraud 10 Notes 15 Chapter 2: Elements of the Crimes of Theft and Fraud 17 Document Fraud 20 Corroborating Documents 22 Procurement Fraud 22 Bribery and Corruption 26 Industrial Espionage 28 Check Fraud and Money Laundering 30 Notes 32 Chapter 3: Frauds Against the Individual 33 Online Auction Fraud 34 Consumer Frauds 35 Telephone Frauds 37 Charity Frauds 38 Misrepresentation of Material Facts 39 Concealment of Material Facts 40 Advance fees (4-1-9) Frauds 41 "Middleman" Frauds 42 Bait and Switch 43 Larceny 44 Extortion 45 Counterfeit Goods and Intellectual Property 45 Affinity Frauds 46 Pyramid Schemes 47 Ponzi Schemes 48 Career Opportunities 49 Cash Recovery Frauds 51 Chapter 4: Frauds Against the Organization 53 Bankruptcy Fraud 54 Check Fraud 54 Obtaining Fraudulent Loans 54 Unsolicited Orders 57 Embezzlement 58 Bribery 60 Corruption 60 Conflicts of Interest 61 Breach of Fiduciary Duty 62 Theft of Trade Secr...
