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Informationen zum Autor PETER D. GOLDMANN is founder and President of White-Collar Crime 101 LLC, the parent company of FraudAware and publisher of the monthly newsletter, White-Collar Crime Fighter . He has been the Publisher and Editor of White-Collar Crime Fighter for over twelve years and is recognized as a leading expert in the areas of fraud detection, prevention, investigation, and training. He has written numerous articles on practical approaches to fraud prevention and detection. Klappentext Proven guidance for fraud detection and prevention in a practical workbook formatAn excellent primer for developing and implementing an anti-fraud program, Anti-Fraud Risk and Control Workbook engages readers in an absorbing self-paced learning experience to develop familiarity with the practical aspects of fraud detection and prevention.Whether you are an internal or external auditor, accountant, senior financial executive, accounts payable professional, credit manager, or financial services manager, this invaluable resource provides you with timely discussion on:* Why no organization is immune to fraud* The human element of fraud* Internal fraud at employee and management levels* Conducting a successful fraud risk assessment* Basic fraud detection tools and techniques* Advanced fraud detection tools and techniquesWritten by a recognized expert in the field of fraud detection and prevention, this effective workbook is filled with interactive exercises, case studies, and chapter quizzes and shares industry-tested methods for detecting, preventing, and reporting fraud.Discover how to become more effective in protecting your organization against financial fraud with the essential techniques and tools in Anti-Fraud Risk and Control Workbook. Zusammenfassung This book provides instruction in the critical elements of the fraud "problem" in succinct descriptions, with interactive exercises, cases studies and chapter quizzes. It engages the reader in an absorbing, self-paced learning experience in order to develop a working familiarity with the practical aspects of fraud. Inhaltsverzeichnis Preface vii A Short History of Fraud viii About This Book x About White-Collar Crime 101 LLC xi Acknowledgments xiii Chapter 1 Why No Organization Is Immune to Fraud 1 What Is Fraud? 2 Myths and Realities about Fraud Myth #1: Ethics and Compliance Training "Has Us Covered" 3 Myth #2: Our Finance Staff Are Qualified to Protect us Against Fraud 4 Myth #3: We Have Very Little Fraud Here 4 Myth #4: Fraud Is a Necessary Cost of Doing Business 5 Myth #5: Implementing Controls and Training Is Costly 6 The Urgency of Detecting and Preventing Fraud 6 Tone at the Top 7 Review Points 8 Chapter Quiz 9 Chapter 2 The Human Element of Fraud 11 Who Commits Internal Fraud? 12 The Fraud Personality: Soft Indicators 12 The Fraud Personality: Hard Indicators 14 Why People Steal 14 The Fraud Triangle 15 Case Study #1: Pain, Pills, and Petty Cash 16 Other Fraud Triangle Factors 18 A Triangle or a Diamond? 18 The Trust Factor 19 Case Study #2: The Trusted Thief 19 People: The Key to Detection and Prevention 20 Case Study #3: Demise by Personal Debt 21 Review Points 21 Chapter Quiz 22 Chapter 3 Internal Fraud: Employee Level 25 How Big a Problem Is Internal Fraud? 25 Overview of Employee-Level Fraud 26 Embezzlement 26 Accounts Payable (AP) Fraud 27 Case Study #4: Shell Game in the Big Apple 28 Case Study #5: Health Care Fraud 31 Accounts Receivable Fraud 32 Case Study #6: Robbing Peter to Pay Paul 33 Kickback Schemes 33 Inventory/Supply Schemes 33 Case Study #7: Kickbacks Fly When...
