{"product_id":"corporate-fraud-and-internal-control-software-demo-isbn-9781118301562","title":"Corporate Fraud and Internal Control, + Software Demo","description":"\u003cb\u003eEssential guidance for companies to examine and improve their fraud programs\u003c\/b\u003e  \u003cp\u003eCorporate 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.\" \u003ci\u003eCorporate Fraud and Internal Control\u003c\/i\u003e 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.\u003c\/p\u003e \u003cul\u003e \u003cli\u003eApplicable for a wide variety of environments, including governmental, financial, manufacturing and e-business sectors\u003c\/li\u003e \u003cli\u003eIncludes case studies from the United States, Europe, and Africa\u003c\/li\u003e \u003cli\u003eFollows the standards laid down by the Association of Certified Fraud Examiners, the internationally recognized body governing this activity\u003c\/li\u003e \u003cli\u003eAccompanying interrogation software demo (software demo is not included as part of this book's e-book file, but is available for download after purchase)\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eWritten by a fraud prevention leader, \u003ci\u003eCorporate Fraud and Internal Control\u003c\/i\u003e 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.\u003c\/p\u003e \u003cp\u003ePreface xi\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1: Nature of Fraud 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFraud and Irregularities: Definitions and Concepts 2\u003c\/p\u003e \u003cp\u003eCost of Fraud 10\u003c\/p\u003e \u003cp\u003eNotes 15\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2: Elements of the Crimes of Theft and Fraud 17\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDocument Fraud 20\u003c\/p\u003e \u003cp\u003eCorroborating Documents 22\u003c\/p\u003e \u003cp\u003eProcurement Fraud 22\u003c\/p\u003e \u003cp\u003eBribery and Corruption 26\u003c\/p\u003e \u003cp\u003eIndustrial Espionage 28\u003c\/p\u003e \u003cp\u003eCheck Fraud and Money Laundering 30\u003c\/p\u003e \u003cp\u003eNotes 32\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3: Frauds Against the Individual 33\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOnline Auction Fraud 34\u003c\/p\u003e \u003cp\u003eConsumer Frauds 35\u003c\/p\u003e \u003cp\u003eTelephone Frauds 37\u003c\/p\u003e \u003cp\u003eCharity Frauds 38\u003c\/p\u003e \u003cp\u003eMisrepresentation of Material Facts 39\u003c\/p\u003e \u003cp\u003eConcealment of Material Facts 40\u003c\/p\u003e \u003cp\u003eAdvance fees (4-1-9) Frauds 41\u003c\/p\u003e \u003cp\u003e“Middleman” Frauds 42\u003c\/p\u003e \u003cp\u003eBait and Switch 43\u003c\/p\u003e \u003cp\u003eLarceny 44\u003c\/p\u003e \u003cp\u003eExtortion 45\u003c\/p\u003e \u003cp\u003eCounterfeit Goods and Intellectual Property 45\u003c\/p\u003e \u003cp\u003eAffinity Frauds 46\u003c\/p\u003e \u003cp\u003ePyramid Schemes 47\u003c\/p\u003e \u003cp\u003ePonzi Schemes 48\u003c\/p\u003e \u003cp\u003eCareer Opportunities 49\u003c\/p\u003e \u003cp\u003eCash Recovery Frauds 51\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4: Frauds Against the Organization 53\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBankruptcy Fraud 54\u003c\/p\u003e \u003cp\u003eCheck Fraud 54\u003c\/p\u003e \u003cp\u003eObtaining Fraudulent Loans 54\u003c\/p\u003e \u003cp\u003eUnsolicited Orders 57\u003c\/p\u003e \u003cp\u003eEmbezzlement 58\u003c\/p\u003e \u003cp\u003eBribery 60\u003c\/p\u003e \u003cp\u003eCorruption 60\u003c\/p\u003e \u003cp\u003eConflicts of Interest 61\u003c\/p\u003e \u003cp\u003eBreach of Fiduciary Duty 62\u003c\/p\u003e \u003cp\u003eTheft of Trade Secrets 63\u003c\/p\u003e \u003cp\u003eFalse Claims 65\u003c\/p\u003e \u003cp\u003eFalse Conveyancing 69\u003c\/p\u003e \u003cp\u003eTunneling 70\u003c\/p\u003e \u003cp\u003eConspiracy 72\u003c\/p\u003e \u003cp\u003eLapping 72\u003c\/p\u003e \u003cp\u003eKiting 73\u003c\/p\u003e \u003cp\u003eFraudulent Affiliations 74\u003c\/p\u003e \u003cp\u003eCounterfeit Money 74\u003c\/p\u003e \u003cp\u003eBenefit Frauds 75\u003c\/p\u003e \u003cp\u003eInsurance Fraud 76\u003c\/p\u003e \u003cp\u003ePayment Card Frauds 80\u003c\/p\u003e \u003cp\u003ePension Frauds 81\u003c\/p\u003e \u003cp\u003eTax Fraud 83\u003c\/p\u003e \u003cp\u003eInsider Trading and Market Abuse 84\u003c\/p\u003e \u003cp\u003eClick Fraud 84\u003c\/p\u003e \u003cp\u003eCounterfeit Goods and Intellectual Property 86\u003c\/p\u003e \u003cp\u003eProcurement Fraud 87\u003c\/p\u003e \u003cp\u003eNotes 88\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5: Fighting Corruption 91\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBribery in Contracts 93\u003c\/p\u003e \u003cp\u003eRed Flags at Enron and WorldCom 104\u003c\/p\u003e \u003cp\u003eNepotism and Favoritism 104\u003c\/p\u003e \u003cp\u003eAbuse of Authority 108\u003c\/p\u003e \u003cp\u003eDeveloping an Overall Anticorruption Culture 109\u003c\/p\u003e \u003cp\u003eNotes 110\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6: Role of Ethics in Fighting Fraud 113\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHow Moral Decisions Are Made 114\u003c\/p\u003e \u003cp\u003eNature and Role of Ethics 115\u003c\/p\u003e \u003cp\u003eManaging Ethical Risk 121\u003c\/p\u003e \u003cp\u003eReporting of Fraud 124\u003c\/p\u003e \u003cp\u003eNotes 128\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7: Controlling Fraud 129\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCorporate Governance and Fraud Prevention 130\u003c\/p\u003e \u003cp\u003eAudit Committee’s Role in Fighting Fraud 136\u003c\/p\u003e \u003cp\u003eInternal Control and the Prevention of Fraud 143\u003c\/p\u003e \u003cp\u003eFighting Shrinkage 156\u003c\/p\u003e \u003cp\u003eInternal Audit Role 157\u003c\/p\u003e \u003cp\u003eNotes 166\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8: Fraud Risk Management 169\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eEstablishing the Corporate Fraud Risk Profile 170\u003c\/p\u003e \u003cp\u003eCascarino Cube 175\u003c\/p\u003e \u003cp\u003eRoles of the Internal, External, and Forensic Auditor 178\u003c\/p\u003e \u003cp\u003eWhistleblowing in Detecting Fraud 183\u003c\/p\u003e \u003cp\u003eNote 186\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9: Investigating Fraud 187\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eRed Flags and Indicators of Fraud 188\u003c\/p\u003e \u003cp\u003eCorporate Fraud Indicators 193\u003c\/p\u003e \u003cp\u003eConducting an Investigation 203\u003c\/p\u003e \u003cp\u003eTools and Techniques 207\u003c\/p\u003e \u003cp\u003eUse of the Polygraph 217\u003c\/p\u003e \u003cp\u003eDocumenting the Investigative Process 219\u003c\/p\u003e \u003cp\u003eEvidence Analysis 219\u003c\/p\u003e \u003cp\u003eInvestigative Errors 219\u003c\/p\u003e \u003cp\u003eAfter the Event 221\u003c\/p\u003e \u003cp\u003eEstablishing an Investigations Function 221\u003c\/p\u003e \u003cp\u003eTracing and Recovering Assets 222\u003c\/p\u003e \u003cp\u003eNotes 226\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10: Computer Fraud and Countermeasures 227\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eMainframe Architectures 230\u003c\/p\u003e \u003cp\u003eMainframe Communications 233\u003c\/p\u003e \u003cp\u003eControl of Servers 234\u003c\/p\u003e \u003cp\u003eWAN Communications 236\u003c\/p\u003e \u003cp\u003eWorkstation Security 236\u003c\/p\u003e \u003cp\u003eMobile Computing and the Internet 238\u003c\/p\u003e \u003cp\u003eCloud Computing 241\u003c\/p\u003e \u003cp\u003eComputer and Information Fraud 243\u003c\/p\u003e \u003cp\u003eMonitoring Tools 247\u003c\/p\u003e \u003cp\u003ePreventing E-Commerce Fraud 249\u003c\/p\u003e \u003cp\u003eE-commerce Control Opportunities 254\u003c\/p\u003e \u003cp\u003eE-payments 255\u003c\/p\u003e \u003cp\u003eInternal Control Best Practices 255\u003c\/p\u003e \u003cp\u003eNewer Fraud Schemes 256\u003c\/p\u003e \u003cp\u003eProtecting Digital Assets 257\u003c\/p\u003e \u003cp\u003eFoiling the Hackers 259\u003c\/p\u003e \u003cp\u003eInvestigating Computer Fraud 260\u003c\/p\u003e \u003cp\u003eComputer Law 271\u003c\/p\u003e \u003cp\u003eNote 273\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11: Legal Issues Surrounding Fraud 275\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eImpact of a Constitution 277\u003c\/p\u003e \u003cp\u003eFraud and the Laws of Evidence 277\u003c\/p\u003e \u003cp\u003eAsset Recovery 279\u003c\/p\u003e \u003cp\u003eLabor Legislation and Fraud 282\u003c\/p\u003e \u003cp\u003eNote 284\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12: Industry-Related Fraud Opportunities 285\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBanking Fraud 286\u003c\/p\u003e \u003cp\u003eMoney Laundering 304\u003c\/p\u003e \u003cp\u003eHealth Care Fraud 307\u003c\/p\u003e \u003cp\u003eInsurance Fraud 313\u003c\/p\u003e \u003cp\u003eTax Fraud 319\u003c\/p\u003e \u003cp\u003eSocial Security Fraud 325\u003c\/p\u003e \u003cp\u003eFraud after Death 327\u003c\/p\u003e \u003cp\u003eConstruction Fraud 328\u003c\/p\u003e \u003cp\u003eNotes 332\u003c\/p\u003e \u003cp\u003eAppendix A: Audit Committee Charter 335\u003c\/p\u003e \u003cp\u003eAppendix B: Corporate Fraud Policy 339\u003c\/p\u003e \u003cp\u003eAppendix C: Whistleblowing Policy 343\u003c\/p\u003e \u003cp\u003eAppendix D: Fraud Prevention Checklist 347\u003c\/p\u003e \u003cp\u003eAppendix E: Fraud Risk Questionnaire Sample 351\u003c\/p\u003e \u003cp\u003eAppendix F: Fraud Risk Analysis 357\u003c\/p\u003e \u003cp\u003eAppendix G: Fraud CAATs 361\u003c\/p\u003e \u003cp\u003eGlossary 371\u003c\/p\u003e \u003cp\u003eAbout the Author 377\u003c\/p\u003e \u003cp\u003eAbout the Web Site 379\u003c\/p\u003e \u003cp\u003eIndex 381\u003c\/p\u003e  \u003cp\u003e\u003cb\u003eRICHARD E. CASCARINO, CRMA, CFE, CIA, CISM, MBA,\u003c\/b\u003e is a principal of Richard Cascarino \u0026amp; 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.   \u003c\/p\u003e\u003cp\u003eCapital markets have been rocked by corporate scandal and fraud on an international scale, creating an atmosphere begging for the implementation of sound corporate governance. Just in time to provide businesses with the tools to examine, hone, and improve their anti-fraud programs, \u003ci\u003eCorporate Fraud and Internal Control\u003c\/i\u003e reveals an efficient system of internal controls you can put to work right away against fraudulent practices.\u003c\/p\u003e \u003cp\u003eFeaturing international case studies from the United States, Europe, and Africa and an accompanying IDEA data analysis software demo, this timely book includes relevant discussion of:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eFraud against the individual\u003c\/li\u003e \u003cli\u003eFraud against the organization\u003c\/li\u003e \u003cli\u003eFighting corruption\u003c\/li\u003e \u003cli\u003eControlling fraud\u003c\/li\u003e \u003cli\u003eFraud risk management\u003c\/li\u003e \u003cli\u003eInvestigating fraud\u003c\/li\u003e \u003cli\u003eComputer fraud and countermeasures\u003c\/li\u003e \u003cli\u003eThe roles of internal, external, and forensic audit in the fight against fraud\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eFraud on a large scale has severely eroded investor confidence to the extent that, in many cases, investors are simply waiting for the next large fraud to be announced. Identifying proven fraud risk management techniques in order to establish the corporate fraud risk profile, \u003ci\u003eCorporate Fraud and Internal Control\u003c\/i\u003e presents a solid foundation for auditors, controllers, and risk managers involved in developing and completing a corporate anti-fraud program.\u003c\/p\u003e  \u003cp\u003e\u003cb\u003eCORPORATE FRAUD AND INTERNAL CONTROL\u003c\/b\u003e A Framework for Prevention  \u003c\/p\u003e\u003cp\u003eCapital markets have been rocked by corporate scandal and fraud on an international scale, creating an atmosphere begging for the implementation of sound corporate governance. Just in time to provide businesses with the tools to examine, hone, and improve their anti-fraud programs, \u003ci\u003eCorporate Fraud and Internal Control\u003c\/i\u003e reveals an efficient system of internal controls you can put to work right away against fraudulent practices.  \u003c\/p\u003e\u003cp\u003eFeaturing international case studies from the United States, Europe, and Africa and an accompanying IDEA data analysis software demo, this timely book includes relevant discussion of: \u003c\/p\u003e\u003cul\u003e \u003cli\u003eFraud against the individual\u003c\/li\u003e \u003cli\u003eFraud against the organization\u003c\/li\u003e \u003cli\u003eFighting corruption\u003c\/li\u003e \u003cli\u003eControlling fraud\u003c\/li\u003e \u003cli\u003eFraud risk management\u003c\/li\u003e \u003cli\u003eInvestigating fraud\u003c\/li\u003e \u003cli\u003eComputer fraud and countermeasures\u003c\/li\u003e \u003cli\u003eThe roles of internal, external, and forensic audit in the fight against fraud\u003c\/li\u003e \u003c\/ul\u003e  \u003cp\u003eFraud on a large scale has severely eroded investor confidence to the extent that, in many cases, investors are simply waiting for the next large fraud to be announced. Identifying proven fraud risk management techniques in order to establish the corporate fraud risk profile, \u003ci\u003eCorporate Fraud and Internal Control\u003c\/i\u003e presents a solid foundation for auditors, controllers, and risk managers involved in developing and completing a corporate anti-fraud program.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47988993687781,"sku":"NP9781118301562","price":75.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781118301562.jpg?v=1761782351","url":"https:\/\/k12savings.com\/es\/products\/corporate-fraud-and-internal-control-software-demo-isbn-9781118301562","provider":"K12savings","version":"1.0","type":"link"}