{"product_id":"corporate-fraud-isbn-9780471493501","title":"Corporate Fraud","description":"\u003cb\u003eReal-world help for companies combating fraud – from major management fraud to fraudulent financial reporting\u003c\/b\u003e  \u003cp\u003eFrom the author’s more than thirty years of corporate auditing experience, Corporate Fraud features scores of useful case studies that illustrate the principles of numerous types of fraud and how to avoid them in your business.\u003c\/p\u003e \u003cp\u003eA must-have for all auditors, controllers, CFOs, and business managers, Corporate Fraud offers broad coverage of:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eThe most common and damaging types of fraud in today’s business environment\u003c\/li\u003e \u003cli\u003eThe many facets of fraud, including management fraud, corporate governance, and top-level forensics issues, as well as financial statement fraud and the interconnected nature of each\u003c\/li\u003e \u003cli\u003eCorruption: bribery, including contracting, subcontracting, and leasing; and outsourcing\u003c\/li\u003e \u003cli\u003eMisappropriation: vendor billings, skimming, and diverted receipts\u003c\/li\u003e \u003cli\u003eFraud for the organization: money laundering, price fixing, and fraud in the international arena\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eOrder your copy today!\u003c\/p\u003e  Chapter 1. Overview.  \u003cp\u003eVarieties of Fraud\/Perspective.\u003c\/p\u003e \u003cp\u003eMore Than Fraudulent Financial Statements.\u003c\/p\u003e \u003cp\u003eEmphasis: Recognition and Detection—Case Studies.\u003c\/p\u003e \u003cp\u003eMajor Management Fraud Is Different.\u003c\/p\u003e \u003cp\u003eChapter 2. Perspective (ACFE Studies).\u003c\/p\u003e \u003cp\u003e1996 and 2002 ACFE Reports to the Nation.\u003c\/p\u003e \u003cp\u003eBreakdown of Estimated Total Occupational Fraud Loss by Major Category.\u003c\/p\u003e \u003cp\u003eClassifications.\u003c\/p\u003e \u003cp\u003eChapter 3. Management Fraud against the Organization (General).\u003c\/p\u003e \u003cp\u003eCharacteristics.\u003c\/p\u003e \u003cp\u003eMajor Symptoms of Management Fraud.\u003c\/p\u003e \u003cp\u003eOpportunities Afforded by the System for Performance Accountability.\u003c\/p\u003e \u003cp\u003eChapter 4. Red Flags of Management Fraud.\u003c\/p\u003e \u003cp\u003eSix Major Fraud Profiles—Common Elements.\u003c\/p\u003e \u003cp\u003eRed Flags of Management Fraud.\u003c\/p\u003e \u003cp\u003eContrast with Nonmanagement Fraud.\u003c\/p\u003e \u003cp\u003eBullet-Proof and Invisible Leads to Flaunting.\u003c\/p\u003e \u003cp\u003eChapter 5. Fraud against the Organization (Corruption).\u003c\/p\u003e \u003cp\u003eMiddlemen.\u003c\/p\u003e \u003cp\u003eReal Estate\/Related Parties.\u003c\/p\u003e \u003cp\u003eBribery—Contracting\/Subcontracting\/Leasing.\u003c\/p\u003e \u003cp\u003eOutsourcing.\u003c\/p\u003e \u003cp\u003eMani pulation of Performance Bonuses\/Co-opting Others.\u003c\/p\u003e \u003cp\u003eChapter 6. Fraud against the Organization (Asset Misappropriation).\u003c\/p\u003e \u003cp\u003eVarious General Accounting-Cycle Fraud Symptoms.\u003c\/p\u003e \u003cp\u003eVendor Billings—False Invoices\/Phantom Vendor (Shell Company).\u003c\/p\u003e \u003cp\u003eOther Disbursement Fraud.\u003c\/p\u003e \u003cp\u003eInventory.\u003c\/p\u003e \u003cp\u003eSkimming\/Cash Receipt Misappropriation Fraud.\u003c\/p\u003e \u003cp\u003eChapter 7. Fraud for the Organization.\u003c\/p\u003e \u003cp\u003eFinancial Reporting.\u003c\/p\u003e \u003cp\u003eMoney Laundering\/Illegal Practices.\u003c\/p\u003e \u003cp\u003eInternational Arena.\u003c\/p\u003e \u003cp\u003ePrice-Fixing\/Bid Rigging.\u003c\/p\u003e \u003cp\u003eCommercial Bribery.\u003c\/p\u003e \u003cp\u003eChapter 8. Methodology: Detection\/Investigation.\u003c\/p\u003e \u003cp\u003eDifferences—Management versus Employee\u003c\/p\u003e \u003cp\u003eAccounting-Cycle-Type Fraud Detection\/Investigation.\u003c\/p\u003e \u003cp\u003eRecognition\/Detection.\u003c\/p\u003e \u003cp\u003eDetection\/Investigation.\u003c\/p\u003e \u003cp\u003eInvestigation.\u003c\/p\u003e \u003cp\u003eChapter 9. CAAT Scans for Scams.\u003c\/p\u003e \u003cp\u003eMiddlemen\/Related Parties.\u003c\/p\u003e \u003cp\u003eTop-Down Forensic Monitoring.\u003c\/p\u003e \u003cp\u003eTelltale Debits of Misappropriation.\u003c\/p\u003e \u003cp\u003eBank Accounts\/Addresses.\u003c\/p\u003e \u003cp\u003eChapter 10. Conclusion.\u003c\/p\u003e \u003cp\u003eLow Frequency of Detection\/Prosecution versus Effective Prevention.\u003c\/p\u003e \u003cp\u003eManagerial as Well as Accounting Perspective.\u003c\/p\u003e \u003cp\u003eHistory: Good Old Days.\u003c\/p\u003e \u003cp\u003eRisk\/Reward Dynamic.\u003c\/p\u003e \u003cp\u003eThoughts on Recent Accounting Scandals.\u003c\/p\u003e \u003cp\u003eAppendix A: Practice Advisory 1210.A2-1: Identification of Fraud.\u003c\/p\u003e \u003cp\u003eAppendix B: Practice Advisory 1210.A2-2: Responsibility for Fraud Detection.\u003c\/p\u003e \u003cp\u003eAppendix C: Derivation: Management Non-Financial-Statement Fraud as a Percentage of Total Occupational Fraud Loss.\u003c\/p\u003e \u003cp\u003eAppendix D: Percentage of Total Occupational Fraud Loss Attributable to Management Fraud.\u003c\/p\u003e \u003cp\u003eAppendix E: KPMG Study.\u003c\/p\u003e \u003cp\u003eAppendix F: Classification: Management Fraud Categories.\u003c\/p\u003e \u003cp\u003eGlossary of Terms.\u003c\/p\u003e \u003cp\u003eNotes.\u003c\/p\u003e \u003cp\u003eIndex.\u003c\/p\u003e \"This is one more that receives a \"buy recommendation\" from AuditNet.\" (\u003ci\u003eAuditNet\u003c\/i\u003e, 5\/1\/2004) JOHN D. O’GARA is former director of internal audit at a Fortune 500 company. He is a frequent speaker and has presented at the MIS Super Strategies conference, the Institute of Internal Auditors (IIA) International Conference, and the Association of Certified Fraud Examiners (ACFE) annual conference.   There is no singular type of corporate fraud. Written to uncover the many different dimensions of fraud and their interrelationships, Corporate Fraud analyzes management fraud for a company (fraudulent financial reporting) and fraud against a company (corruption and misappropriation) to help you detect fraud before your company suffers devastating losses.  \u003cp\u003eUntil now, management non-financial-statement fraud has not received enough recognition in professional literature, even though it represents the largest single category of loss from occupational fraud. Since major management fraud involves leveraging positional power, effective recognition requires monitoring from both a management and accounting perspective.\u003c\/p\u003e \u003cp\u003eSupported by cases derived from real-world incidents, the processes behind numerous types of fraud are broken down–defining such concepts as the roles of middlemen, telltale debits, and bank accounts–so readers can more easily identify symptoms of specific types of fraud. Brimming with illustrative case studies based on the author’s more than thirty years of corporate auditing experience, Corporate Fraud presents helpful information on such topics as:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eThe red flags of management fraud\u003c\/li\u003e \u003cli\u003eWho commits fraud\u003c\/li\u003e \u003cli\u003eCorruption: bribery, including contracting, subcontracting, and leasing; and outsourcing\u003c\/li\u003e \u003cli\u003eMisappropriation: vendor billings, skimming, and diverted receipts\u003c\/li\u003e \u003cli\u003eFraud for the organization: money laundering, price fixing, and fraud in the international arena\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eCorporate Fraud is an essential volume for auditors, controllers, CFOs, and business managers who need real-world help keeping their companies free from fraud.\u003c\/p\u003e  Real-world help for companies combating fraud – from major management fraud to fraudulent financial reporting  \u003cp\u003eFrom the author’s more than thirty years of corporate auditing experience, Corporate Fraud features scores of useful case studies that illustrate the principles of numerous types of fraud and how to avoid them in your business.\u003c\/p\u003e \u003cp\u003eA must-have for all auditors, controllers, CFOs, and business managers, Corporate Fraud offers broad coverage of:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eThe most common and damaging types of fraud in today’s business environment\u003c\/li\u003e \u003cli\u003eThe many facets of fraud, including management fraud, corporate governance, and top-level forensics issues, as well as financial statement fraud and the interconnected nature of each\u003c\/li\u003e \u003cli\u003eCorruption: bribery, including contracting, subcontracting, and leasing; and outsourcing\u003c\/li\u003e \u003cli\u003eMisappropriation: vendor billings, skimming, and diverted receipts\u003c\/li\u003e \u003cli\u003eFraud for the organization: money laundering, price fixing, and fraud in the international arena\u003c\/li\u003e \u003c\/ul\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47988993786085,"sku":"NP9780471493501","price":95.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780471493501.jpg?v=1761782352","url":"https:\/\/k12savings.com\/es\/products\/corporate-fraud-isbn-9780471493501","provider":"K12savings","version":"1.0","type":"link"}