{"product_id":"anti-fraud-risk-and-control-workbook-isbn-9780470496534","title":"Anti-Fraud Risk and Control Workbook","description":"\u003cp\u003e– How to measure your organization's fraud risks – Detecting fraud before it's too late – Little-known frauds that cause major losses – Simple but powerful anti-fraud controls  \u003c\/p\u003e\u003cp\u003e\u003cb\u003eProven guidance for fraud detection and prevention in a practical workbook format\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003eAn excellent primer for developing and implementing an anti-fraud program, \u003ci\u003eAnti-Fraud Risk and Control Workbook\u003c\/i\u003e engages readers in an absorbing self- paced learning experience to develop familiarity with the practical aspects of fraud detection and prevention. \u003c\/p\u003e\u003cp\u003eWhether 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: \u003c\/p\u003e\u003cul\u003e \u003cli\u003eWhy no organization is immune to fraud\u003c\/li\u003e \u003cli\u003eThe human element of fraud\u003c\/li\u003e \u003cli\u003eInternal fraud at employee and management levels\u003c\/li\u003e \u003cli\u003eConducting a successful fraud risk assessment\u003c\/li\u003e \u003cli\u003eBasic fraud detection tools and techniques\u003c\/li\u003e \u003cli\u003eAdvanced fraud detection tools and techniques\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eWritten 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. \u003c\/p\u003e\u003cp\u003eDiscover how to become more effective in protecting your organization against financial fraud with the essential techniques and tools in \u003ci\u003eAnti-Fraud Risk and Control Workbook\u003c\/i\u003e. \u003c\/p\u003e\u003cp\u003ePreface vii\u003c\/p\u003e \u003cp\u003eA Short History of Fraud viii\u003c\/p\u003e \u003cp\u003eAbout This Book x\u003c\/p\u003e \u003cp\u003eAbout White-Collar Crime 101 LLC xi\u003c\/p\u003e \u003cp\u003eAcknowledgments xiii\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1 Why No Organization Is Immune to Fraud 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat Is Fraud? 2\u003c\/p\u003e \u003cp\u003eMyths and Realities about Fraud\u003c\/p\u003e \u003cp\u003eMyth #1: Ethics and Compliance Training “Has Us Covered” 3\u003c\/p\u003e \u003cp\u003eMyth #2: Our Finance Staff Are Qualified to Protect us Against Fraud 4\u003c\/p\u003e \u003cp\u003eMyth #3: We Have Very Little Fraud Here 4\u003c\/p\u003e \u003cp\u003eMyth #4: Fraud Is a Necessary Cost of Doing Business 5\u003c\/p\u003e \u003cp\u003eMyth #5: Implementing Controls and Training Is Costly 6\u003c\/p\u003e \u003cp\u003eThe Urgency of Detecting and Preventing Fraud 6\u003c\/p\u003e \u003cp\u003eTone at the Top 7\u003c\/p\u003e \u003cp\u003eReview Points 8\u003c\/p\u003e \u003cp\u003eChapter Quiz 9\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 The Human Element of Fraud 11\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWho Commits Internal Fraud? 12\u003c\/p\u003e \u003cp\u003eThe Fraud Personality: Soft Indicators 12\u003c\/p\u003e \u003cp\u003eThe Fraud Personality: Hard Indicators 14\u003c\/p\u003e \u003cp\u003eWhy People Steal 14\u003c\/p\u003e \u003cp\u003eThe Fraud Triangle 15\u003c\/p\u003e \u003cp\u003eCase Study #1: Pain, Pills, and Petty Cash 16\u003c\/p\u003e \u003cp\u003eOther Fraud Triangle Factors 18\u003c\/p\u003e \u003cp\u003eA Triangle or a Diamond? 18\u003c\/p\u003e \u003cp\u003eThe Trust Factor 19\u003c\/p\u003e \u003cp\u003eCase Study #2: The Trusted Thief 19\u003c\/p\u003e \u003cp\u003ePeople: The Key to Detection and Prevention 20\u003c\/p\u003e \u003cp\u003eCase Study #3: Demise by Personal Debt 21\u003c\/p\u003e \u003cp\u003eReview Points 21\u003c\/p\u003e \u003cp\u003eChapter Quiz 22\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 Internal Fraud: Employee Level 25\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHow Big a Problem Is Internal Fraud? 25\u003c\/p\u003e \u003cp\u003eOverview of Employee-Level Fraud 26\u003c\/p\u003e \u003cp\u003eEmbezzlement 26\u003c\/p\u003e \u003cp\u003eAccounts Payable (AP) Fraud 27\u003c\/p\u003e \u003cp\u003eCase Study #4: Shell Game in the Big Apple 28\u003c\/p\u003e \u003cp\u003eCase Study #5: Health Care Fraud 31\u003c\/p\u003e \u003cp\u003eAccounts Receivable Fraud 32\u003c\/p\u003e \u003cp\u003eCase Study #6: Robbing Peter to Pay Paul 33\u003c\/p\u003e \u003cp\u003eKickback Schemes 33\u003c\/p\u003e \u003cp\u003eInventory\/Supply Schemes 33\u003c\/p\u003e \u003cp\u003eCase Study #7: Kickbacks Fly When Controls Are Weak 34\u003c\/p\u003e \u003cp\u003eCheck Fraud and Tampering 35\u003c\/p\u003e \u003cp\u003eTravel and Entertainment (T\u0026amp;E) Fraud 39\u003c\/p\u003e \u003cp\u003ePayroll Schemes 41\u003c\/p\u003e \u003cp\u003eCase Study #8: Wining and Dining on Customer Dollars 41\u003c\/p\u003e \u003cp\u003eTheft of Confidential Information 42\u003c\/p\u003e \u003cp\u003eCase Study #9: The New Employee 42\u003c\/p\u003e \u003cp\u003eCase Study #10: Information Is as Good as Gold 43\u003c\/p\u003e \u003cp\u003eInsider Abuse of Computer Systems 44\u003c\/p\u003e \u003cp\u003eCase Study #11: But She Was Such a Nice Lady! 44\u003c\/p\u003e \u003cp\u003eRed Flags of Employee-Level Fraud 45\u003c\/p\u003e \u003cp\u003ePreventing Employee-Level Fraud 49\u003c\/p\u003e \u003cp\u003eAccounts Payable Fraud-Prevention Checklist 50\u003c\/p\u003e \u003cp\u003eSpecific Employee-Level AP Fraud Controls Checklist 51\u003c\/p\u003e \u003cp\u003eP-Card Fraud-Prevention Checklist 53\u003c\/p\u003e \u003cp\u003eAccounts Receivable Fraud-Prevention Checklist 55\u003c\/p\u003e \u003cp\u003eKickback Scheme Prevention Checklist 55\u003c\/p\u003e \u003cp\u003eInventory Theft and Fraud-Prevention Checklist 56\u003c\/p\u003e \u003cp\u003eCheck Fraud-Prevention Checklist 56\u003c\/p\u003e \u003cp\u003eACH Fraud-Prevention Checklist 57\u003c\/p\u003e \u003cp\u003eT\u0026amp;E Fraud-Prevention Checklist 57\u003c\/p\u003e \u003cp\u003ePayroll Fraud-Prevention Checklist 58\u003c\/p\u003e \u003cp\u003eConfidential Information Theft Prevention Checklist 58\u003c\/p\u003e \u003cp\u003eReview Points 59\u003c\/p\u003e \u003cp\u003eChapter Quiz 61\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 Internal Fraud: Management Level 67\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eT\u0026amp;E Fraud and Abuse 67\u003c\/p\u003e \u003cp\u003eBribery 70\u003c\/p\u003e \u003cp\u003eThe Greatest Corruption Story of All Time 72\u003c\/p\u003e \u003cp\u003eConflicts of Interest 73\u003c\/p\u003e \u003cp\u003eCase Study #12: Brenda Belton’s Conflict of Interest Scheme 74\u003c\/p\u003e \u003cp\u003eMisuse of Organization-Owned Assets 74\u003c\/p\u003e \u003cp\u003eFraudulent Financial Reporting 75\u003c\/p\u003e \u003cp\u003eCase Study #13: The Great Buca Restaurant Fraud 77\u003c\/p\u003e \u003cp\u003eRed Flags of Management-Level Fraud 78\u003c\/p\u003e \u003cp\u003ePreventing Management-Level Fraud 81\u003c\/p\u003e \u003cp\u003eAnti-Embezzlement Controls 82\u003c\/p\u003e \u003cp\u003eBribery and Kickback Schemes 84\u003c\/p\u003e \u003cp\u003eAbuse of Organization-Owned Assets 84\u003c\/p\u003e \u003cp\u003eConflicts of Interest 84\u003c\/p\u003e \u003cp\u003eFinancial Statement Fraud 85\u003c\/p\u003e \u003cp\u003eReview Points 89\u003c\/p\u003e \u003cp\u003eChapter Quiz 89\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 External Fraud: Protecting Against Dishonest Outsiders 93\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTypes of External Fraud 93\u003c\/p\u003e \u003cp\u003eVendor and Billing Fraud 93\u003c\/p\u003e \u003cp\u003eSocial Engineering and Pretexting 95\u003c\/p\u003e \u003cp\u003eCase Study #14: The Phoner Toner Scam 97\u003c\/p\u003e \u003cp\u003eBank Employee Collusion with Outsiders 97\u003c\/p\u003e \u003cp\u003eCase Study #15: The Frito Fraud 98\u003c\/p\u003e \u003cp\u003eCustomer-Perpetrated Fraud 98\u003c\/p\u003e \u003cp\u003eTheft of Confidential Information 99\u003c\/p\u003e \u003cp\u003eThe “SCAM” Model 100\u003c\/p\u003e \u003cp\u003eRed Flags of External Fraud 101\u003c\/p\u003e \u003cp\u003ePreventing External Fraud 103\u003c\/p\u003e \u003cp\u003eReview Points 105\u003c\/p\u003e \u003cp\u003eChapter Quiz 106\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 Conducting a Successful Fraud Risk Assessment 109\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eProcedures for Conducting a Fraud Risk Assessment 111\u003c\/p\u003e \u003cp\u003eStep 1: Create an FRA Team 111\u003c\/p\u003e \u003cp\u003eStep 2: Identify the Organization’s Universe of Potential Risks 111\u003c\/p\u003e \u003cp\u003eStep 3: Analyze the Likelihood of Each Scheme or Scenario Occurring 113\u003c\/p\u003e \u003cp\u003eStep 4: Assess the Materiality of Risk 113\u003c\/p\u003e \u003cp\u003eStep 5: Assess Risks within the Context of Existing Anti-Fraud Controls 113\u003c\/p\u003e \u003cp\u003eThe Roles of the Board and Management in Fraud Risk Assessments 114\u003c\/p\u003e \u003cp\u003eReview Points 115\u003c\/p\u003e \u003cp\u003eChapter Quiz 116\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7 Basic Fraud Detection Tools and Techniques 119\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBasic Fraud Detection 120\u003c\/p\u003e \u003cp\u003eCase Study #16: I’m the Boss, and I Can Use Any Vendors I Want 125\u003c\/p\u003e \u003cp\u003eReview Points 126\u003c\/p\u003e \u003cp\u003eChapter Quiz 127\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8 Advanced Fraud Detection Tools and Techniques 129\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInternal Audit and the Audit Plan 129\u003c\/p\u003e \u003cp\u003eEssentials of Fraud Auditing 131\u003c\/p\u003e \u003cp\u003eAuditing for Fraud in Accounts Payable 132\u003c\/p\u003e \u003cp\u003eAuditing for Payroll Fraud 133\u003c\/p\u003e \u003cp\u003eEssentials of Automated Auditing 135\u003c\/p\u003e \u003cp\u003eReview Points 136\u003c\/p\u003e \u003cp\u003eChapter Quiz 137\u003c\/p\u003e \u003cp\u003eAppendix A Answers to Chapter Quizzes 139\u003c\/p\u003e \u003cp\u003eAppendix B Answer Key for Case Studies 143\u003c\/p\u003e \u003cp\u003eAppendix C An Introduction to Cyber Fraud 149\u003c\/p\u003e \u003cp\u003eResources 163\u003c\/p\u003e \u003cp\u003eNotes 165\u003c\/p\u003e \u003cp\u003eGlossary 171\u003c\/p\u003e \u003cp\u003eAbout the Author 175\u003c\/p\u003e \u003cp\u003eIndex 177\u003c\/p\u003e   \u003cp\u003e\u003cb\u003ePETER D. GOLDMANN\u003c\/b\u003e is founder and President of White-Collar Crime 101 LLC, the parent company of FraudAware and publisher of the monthly newsletter, \u003ci\u003eWhite-Collar Crime Fighter\u003c\/i\u003e. He has been the Publisher and Editor of \u003ci\u003eWhite-Collar Crime Fighter\u003c\/i\u003e 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.     \u003c\/p\u003e\u003cp\u003e– How to measure your organization's fraud risks – Detecting fraud before it's too late – Little-known frauds that cause major losses – Simple but powerful anti-fraud controls  \u003c\/p\u003e\u003cp\u003e\u003cb\u003eProven guidance for fraud detection and prevention in a practical workbook format\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003eAn excellent primer for developing and implementing an anti-fraud program, \u003ci\u003eAnti-Fraud Risk and Control Workbook\u003c\/i\u003e engages readers in an absorbing self- paced learning experience to develop familiarity with the practical aspects of fraud detection and prevention. \u003c\/p\u003e\u003cp\u003eWhether 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: \u003c\/p\u003e\u003cul\u003e \u003cli\u003eWhy no organization is immune to fraud\u003c\/li\u003e \u003cli\u003eThe human element of fraud\u003c\/li\u003e \u003cli\u003eInternal fraud at employee and management levels\u003c\/li\u003e \u003cli\u003eConducting a successful fraud risk assessment\u003c\/li\u003e \u003cli\u003eBasic fraud detection tools and techniques\u003c\/li\u003e \u003cli\u003eAdvanced fraud detection tools and techniques\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eWritten 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. \u003c\/p\u003e\u003cp\u003eDiscover how to become more effective in protecting your organization against financial fraud with the essential techniques and tools in \u003ci\u003eAnti-Fraud Risk and Control Workbook\u003c\/i\u003e.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47988745208037,"sku":"NP9780470496534","price":60.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780470496534.jpg?v=1761781423","url":"https:\/\/k12savings.com\/products\/anti-fraud-risk-and-control-workbook-isbn-9780470496534","provider":"K12savings","version":"1.0","type":"link"}