Download or read book Fraud Prevention and Detection written by Rodney T. Stamler and published by CRC Press. This book was released on 2014-03-12 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: Lessons can be learned from major fraud cases. Whether the victim is a company, public agency, nonprofit, foundation, or charity, there is a high likelihood that many of these frauds could have been prevented or detected sooner if early Red Flag warning signs had been identified and acted upon. Fraud Prevention and Detection: Warning Signs and the

Download or read book A Guide to Forensic Accounting Investigation written by Steven L. Skalak and published by John Wiley & Sons. This book was released on 2015-12-28 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent catastrophic business failures have caused some to rethinkthe value of the audit, with many demanding that auditors take moreresponsibility for fraud detection. This book provides forensicaccounting specialists?experts in uncovering fraud?with newcoverage on the latest PCAOB Auditing Standards, the ForeignCorrupt Practices Act, options fraud, as well as fraud in China andits implications. Auditors are equipped with the necessarypractical aids, case examples, and skills for identifyingsituations that call for extended fraud detection procedures.

Download or read book Red Flags of Fraud written by Peter Nils Grabosky and published by . This book was released on 2001 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on an earlier Trends and Issues paper, "The Psychology of Fraud" (No. 199), this paper identifies warning signals for fraud, and proposes some preventive or pre- emptive action. Four fraud types are examined: entrepreneurial fraud; client or employee fraud; direct interpersonal fraud (face-to-face); and indirect mass fraud. Examples of each of these are evident in our daily lives and there are often warning signals. Not all of these "warning signals" are necessarily precursors to fraud, but it should be noted that the most productive investment in fraud control is likely to involve strategies which reduce opportunity and enhance guardianship. The setting or context in which fraud may occur can be more or less conducive to offending. This paper aims to enhance our understanding of the situational elements of fraud risk, to permit the design of effective fraud control systems.

Download or read book Red Flags of Love Fraud written by Donna Andersen and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Charisma, charm, so much in common and sexy too -- is your romantic interest a dream date, or a sociopath? Millions of these social predators live among us, and they do not look or act like serial killers. Rather, they present themselves as the love you have been waiting for all your life. Red Flags of Lovefraud identifies the clues and patterns of behavior that may indicate your partner is actually an exploiter. This book explains why you may be vulnerable, how the predators seduce you, how you become psychologically bonded, and how to break free of the trap.

Download or read book Raise the Red Flag written by Lynn Fountain and published by . This book was released on 2015 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Managerial Fraud written by Dr Terry A Sheridan and published by Gower Publishing, Ltd.. This book was released on 2014-10-28 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most frauds perpetrated by senior managers take longer to uncover than those by other occupational groups and they steal more.This is a serious problem world-wide. Currently the Red Flag approach is used by auditors to prevent and uncover fraud and in some countries it is statutory. However, the existing approach does not catch managerial fraudsters quickly or very often. In Managerial Fraud, Dr Terry Sheridan reports the findings of her study of fraudulent executives. Her work illuminates the particular methods fraudsters employ to appear more authentic than the average person and reveals two types of executive fraudster with very different behaviours. All this helps to explain why the current Red Flag approach fails to identify potential fraudsters and instead tends to focus on Red Flag executives who are negative characters, but non-fraudulent and accounts for the problem auditors face, who see Red Flag indicators and are obliged to conduct further audits, yet find nothing of substance. During the author’s research, the innocent colleagues who worked closely with fraudulent managers have for the first time been interviewed about their experiences and had their impressions analysed, leading to the development of an innovative typology of fraudulent executives based on Impression Management Theory. Better understanding of what Dr Sheridan has uncovered might result in organisations being able to reduce their exposure to fraud perpetrated by their own senior management.

Download or read book Risk Factors and Red Flags of Occupational Fraud written by and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Financial Statement Fraud written by Gerard M. Zack and published by John Wiley & Sons. This book was released on 2012-11-28 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Valuable guidance for staying one step ahead of financial statement fraud Financial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets. While publications exist on financial statement fraud and roles and responsibilities within companies, there is a need for a practical guide on the different schemes that are used and detection guidance for these schemes. Financial Statement Fraud: Strategies for Detection and Investigation fills that need. Describes every major and emerging type of financial statement fraud, using real-life cases to illustrate the schemes Explains the underlying accounting principles, citing both U.S. GAAP and IFRS that are violated when fraud is perpetrated Provides numerous ratios, red flags, and other techniques useful in detecting financial statement fraud schemes Accompanying website provides full-text copies of documents filed in connection with the cases that are cited as examples in the book, allowing the reader to explore details of each case further Straightforward and insightful, Financial Statement Fraud provides comprehensive coverage on the different ways financial statement fraud is perpetrated, including those that capitalize on the most recent accounting standards developments, such as fair value issues.

Download or read book The Little Black Book of Scams written by Industry Canada and published by Competition Bureau Canada. This book was released on 2014-03-10 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Canadian edition of The Little Black Book of Scams is a compact and easy to use reference guide filled with information Canadians can use to protect themselves against a variety of common scams. It debunks common myths about scams, provides contact information for reporting a scam to the correct authority, and offers a step-by-step guide for scam victims to reduce their losses and avoid becoming repeat victims. Consumers and businesses can consult The Little Black Book of Scams to avoid falling victim to social media and mobile phone scams, fake charities and lotteries, dating and romance scams, and many other schemes used to defraud Canadians of their money and personal information.

Download or read book Essentials of Corporate Fraud written by Tracy L. Coenen and published by John Wiley & Sons. This book was released on 2008-02-13 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt: Full of valuable tips, techniques, illustrative real-world examples, exhibits, and best practices, this handy and concise paperback will help you stay up to date on the newest thinking, strategies, developments, and technologies in corporate fraud. Essentials of Corporate Fraud provides an introductory look at fraud and the kinds of fraud that can occur in various areas of a company.

Download or read book Healthcare Fraud written by Rebecca S. Busch and published by John Wiley & Sons. This book was released on 2012-05-01 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt: An invaluable tool equipping healthcare professionals, auditors, and investigators to detect every kind of healthcare fraud According to private and public estimates, billions of dollars are lost per hour to healthcare waste, fraud, and abuse. A must-have reference for auditors, fraud investigators, and healthcare managers, Healthcare Fraud, Second Edition provides tips and techniques to help you spot—and prevent—the "red flags" of fraudulent activity within your organization. Eminently readable, it is your "go-to" resource, equipping you with the necessary skills to look for and deal with potential fraudulent situations. Includes new chapters on primary healthcare, secondary healthcare, information/data management and privacy, damages/risk management, and transparency Offers comprehensive guidance on auditing and fraud detection for healthcare providers and company healthcare plans Examines the necessary background that internal auditors should have when auditing healthcare activities Managing the risks in healthcare fraud requires an understanding of how the healthcare system works and where the key risk areas are. With health records now all being converted to electronic form, the key risk areas and audit process are changing. Read Healthcare Fraud, Second Edition and get the valuable guidance you need to help combat this critical problem.

Download or read book Ponzimonium written by Bartholomew H. Chilton and published by Us Independent Agencies and Commissions. This book was released on 2011-10-25 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: True stories of crime and punishment that will inform and educate anyone who wants to find out how to identify and avoid becoming entangled in an investment fraud.

Download or read book The Psychology of Fraud written by Grace M. Duffield and published by . This book was released on 2001 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fraud, like other crime, can best be explained by three factors: a supply of motivated offenders, the availability of suitable targets and the absence of capable guardians-control systems or someone "to mind the store", so to speak (Cohen & Felson 1979).In this, the first of two papers, the authors focus on motivation and other psychological aspects of fraud. They identify a number of psychological correlates of fraud offending, but note that these are by no means unique to fraud, and do not necessarily differentiate fraudsters from law-abiding citizens. The other two factors, opportunities and guardianship, provide more scope for fraud control and are addressed in a companion paper on "red flags", or situational indicia, of fraud risk.

Download or read book Detecting Fraud the Red Flags written by Siew Wai Lum and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Promoting Integrity in the Work of International Organisations written by Duncan Smith and published by Springer Nature. This book was released on 2021-07-20 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is an in-depth study of how to promote integrity and avoid fraud & corruption in the work of international organisations, in particular multilateral development banks, such as the European Investment Bank, World Bank, Asian/Inter-American/African Development Banks and European Bank for Reconstruction and Development. A number of issues are reviewed, including procurement, compliance, corporate governance, business ethics, anti money laundering and a number of relevant case studies highlighted. In addition, effective methods and tools of prevention, proactive monitoring and detection are reviewed and, if misconduct is identified, sanctioning the perpetrators of such misconduct is discussed.

Download or read book Fraud Data Analytics Methodology written by Leonard W. Vona and published by John Wiley & Sons. This book was released on 2017-01-04 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: Uncover hidden fraud and red flags using efficient data analytics Fraud Data Analytics Methodology addresses the need for clear, reliable fraud detection with a solid framework for a robust data analytic plan. By combining fraud risk assessment and fraud data analytics, you'll be able to better identify and respond to the risk of fraud in your audits. Proven techniques help you identify signs of fraud hidden deep within company databases, and strategic guidance demonstrates how to build data interrogation search routines into your fraud risk assessment to locate red flags and fraudulent transactions. These methodologies require no advanced software skills, and are easily implemented and integrated into any existing audit program. Professional standards now require all audits to include data analytics, and this informative guide shows you how to leverage this critical tool for recognizing fraud in today's core business systems. Fraud cannot be detected through audit unless the sample contains a fraudulent transaction. This book explores methodologies that allow you to locate transactions that should undergo audit testing. Locate hidden signs of fraud Build a holistic fraud data analytic plan Identify red flags that lead to fraudulent transactions Build efficient data interrogation into your audit plan Incorporating data analytics into your audit program is not about reinventing the wheel. A good auditor must make use of every tool available, and recent advances in analytics have made it accessible to everyone, at any level of IT proficiency. When the old methods are no longer sufficient, new tools are often the boost that brings exceptional results. Fraud Data Analytics Methodology gets you up to speed, with a brand new tool box for fraud detection.

Download or read book Profiling The Fraudster written by Simon Padgett and published by John Wiley & Sons. This book was released on 2014-12-31 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Detect and combat corporate fraud with new profiling techniques Profiling the Fraudster: Removing the Mask to Prevent and Detect Fraud takes a step-by-step approach beyond the Fraud Triangle to identify characteristics in potential fraudsters, employees and new hires that will sound alarm bells before they get their hands on your organization's assets. The typical organization loses a staggering 5% of its annual revenue to fraud. Traditional fraud investigations focus on the breakdown of internal controls but what happens when the human beings forming a key component of that chain of control are inherently dishonest? This book shows you how to recognize the characteristics and behavioral patterns of potential fraudsters who are entrusted with safeguarding corporate assets. The book includes: An in-depth look at fraud investigation techniques and how these can be enhanced by using the characteristics of fraudulent behavior, A detailed look at profiling potential perpetrators of fraud, A detailed breakdown of how to compile a fraud profile, A discussion of a wide range of organizational fraud, including abuse of power, embezzlement, computer fraud, expense abuse, and more, Tables, illustrations, and diagrams to enhance the narrative If you're a corporate fraud investigator, auditor, forensic accountant, law enforcement professional, or anyone challenged with safeguarding your organizations assets—Profiling the Fraudster shows you how to remove the mask and prevent and detect fraud.