Download or read book Occupational Fraud and Abuse written by Joseph T. Wells and published by . This book was released on 1997-01-01 with total page 564 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 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 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 Auditing Assurance Services written by and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 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 Forensic Accounting and Fraud Examination written by Mary-Jo Kranacher and published by John Wiley & Sons. This book was released on 2023-12-19 with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt: The gold standard in textbooks on forensic accounting, fraud detection, and deterrence In the newly revised third edition of Forensic Accounting and Fraud Examination, a team of renowned educators provides students and professionals alike with a comprehensive introduction to forensic accounting, fraud detection, and deterrence. Adhering to the model curriculum for education in fraud and forensic accounting funded by the US National Institute of Justice, this leading textbook offers real-world practicality supported by effective learning pedagogies and engaging case studies that bring technical concepts to life. Covering every key step of the investigative process, Forensic Accounting and Fraud Examination contains 32 integrated IDEA and Tableau software cases that introduce students to the practical tools accounting professionals use to maximize auditing and analytic capabilities, detect fraud, and comply with documentation requirements. Numerous case summaries, “The Fraudster’s Perspective” boxes, and detailed discussions of a wide range of accounting issues provide students and practitioners with the tools they’ll need to successfully investigate, prosecute, research, and resolve forensic accounting issues and financial fraud. The perfect resource for students of forensic accounting and fraud examination, as well as practitioners in the field, Forensic Accounting and Fraud Examination, Third Edition, will also prove invaluable for academics and researchers with an interest in the subject.
Download or read book Managing Fraud Risk written by Steve Giles and published by John Wiley & Sons. This book was released on 2013-01-04 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: A strategic, practical, cost-effective approach to fraud prevention In troubled economic times, the risk of fraud and financial crime increases. In our post credit crunch environment, new laws and tougher penalties for financial crime mean that if you are in business, you have a responsibility to help fight fraud. However, to design effective, proportionate fraud controls for your business, you need a complete picture of all the risks. Managing Fraud Risk shows you where to look for fraud, setting out a route-map for finding and fighting fraud risks in your business, with the practical, strategic advice you need. Combining the latest theory with forensic risk analysis, this book reveals how you can provide assurance to your Board and stakeholders. Practical examples are used to clearly show cost-effective techniques for preventing and detecting business fraud. An innovative fraud awareness quiz enables you to easily apply the theories and principles. Answers questions such as: Who commits more fraud: men or women? How many of your employees are prepared to falsify documents? Essential information to ensure your procedures are sufficient to meet compliance with new international legislation increasing the liability of directors and managers in cases of fraud and corruption Takes a new perspective from the point of view of business risk, making it unique to other texts that take only an auditing, investigative, or specialist approach This route-map is essential reading to help you navigate the complex landscape of business fraud.
Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Download or read book Audit Risk Alert written by AICPA and published by John Wiley & Sons. This book was released on 2019-05-09 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Not-for-profit auditor have a lot to consider as they navigate the pace of change in today's complex business environment. Many finance professionals serving the nonprofit sector are challenged with implementation of significant new accounting standards under U.S. GAAP, such as revenue recognition and accounting for not-for-profit grants and contracts. Created for nonprofit finance and accounting staff, auditors, and board members alike, this alert features the most important developments affecting not-for-profit entities and the key issues auditors may face. This guide covers all the changes on the horizon, including business environment issues like: Cybersecurity and outsourcing Accounting and auditing challenges (e.g., the implementation of FASB's not-for-profit financial statement presentation) Revenue recognition Leases standards Delivered in an easily digestible format, this alert also covers legislative and regulatory issues such as unrelated business income tax, the "parking tax," and changes to IRS Form 990-T, as well as a discussion of the upcoming changes to the auditor's report.
Download or read book Research on Professional Responsibility and Ethics in Accounting written by Tara J. Shawver and published by Emerald Group Publishing. This book was released on 2023-03-30 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 25th edition of Research on Professional Responsibility and Ethics in Accounting explores many aspects across professional responsibility and ethics in accounting, including balancing values vs profits, whistleblowing, earnings management, ethical financial reporting, and moral identity.
Download or read book State Owned Enterprises and Corruption What Are the Risks and What Can Be Done written by OECD and published by OECD Publishing. This book was released on 2018-08-27 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corruption is the antithesis of good governance, and it is a direct threat to the purpose of state ownership. This report brings a comprehensive set of facts and figures to the discussion about the corruption risks facing state-owned enterprises (SOEs).
Download or read book Principles of Fraud Examination written by Joseph T. Wells and published by John Wiley & Sons. This book was released on 2014-04-21 with total page 546 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accountants have historically had an important role in the detection and deterrence of fraud. As Joe Wells’ Principles of Fraud Examination 4th edition illustrates, fraud is much more than numbers; books and records don’t commit fraud – people do. Widely embraced by fraud examination instructors across the country, Principles of Fraud Examination, 4th Edition, by Joseph Wells, is written to provide a broad understanding of fraud to today’s accounting students – what it is and how it is committed, prevented, detected, and resolved. This 4th edition of the text includes a chapter on frauds perpetrated against organizations by individuals outside their staff—a growing threat for many entities as commerce increasingly crosses technological and geographical borders.
Download or read book Computer Aided Fraud Prevention and Detection written by David Coderre and published by John Wiley & Sons. This book was released on 2009-03-17 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for Computer-Aided Fraud Prevention and Detection: A Step-by-Step Guide "A wonderful desktop reference for anyone trying to move from traditional auditing to integrated auditing. The numerous case studies make it easy to understand and provide a how-to for those?seeking to implement automated tools including continuous assurance. Whether you are just starting down the path or well on your way, it is a valuable resource." -Kate M. Head, CPA, CFE, CISA Associate Director, Audit and Compliance University of South Florida "I have been fortunate enough to learn from Dave's work over the last fifteen years, and this publication is no exception. Using his twenty-plus years of experience, Dave walks through every aspect of detecting fraud with a computer from the genesis of the act to the mining of data for its traces and its ultimate detection. A complete text that first explains how one prevents and detects fraud regardless of technology and then shows how by automating such procedures, the examiners' powers become superhuman." -Richard B. Lanza, President, Cash Recovery Partners, LLC "Computer-Aided Fraud Prevention and Detection: A Step-by-Step Guide helps management and auditors answer T. S. Eliot's timeless question, 'Where is the knowledge lost in information?' Data analysis provides a means to mine the knowledge hidden in our information. Dave Coderre has long been a leader in educating auditors and others about Computer Assisted Audit Techniques. The book combines practical approaches with unique data analysis case examples that compel the readers to try the techniques themselves." -Courtenay Thompson Jr. Consultant, Courtenay Thompson & Associates
Download or read book Accounting and Auditing Research written by Thomas R. Weirich and published by John Wiley & Sons. This book was released on 2020-09-29 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting and Auditing Research, 10th Edition prepares students and early-stage practitioners to use well-established research solutions in a broad range of practical applications, from financial accounting and tax planning, to investigating fraud and auditing various business problems. Emphasizing real-world skills development, this fully-updated textbook covers the current tools, techniques, and best practices in applied professional research and analysis. The authors provide comprehensive yet accessible coverage of the entire research process, explaining how to utilize major research databases and audit software packages in a clear and systematic manner. The tenth edition features carefully revised content designed to enhance effectiveness, increase readability, and strengthen learning and retention. The book’s classroom-proven pedagogy features expert tips for performing common research tasks, sidebar boxes that summarize and expand upon key concepts, and a variety of end-of-chapter exercises that reinforce the material and develop readers’ skills.
Download or read book Fraud and Corruption written by Peter C. Kratcoski and published by Springer. This book was released on 2018-09-14 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook provides an overview of the major types of fraud and corrupt activities found in private and public agencies, as well as the various methods used to prevent fraud and corruption. It explores where opportunities for fraud exist, the personal characteristics of those who engage in fraud, as well as their prevention and control. This work covers fraud in the financial sector, insurance, health care, and police organizations, as well as cybercrime. It covers the relationship between fraud, corruption, and terrorism; criminal networks; and major types of personal scams (like identity theft and phishing). Finally, it covers the prevention and control of fraud, through corporate whistle blowing, investigative reporting, forensic accounting, and educating the public. This work will be of interest to graduate-level students (as well as upper-level undergraduates) in Criminology & Criminal Justice, particularly with a focus on white collar and corporate crime, as well as related fields like business and management.
