Fraud 101: Techniques and Strategies for Detection

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John Wiley & Sons, Apr 15, 2005 - Business & Economics - 288 pages
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Unique insights into the nature of fraud and how to expose it
It's not enough to wait for a tip to expose corporate fraud. Fraud 101, Second Edition provides step-by-step guidance on how to perform detection procedures for every major type of fraud. Its new and detailed case studies reveal how easy it can be for a perpetrator to commit a fraud and how difficult it can be to prosecute. This new edition also offers expanded coverage of financial statement fraud, fraud-specific internal control, and Sarbanes-Oxley.
 

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Contents

Chapter 1 THE WORLD OF FRAUD
1
Chapter 2 FRAUD COMBATANTS
9
Chapter 3 SARBANESOXLEY AND ITS INFLUENCE ON FRAUD PREVENTION
23
Chapter 4 PROACTIVE FRAUD INVESTIGATIONS AN INTRODUCTION
33
Chapter 5 PROACTIVE FRAUD INVESTIGATIONS CONDUCTING THE INVESTIGATION
55
Chapter 6 ELEMENTARY FRAUD TYPES
71
Chapter 7 FRAUD DEFECTIVES
89
Chapter 8 CONTRACT RIGGING FRAUD
113
Chapter 11 SYMPTOMATIC FRAUD INVESTIGATION
163
Chapter 12 FRAUD INVESTIGATION ALTERNATIVES
177
Appendix A ANATOMY OF A CORPORATE FRAUD
187
Appendix B SYMPTOMATIC FRAUD INVESTIGATION CASE STUDY
197
Appendix C FRAUDSPECIFIC CONTRACT REVIEW CASE STUDY
209
Appendix D WORLD TOP CORPORATION CASE STUDY
215
GLOSSARY
223
INDEX
229

Chapter 9 ETHICAL BEHAVIOR
139
Chapter 10 EVIDENCE
153

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Page xviii - Good name in man and woman, dear my lord, Is the immediate jewel of their souls : Who steals my purse, steals trash ; 'tis something, nothing ; 'Twas mine, 'tis his, and has been slave to thousands : But he that filches from me my good name Robs me of that which not enriches him, And makes me poor indeed, Oth.
Page xviii - Watson," said he, as we reentered our room. "Once that warrant was made out, nothing on earth would save him. Once or twice in my career I feel that I have done more real harm by my discovery of the criminal than ever he had done by his crime. I have learned caution now, and I had rather play tricks with the law of England than with my own conscience. Let us know a little more before we act.
Page 2 - And this has happened — how?" "From a caprice of nature, not from the ignorance of man. Not a mistake has been made in the working. But we cannot prevent equilibrium from producing its effects. We may brave human laws, but we cannot resist natural ones.
Page 12 - Professional judgment requires auditors to exercise professional skepticism, which is an attitude that includes a questioning mind and a critical assessment of evidence. Auditors...

About the author (2005)

HOWARD M. SILVERSTONE, CPA, FCA, CFE, is founder and Director of Forensic Resolutions, Inc., a forensic accounting firm. He has concentrated on forensic and investigative accounting since 1985 and has been involved in all aspects of cases, including those involving fraud investigations, complex commercial litigation, insurance claims, and due diligence, both as a consulting and expert witness. He is also coauthor of Forensic Accounting and Fraud Investigation for Non-Experts (published by Wiley) and has contributed articles to The Legal Intelligencer, Security Management, and many other publications. He also contributed a chapter to The CPA's Handbook of Fraud and Commercial Crime Prevention, originally published in 2000 by the AICPA. He is a frequent speaker who has delivered presentations for professional organizations, law firms, and insurance companies.

HOWARD R. DAVIA (deceased) was a certified public accountant with more than thirty years of experience in government, industry, and public accounting. As an audit executive with both the U.S. General Accounting Office and the General Services Administration, and subsequently as a chief executive operating officer with the General Services Administration, he gained vast experience in the opportunities for fraud, as well as for its detection and deterrence. He is the author of Fraud 101 and coauthor of Accountant's Guide to Fraud Detection and Control, Second Edition (published by Wiley).

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