The handbook of fraud deterrence / / [edited by] Harry Cendrowski, James P. Martin, Louis W. Petro

• Record Nr.: UNINA9910877484103321
• Pubbl/distr/stampa: Hoboken, N.J., : Wiley, c2007
• ISBN: 1-119-20216-7; 1-280-74042-6; 9786610740420; 0-470-10743-X
• Descrizione fisica: 1 online resource (458 p.)
• Altri autori (Persone): CendrowskiHarry; MartinJames P; PetroLouis W
• Disciplina: 658.4/73
• Soggetti: Fraud - Prevention; Employee crimes - Prevention; Fraud investigation; Forensic accounting
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: THE HANDBOOK OF FRAUD DETERRENCE; About the Contributors; Contents; List of Exhibits; Preface; Acknowledgments; Section I: Professional Environment of Fraud Deterrence; Chapter 1: Fraud Deterrence as a Business Management Tool; MOTIVATIONS FOR PROCESS IMPROVEMENT AND MONITORING; HOW THE MIGHTY HAVE FALLEN; IMPORTANCE OF INTERNAL CONTROLS IN DYNAMIC EXTERNAL ENVIRONMENTS; ENVIRONMENTAL CHANGE AND ITS EFFECT ON THE FRAUD TRIANGLE; WHERE IS BEDROCK FOR FRAUD DETERRENCE?; CONCLUSION; NOTES; Chapter 2: Definition of Fraud Deterrence; DETERRENCE ACTIVITIES WILL AFFECT CONTROL CULTURE; Chapter 3: History of Fraud DeterrenceEARLY FRAUD DETERRENCE; MODERN FRAUD DETERRENCE; NOTES; Chapter 4: The Role of Professional Standards; PCAOB STANDARDS; AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AUDITING STANDARDS; AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS ACCOUNTING AND ; REVIEW STANDARDS; INSTITUTE OF INTERNAL AUDITORS STANDARDS; ASSOCIATION OF CERTIFIED FRAUD EXAMINERS STANDARDS; CERTIFIED FRAUD DETERRENCE ANALYST-NATIONAL ASSOCIATION OF CERTIFIED VALUATION ANALYSTS; NOTES; Chapter 5: The Fraud Triangle; ELEMENTS; THE FRAUD TRIANGLE AND FINANCIAL REPORTING FRAUD; Chapter 6: Motivations of Fraud Deterrence and the Transition to InvestigationMOTIVATIONS FOR DETERRENCE ANALYSIS; TRANSITION TO INVESTIGATION; CONCLUSION; NOTES; Chapter 7: A Fraud Deterrence Professional's Overview of the Legal Process; BASICS OF OPINION TESTIMONY AND THE ROLE OF THE JUDICIARY; EXPERT QUALIFICATION STANDARDS: WHEN IS A WITNESS AN "EXPERT"?; ADMISSIBILITY VERSUS WEIGHT: WHEN IS AN EXPERT'S OPINION AND/OR TESTIMONY ADMISSIBLE?; LIMITATIONS ON THE SCOPE OF EXPERT OPINION TESTIMONY; REPORTS AND DISCOVERY OBLIGATIONS; CONCLUSION; NOTES; Chapter 8: Human Resources Concerns; RETALIATION: THE NEWEST WAVE OF EMPLOYMENT LITIGATIONAN OUNCE OF PREVENTION: BACKGROUND CHECKS AND EMPLOYMENT INQUIRIES UNDER THE FAIR CREDIT REPORTING ACT; CHECKLIST FOR COMPLYING WITH THE FCRA WHEN USING A THIRD PARTY TO OBTAIN "CONSUMER REPORTS"; CONCLUSION; NOTES; Section II: Tools of Fraud Deterrence; Chapter 9: Internal Control and Fraud Deterrence: The COSO Integrated Framework; CONTROL ENVIRONMENT; INFORMATION AND COMMUNICATION; RISK ASSESSMENT; CONTROL PROCEDURES; MONITORING; NOTES; Chapter 10: Recent Corporate Governance Reforms Enacted to Deter Financial Fraud: The Sarbanes-Oxley Act of 2002 and Related Rules and RegulationsBOARD OF DIRECTORS; AUDIT COMMITTEE; MANAGEMENT; INTERNAL AUDITORS; ENFORCEMENT; PROTECTIONS FOR DIRECTORS AND OFFICERS; CONCLUSION; NOTES; Chapter 11: Generation X Technologies and Information Assurance; DO WE NEED A PARADIGM SHIFT IN SYSTEMS ASSURANCE AND AUDITING?; GENERATION X ENTERPRISE TECHNOLOGIES: STATE OF THE ART; INFORMATION SYSTEMS INTEGRATION: A CHALLENGE; ASSURED INFORMATION EMANATES FROM ASSURED SYSTEMS; INFORMATION ASSURANCE: A FUNCTION OF STRATEGIC IMPORTANCE
• Sommario/riassunto: The Handbook of Fraud Deterrence encompasses the applicable professional standards and common applications for forensic accounting, fraud deterrence, and fraud investigation services. It is the first book that explains fraud deterrence through internal control improvement within the structure of forensic accounting procedures.