LEADER 05156nam 2200697 a 450 001 9910143433403321 005 20180503155510.0 010 $a1-119-20216-7 010 $a1-280-74042-6 010 $a9786610740420 010 $a0-470-10743-X 035 $a(CKB)1000000000354452 035 $a(EBL)284521 035 $a(OCoLC)253935785 035 $a(SSID)ssj0000167591 035 $a(PQKBManifestationID)12055088 035 $a(PQKBTitleCode)TC0000167591 035 $a(PQKBWorkID)10190773 035 $a(PQKB)10682737 035 $a(MiAaPQ)EBC284521 035 $a(EXLCZ)991000000000354452 100 $a20060630d2007 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 04$aThe handbook of fraud deterrence$b[electronic resource] /$f[edited by] Harry Cendrowski, James P. Martin, Louis W. Petro 210 $aHoboken, N.J. $cWiley$dc2007 215 $a1 online resource (458 p.) 300 $aDescription based upon print version of record. 311 $a0-471-93134-9 320 $aIncludes bibliographical references and index. 327 $aTHE 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 327 $aChapter 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 327 $aChapter 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 327 $aRETALIATION: 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 327 $aChapter 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 327 $aINFORMATION ASSURANCE: A FUNCTION OF STRATEGIC IMPORTANCE 330 $aThe Handbook of Fraud Deterrence encompasses the applicable professional standards and common applications for forensic accounting, fraud deterrence, and fraud investigation services. 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Zimeras -- Migrating from ISO/IEC 9126 to SQUARE: a case study on the evaluation of medical speech translation systems / Paula Estrella, Nikos Tsourakis -- Digital medicine: the quality standpoint / Anastasius Moumtzoglou -- ICT for enabling the quality evaluation of health care services: a case study in a general hospital / Alexandra Pomares-Quimbaya [and 8 others] -- 327 $aInformed consent in healthcare: a study case of genetic services / Bo Yu, Duminda Wijesekera, Paulo Cesar G. Costa -- Improving quality improvement collaboratives: mixing communication media to attain multiple measures of success / Priscilla A. Arling, Edward J. Miech, Greg W. Arling -- We can trust without data, but we are accountable only through measurement / Vahe? A. Kazandjian -- How to make your work really influence future healthcare: from projects through policies to integration into health systems / Ales Bourek. 330 3 $a"This book is a reference work on the issues relating to the quality and safety of technology use in the medical realm, featuring coverage on best practices, detailed analysis, and upcoming trends"--Provided by publisher. 410 0$aAdvances in healthcare information systems and administration (AHISA) book series. 606 $aMedical technology 606 $aMedical informatics 606 $aTelecommunication in medicine 606 $aMedical Informatics 606 $aTechnology Assessment, Biomedical 606 $aTelemedicine 606 $aBiomedical Technology 610 $aArtificial intelligence 610 $aEarly disease detection 610 $aEMR software 610 $aMedical speech translation systems 610 $aPopulation health management 610 $aQuality evaluation 610 $aRobotics 615 0$aMedical technology. 615 0$aMedical informatics. 615 0$aTelecommunication in medicine. 615 12$aMedical Informatics. 615 22$aTechnology Assessment, Biomedical. 615 22$aTelemedicine. 615 22$aBiomedical Technology. 676 $a610.285 700 $aMoumtzoglou$b Anastasius$f1959-$01249199 702 $aMoumtzoglou$b Anastasius$f1959- 801 0$bCaBNVSL 801 1$bCaBNVSL 801 2$bCaBNVSL 906 $aBOOK 912 $a9910136087503321 996 $aDesign, development, and integration of reliable electronic healthcare platforms$92894990 997 $aUNINA