LEADER 04994nam 2200697 a 450 001 9910780310303321 005 20230617033344.0 010 $a1-280-34575-6 010 $a9786610345755 010 $a0-471-65617-8 035 $a(CKB)111090425023746 035 $a(EBL)469768 035 $a(OCoLC)55693716 035 $a(SSID)ssj0000130835 035 $a(PQKBManifestationID)11129148 035 $a(PQKBTitleCode)TC0000130835 035 $a(PQKBWorkID)10084974 035 $a(PQKB)11453882 035 $a(OCoLC)ocm53912414 035 $a(MiAaPQ)EBC469768 035 $a(Au-PeEL)EBL469768 035 $a(CaPaEBR)ebr10114099 035 $a(CaONFJC)MIL34575 035 $a(EXLCZ)99111090425023746 100 $a20040519d2004 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aCorporate fraud$b[electronic resource] $ecase studies in detection and prevention /$fJohn D. O'Gara 210 $aHoboken, N.J. $cWiley$dc2004 215 $a1 online resource (220 p.) 300 $aDescription based upon print version of record. 311 $a0-471-49350-3 320 $aIncludes bibliographical references (p. 191-193) and index. 327 $aCorporate Fraud; About the Author; About the Institute of Internal Auditors; Preface; Contents; CHAPTER 1 Overview; Varieties of Fraud/Perspective; More Than Fraudulent Financial Statements; Emphasis: Recognition and Detection-Case Studies; Major Management Fraud Is Different; CHAPTER 2 Perspective (ACFE Studies); 1996 and 2002 ACFE Reports to the Nation; Breakdown of Estimated Total Occupational Fraud Loss by Major Category; Classifications; CHAPTER 3 Management Fraud against the Organization (General); Characteristics; Major Symptoms of Management Fraud 327 $aOpportunities Afforded by the System for Performance Accountability CHAPTER 4 Red Flags of Management Fraud; Six Major Fraud Profiles-Common Elements; Red Flags of Management Fraud; Contrast with Non-management Fraud; Bullet-Proof and Invisible Leads to Flaunting; CHAPTER 5 Fraud against the Organization (Corruption); Middlemen; Real Estate/Related Parties; Bribery-Contracting/Subcontracting/Leasing; Outsourcing; Manipulation of Performance Bonuses/Co-opting Others; CHAPTER 6 Fraud against the Organization (Asset Misappropriation); Various General Accounting-Cycle Fraud Symptoms 327 $aVendor Billings-False Invoices/Phantom Vendor (Shell Company)Other Disbursement Fraud; Inventory; Skimming/Cash Receipt Misappropriation Fraud; CHAPTER 7 Fraud for the Organization; Financial Reporting; Money Laundering/Illegal Practices; International Arena; Price-Fixing/Bid Rigging; Commercial Bribery; CHAPTER 8 Methodology: Detection/Investigation; Differences-Management versus Employee Accounting-Cycle-Type Fraud Detection/Investigation; Recognition/Detection; Detection/Investigation; Investigation; CHAPTER 9 CAAT Scans for Scams; Middlemen/Related Parties; Top-Down Forensic Monitoring 327 $aTelltale Debits of Misappropriation Bank Accounts/Addresses; CHAPTER 10 Conclusion; Low Frequency of Detection/Prosecution versus Effective Prevention; Managerial as Well as Accounting Perspective; History: Good Old Days; Risk/Reward Dynamic; Thoughts on Recent Accounting Scandals; APPENDIX A Practice Advisory 1210.A2-1: Identification of Fraud; APPENDIX B Practice Advisory 1210.A2-2: Responsibility for Fraud Detection; APPENDIX C Derivation: Management Non-Financial-Statement Fraud as a Percentage of Total Occupational Fraud Loss 327 $aAPPENDIX D Percentage of Total Occupational Fraud Loss Attributable to Management Fraud APPENDIX E KPMG Study; APPENDIX F Classification: Management Fraud Categories; Glossary of Terms; Notes; Index 330 $aReal-world help for companies combating fraud - from major management fraud to fraudulent financial reporting From the author's more than thirty years of corporate auditing experience, Corporate Fraud features scores of useful case studies that illustrate the principles of numerous types of fraud and how to avoid them in your business. A must-have for all auditors, controllers, CFOs, and business managers, Corporate Fraud offers broad coverage of: The most common and damaging types of fraud in today's business environment The many facets of fraud, including management fraud 606 $aFraud$xPrevention 606 $aFraud$vCase studies 606 $aFraud investigation 606 $aForensic accounting 606 $aCorporations$xCorrupt practices 615 0$aFraud$xPrevention. 615 0$aFraud 615 0$aFraud investigation. 615 0$aForensic accounting. 615 0$aCorporations$xCorrupt practices. 676 $a658.473 700 $aO'Gara$b John D$01574660 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910780310303321 996 $aCorporate fraud$93851059 997 $aUNINA