LEADER 05645nam 2200745 a 450 001 9910819517103321 005 20230912140820.0 010 $a1-118-42172-8 010 $a1-119-20388-0 010 $a1-283-66511-5 010 $a1-118-41980-4 035 $a(CKB)2670000000261722 035 $a(EBL)1040904 035 $a(OCoLC)795645166 035 $a(SSID)ssj0000754617 035 $a(PQKBManifestationID)12324920 035 $a(PQKBTitleCode)TC0000754617 035 $a(PQKBWorkID)10726153 035 $a(PQKB)11519896 035 $a(WaSeSS)IndRDA00115972 035 $a(Au-PeEL)EBL1040904 035 $a(CaPaEBR)ebr10612549 035 $a(Au-PeEL)EBL4035200 035 $a(CaPaEBR)ebr11110289 035 $a(CaONFJC)MIL397761 035 $a(OCoLC)927508354 035 $a(CaSebORM)9781118421727 035 $a(MiAaPQ)EBC1040904 035 $a(MiAaPQ)EBC4035200 035 $a(EXLCZ)992670000000261722 100 $a20120614d2013 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aCorporate fraud and internal control$b[electronic resource] $ea framework for prevention /$fRichard E. Cascarino 205 $a1st edition 210 $aHoboken, N.J. $cJohn Wiley & Sons$dc2013 215 $a1 online resource (402 p.) 225 1 $aThe Wiley corporate F & A series 300 $aDescription based upon print version of record. 311 $a1-118-30156-0 320 $aIncludes bibliographical references and index. 327 $aCorporate Fraud and Internal Control : A Framework for Prevention; Contents; Preface; 1 Nature of Fraud; FRAUD AND IRREGULARITIES: DEFINITIONS AND CONCEPTS; Victims of Fraud; Nature of Fraud; Pressure or Motivation; Red Flags; Types of Fraud; COST OF FRAUD; Costs of Corruption; NOTES; 2 Elements of the Crimes of Theft and Fraud; DOCUMENT FRAUD; CORROBORATING DOCUMENTS; PROCUREMENT FRAUD; Price Fixing; Bid Rigging; Supply of Defective Products and Product Substitution; Defective Pricing; Cost/Labor Mischarging; BRIBERY AND CORRUPTION; INDUSTRIAL ESPIONAGE; CHECK FRAUD AND MONEY LAUNDERING 327 $aNOTES3 Frauds Against the Individual; ONLINE AUCTION FRAUD; Controls to Prevent Online Auction Fraud; CONSUMER FRAUDS; Controls to Identify Rogue Dialers; Lottery/Prize Scams; Controls to Identify Lottery/Prize Scams; TELEPHONE FRAUDS; Controls to Identify Telephone Frauds; CHARITY FRAUDS; Controls to Identify Charity Frauds; MISREPRESENTATION OF MATERIAL FACTS; CONCEALMENT OF MATERIAL FACTS; Controls to Identify Misrepresentation or Concealment; ADVANCE FEES (4-1-9) FRAUDS; Controls to Avoid 4-1-9 Frauds; "MIDDLEMAN" FRAUDS; BAIT AND SWITCH; Controls to Prevent Bait-and-Switch Fraud; LARCENY 327 $aEXTORTIONCOUNTERFEIT GOODS AND INTELLECTUAL PROPERTY; AFFINITY FRAUDS; Controls to Identify Affinity Frauds; PYRAMID SCHEMES; Controls to Identify Pyramid Schemes; PONZI SCHEMES; Controls to Identify Ponzi Frauds; CAREER OPPORTUNITIES; Identifying Career Opportunity Frauds; CASH RECOVERY FRAUDS; 4 Frauds Against the Organization; BANKRUPTCY FRAUD; CHECK FRAUD; OBTAINING FRAUDULENT LOANS; Internal Controls to Prevent Loan Fraud; UNSOLICITED ORDERS; Internal Controls to Detect Unsolicited Order Fraud; EMBEZZLEMENT; Internal Controls to Detect Embezzlement; BRIBERY; CORRUPTION 327 $aCONFLICTS OF INTERESTInternal Controls to Prevent Conflicts of Interest; BREACH OF FIDUCIARY DUTY; THEFT OF TRADE SECRETS; Internal Controls to Prevent Theft of Trade Secrets or to Seek Redress for such Theft; FALSE CLAIMS; Health Care Fraud; Pharmaceutical-Related Fraud; Construction and Procurement Frauds; Defense Fraud; Disaster Relief Fraud; Overseas Reconstruction Fraud; Research Fraud; Internal Controls to Prevent Claims Fraud; FALSE CONVEYANCING; TUNNELING; CONSPIRACY; LAPPING; KITING; Internal Controls to Prevent and Detect Lapping and Kiting; FRAUDULENT AFFILIATIONS 327 $aCOUNTERFEIT MONEYBENEFIT FRAUDS; INSURANCE FRAUD; Property Insurance; Fire Insurance; Automobile Insurance; Life Insurance; PAYMENT CARD FRAUDS; PENSION FRAUDS; TAX FRAUD; INSIDER TRADING AND MARKET ABUSE; CLICK FRAUD; Internal Controls for Detecting Click Fraud; COUNTERFEIT GOODS AND INTELLECTUAL PROPERTY; PROCUREMENT FRAUD; NOTES; 5 Fighting Corruption; BRIBERY IN CONTRACTS; How Does Bribery Occur?; Procurement Planning; Product Design; Advertising; Invitation to Bid; Prequalification of Bidders; Technical Evaluation; Financial Evaluation; Postqualification; Contract Award 327 $aContract Implementation 330 $aEssential guidance for companies to examine and improve their fraud programs Corporate governance legislation has become increasingly concerned with the ongoing resilience of organizations and, particularly, with their ability to resist corporate fraud from the lowest levels to the upper echelons of executive management. It has become unacceptable for those responsible for corporate governance to claim, ""I didn't know."" Corporate Fraud and Internal Control focuses on the appropriateness of the design of the system of internal controls in fraud risk mitigation, as well as the 410 0$aWiley corporate F & A series. 606 $aFraud$xPrevention 606 $aAuditing, Internal 615 0$aFraud$xPrevention. 615 0$aAuditing, Internal. 676 $a658.4/73 700 $aCascarino$b Richard$01659325 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910819517103321 996 $aCorporate fraud and internal control$94016960 997 $aUNINA