LEADER 05547nam 2200673Ia 450 001 9910828812303321 005 20230828234156.0 010 $a1-280-58937-X 010 $a9786613619204 010 $a0-471-77967-9 035 $a(CKB)1000000000381286 035 $a(EBL)700056 035 $a(OCoLC)782918737 035 $a(SSID)ssj0000384165 035 $a(PQKBManifestationID)12092105 035 $a(PQKBTitleCode)TC0000384165 035 $a(PQKBWorkID)10338363 035 $a(PQKB)10736280 035 $a(MiAaPQ)EBC700056 035 $a(Au-PeEL)EBL700056 035 $a(CaPaEBR)ebr10546557 035 $a(CaONFJC)MIL361920 035 $a(EXLCZ)991000000000381286 100 $a20050718d2006 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aExecutive roadmap to fraud prevention and internal control$b[electronic resource] $ecreating a culture of compliance /$fMartin T. Biegelman, Joel T. Bartow 210 $aHoboken, N.J. $cWiley$dc2006 215 $a1 online resource (417 p.) 300 $aDescription based upon print version of record. 311 $a0-471-73927-8 320 $aIncludes bibliographical references and index. 327 $aExecutive Roadmap to Fraud Prevention and Internal Control; About the Authors; Contents; Foreword; Preface; Acknowledgments; Chapter 1 Fraud's Feeding Frenzy: Overview of Recent Corporate Scandals; EXECUTIVE SUMMARY; FRAUD'S FEEDING FRENZY STILL GOING STRONG; WHAT A DIFFERENCE A FEW YEARS MAKE; PERSONAL PIGGY BANK CONCEPT OF LEADERSHIP; EXECUTIVE INSIGHT 1.1: A MILLIONAIRE CEO GETS GREEDY; THE ROGUE EMPLOYEE; THE CEO'S NEW CHUTZPAH DEFENSE; A SAMPLING OF CORPORATE FRAUDS; THE PRESIDENT'S DRIVE FOR CORPORATE RESPONSIBILITY; FIGHTING FRAUD IS GUARANTEED EMPLOYMENT; END NOTES 327 $aChapter 2 Fraud Theory and Prevention EXECUTIVE SUMMARY; FRAUD 101; CORPORATE FRAUD; THE ACFE 2004 REPORT TO THE NATION ON OCCUPATIONAL FRAUD AND ABUSE; FRAUD PREVENTION; PERP WALKS AS A FORM OF FRAUD PREVENTION; ELIOT SPITZER AS A CORPORATE FRAUD PREVENTION HERO; EDWIN SUTHERLAND AND WHITE COLLAR CRIME; DR. DONALD CRESSEY AND THE FRAUD TRIANGLE; MOTIVE; OPPORTUNITY; RATIONALIZATION; DR. W. STEVE ALBRECHT'S FRAUD SCALE; FRAUD THEORIES; END NOTES; Chapter 3 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-Oxley; EXECUTIVE SUMMARY 327 $aWHAT IS CORPORATE GOVERNANCE?TRANSPARENCY IS THE NAME OF THE GAME; A CULTURE OF COMPLIANCE; EXECUTIVE INSIGHT 3.1: TIMELINE OF CORPORATE COMPLIANCE INITIATIVES AND MILESTONES; COSO NOT COSTCO; FEDERAL SENTENCING GUIDELINES FOR ORGANIZATIONAL CRIME; SAS 82; ARTHUR LEVITT AND THE " NUMBERS GAME"; THE SARBANES-OXLEY ACT OF 2002; END NOTES; Chapter 4 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the Sarbanes-Oxley Influence on Private and Nonprofit Organizations; EXECUTIVE SUMMARY; THE SAS 99 FIX; THE THOMPSON MEMO 327 $aTHE FINAL RULE OF THE SEC FOR SECTION 404 OF SARBANES-OXLEY NEW YORK STOCK EXCHANGE AND NASDAQ LISTING REQUIREMENTS; THE PCAOB AND AUDITING STANDARD NO. 2; STEPHEN CUTLER'S " GATEKEEPERS SPEECH"; ENHANCED SENTENCING GUIDELINES: LESS CARROT AND MORE STICK; HOW SARBANES-OXLEY IS INFLUENCING PRIVATE AND NONPROFIT ORGANIZATIONS; END NOTES; Chapter 5 Internal Controls and Antifraud Programs; EXECUTIVE SUMMARY; INTERNAL CONTROLS AND THE FINANCE FUNCTION; EXECUTIVE INSIGHT 5.1: BOEING RAMPS UP ITS ETHICS AND COMPLIANCE PROGRAMS; MANAGEMENT ANTIFRAUD PROGRAMS AND CONTROLS: THE 14-POINT PROGRAM 327 $aEXECUTIVE INSIGHT 5.2: ACFE FRAUD PREVENTION CHECK-UP THE FRAUD RISK ASSESSMENT PROCESS; TRAINING AS A CRITICAL INTERNAL CONTROL FUNCTION; END NOTES; Chapter 6 Financial Statement Fraud; EXECUTIVE SUMMARY; RECURRING THEMES IN FINANCIAL STATEMENT FRAUD; COOKING THE BOOKS; EXECUTIVE INSIGHT 6.1: A 300 MILLION FRAUD IS NOTHING TO SNEEZE AT; WHY DO THEY TAKE THE RISK?; THE NEW AND IMPROVED TYCO; THE PERCEPTION OF DETECTION; IS SARBANES-OXLEY WORKING TO REDUCE FINANCIAL STATEMENT FRAUD?; THE GREED FACTOR; EXECUTIVE INSIGHT 6.2: SYMBOL TECHNOLOGIES: AN OLD FRAUD AND A NEW APPROACH 327 $aRED FLAGS OF FINANCIAL STATEMENT FRAUD 330 $aPraise for Executive Roadmap to Fraud Prevention and Internal Control""Our nation is faced with dual alarming trends of record highs in white-collar crime and seemingly record lows in ethics. The solution cannot be left only to legislators, regulators, and law enforcement. It requires the attention of all of us in business to create a culture of compliance. This new book by Martin Biegelman and Joel Bartow is an invaluable resource to achieving the highest levels of compliance.""--Kenneth J. Hunter, former chief postal inspector and former president & CEO of th 606 $aCorporations$xAccounting$xCorrupt practices$zUnited States 606 $aCorporations$xCorrupt practices$zUnited States 606 $aAccounting fraud$zUnited States 615 0$aCorporations$xAccounting$xCorrupt practices 615 0$aCorporations$xCorrupt practices 615 0$aAccounting fraud 676 $a658.4/73 686 $a85.25$2bcl 700 $aBiegelman$b Martin T$01611966 701 $aBartow$b Joel T.$f1958-$01657133 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910828812303321 996 $aExecutive roadmap to fraud prevention and internal control$94010410 997 $aUNINA