LEADER 01203nam a2200301 i 4500 001 991001511489707536 008 970503s1988 it a ||| | ita| 020 $a8806113852 035 $ab10859573-39ule_inst 035 $aLE02370419$9ExL 040 $aDip.to Studi Storici$bita 082 04$a355.02 082 04$a945.107 100 1 $aBarberis, Walter$0290624 245 13$aLe armi del principe :$bla tradizione militare sabauda /$cWalter Barberis 260 $aTorino :$bEinaudi,$cc1988 300 $aXXII, 342 p., [12] c. di tav. :$bill. ;$c22 cm. 490 1 $aBiblioteca di cultura storica ;$v171 650 4$aStati Sabaudi$xStoria militare$ySec. 16.-19. 650 4$aArte e scienze militari$xStati sabaudi 650 4$aStoria$zPiemonte$ySec. 16.-19. 907 $a.b10859573$b30-03-20$c28-06-02 912 $a991001511489707536 945 $aLE023 945.107 BAR 1 1$g1$i2023000026687$lle023$o-$pE0.00$q-$rl$s- $t0$u1$v0$w1$x0$y.i10969433$z28-06-02 945 $aLE023 Fondo Brambilla 13$g1$i2023000200131$lle023$o-$pE0.00$q-$rn$so $t0$u0$v0$w0$x0$y.i15924506$z30-03-20 996 $aArmi del principe$9588987 997 $aUNISALENTO 998 $ale023$b01-01-97$cm$da $e-$fita$git $h3$i1 LEADER 06699oam 2200721 450 001 9910830838003321 005 20220808185648.0 010 $a1-119-20731-2 010 $a1-299-18940-7 010 $a1-118-38729-5 010 $a1-119-96042-8 035 $a(CKB)2670000000299539 035 $a(EBL)818560 035 $a(OCoLC)818853108 035 $a(SSID)ssj0000754640 035 $a(PQKBManifestationID)11496613 035 $a(PQKBTitleCode)TC0000754640 035 $a(PQKBWorkID)10726509 035 $a(PQKB)10198866 035 $a(DLC) 2012019118 035 $a(MiAaPQ)EBC818560 035 $a(CaSebORM)9781119960423 035 $a(EXLCZ)992670000000299539 100 $a20120508d2012 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aManaging fraud risk $ea practical guide for directors and managers /$fStephen Giles 205 $a1st edition 210 $aChichester, West Sussex, United Kingdom $cJohn Wiley & Sons Ltd$d2012 215 $a1 online resource (354 p.) 300 $aDescription based upon print version of record. 311 $a0-470-97945-3 320 $aIncludes bibliographical references and index. 327 $aManaging Fraud Risk: A Practical Guide for Directors and Managers; Contents; Acknowledgements; Introduction; Making me an offer that I can't refuse; Opening remarks; About this book; 1. Personal experiences; 2. Courses, delegates and the Fraud Awareness Quiz; 3. Interviews and interviewees; Concepts and focus; Fraud: the gorilla in the room?; 1. The Bernie Madoff effect; 2. Corporate fraud highlighted by the international media; 3. General fraud highlighted by the national media in the UK; Closing remarks; 1 Responsibility; What a mess - how could all this have been allowed to happen? 327 $aIntroductionAnswers to the Quiz; Responsibility Framework; Introduction; International best practice; Practical application; The linkage between risk management and internal controls; Overview; Control design linked to risk; The importance of evidence; Introduction; Examples; Evidence of management of fraud risks; The role of audit in fraud prevention and detection; Overview; Little training for auditors on fraud awareness; Problems and remedies; The strategic approach to managing fraud risk; Best practice guidance; The Fraud Risk Management Framework; Introduction 327 $aSummary - Five Key Learning Points for Directors and Managers2 Meaning; The hairs on the back of my neck; Introduction; Answers to the Quiz; Fraud definitions; Key word - deception; Key word - intentional; ACFE occupational fraud typology; 1. Fraudulent financial statements schemes; 2. Asset misappropriation; 3. Corruption; The ACFE's "Report to the Nation"; Fraud and the law; Introduction; The Fraud Act 2006; Commentary; Some examples of what the term "fraud" actually includes; 1. Fraud as abuse of systems and control procedures; 2. Fraud as abuse of working practices 327 $a3. Fraud as financial engineering4. Fraud as corruption; 5. Fraud as collusion; Fraud costs - scale and direction of travel; 1. Costs of fraud; 2. Direction of travel; Answers to the Quiz; Summary - Five Key Learning Points for Directors and Managers; 3 People; Appearances can be deceptive; Introduction; Answers to the Quiz; Answers with very low percentage scores for total honesty; Answers with very high percentage scores for total honesty; The results of the research into honesty; The Fraud Triangle - the key behaviourial model; Motivation; Opportunity; Rationalisation 327 $aMotives of fraudsters - bringing the Fraud Triangle up to dateAlbrecht, Howe and Romney; Hollinger and Clark; Ditton and others; Wolfe and Hermanson; Classification of fraudsters; First-time offenders; Recidivists; Those who commit fraud to benefit the organisation; Outsiders; Profile of a fraudster; Introduction; The greatest risk lies at the top; Tenure; The squeezed middle; The fraudster's department; Motives of fraudsters - the business perspective; Summary - Five Key Learning Points for Directors and Managers; 4 Risk; We are all risk managers now; Introduction; Answers to the Quiz 327 $aRisk management primer 330 $a"A strategic, practical, cost-effective approach to fraud preventionIn troubled economic times, the risk of fraud and financial crime increases. In our post credit crunch environment, new laws and tougher penalties for financial crime mean that if you are in business, you have a responsibility to help fight fraud.However, to design effective, proportionate fraud controls for your business, you need a complete picture of all the risks. Managing Fraud Risk shows you where to look for fraud, setting out a route-map for finding and fighting fraud risks in your business, with the practical, strategic advice you need.Combining the latest theory with forensic risk analysis, this book reveals how you can provide assurance to your Board and stakeholders. Practical examples are used to clearly show cost-effective techniques for preventing and detecting business fraud. An innovative fraud awareness quiz enables you to easily apply the theories and principles. Answers questions such as: Who commits more fraud: men or women? How many of your employees are prepared to falsify documents? Essential information to ensure your procedures are sufficient to meet compliance with new international legislation increasing the liability of directors and managers in cases of fraud and corruption Takes a new perspective from the point of view of business risk, making it unique to other texts that take only an auditing, investigative, or specialist approach This route-map is essential reading to help you navigate the complex landscape of business fraud"--$cProvided by publisher. 330 $a"NEW APPROACH: strategic, risk-based, practical, cost-effective, written from a business risk, rather than an investigation or audit perspective"--$cProvided by publisher. 606 $aFraud$xPrevention 606 $aCommercial crimes$xLaw and legislation 606 $aRisk management 606 $aBUSINESS & ECONOMICS / Auditing$2bisacsh 615 0$aFraud$xPrevention. 615 0$aCommercial crimes$xLaw and legislation. 615 0$aRisk management. 615 7$aBUSINESS & ECONOMICS / Auditing. 676 $a658.4/73 676 $a658.473 686 $aBUS003000$2bisacsh 700 $aGiles$b Steve$f1957-$01627922 801 0$bDLC 801 1$bDLC 801 2$bDLC 906 $aBOOK 912 $a9910830838003321 996 $aManaging fraud risk$93964757 997 $aUNINA