LEADER 05077nam 2200673 a 450 001 9910877484103321 005 20200520144314.0 010 $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 /$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. It is the first book that explains fraud deterrence through internal control improvement within the structure of forensic accounting procedures. 606 $aFraud$xPrevention 606 $aEmployee crimes$xPrevention 606 $aFraud investigation 606 $aForensic accounting 615 0$aFraud$xPrevention. 615 0$aEmployee crimes$xPrevention. 615 0$aFraud investigation. 615 0$aForensic accounting. 676 $a658.4/73 701 $aCendrowski$b Harry$0890205 701 $aMartin$b James P$025872 701 $aPetro$b Louis W$01760448 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910877484103321 996 $aThe handbook of fraud deterrence$94199422 997 $aUNINA