Profiling the fraudster : removing the mask to prevent and detect fraud / / Simon Padgett

• Autore: Padgett Simon <1963->
• Pubblicazione: Hoboken, New Jersey : , : Wiley, , 2015; ©2015
• Descrizione fisica: 1 online resource (270 p.)
• Disciplina: 658.4/73
• Soggetto topico: Corporations - Corrupt practices; White collar crimes; Fraud; Fraud - Prevention; Fraud investigation
• Soggetto genere / forma: Electronic books.
• Classificazione: BUS001000
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: Cover; Title Page; Copyright; Contents; Preface; Acknowledgments; Part I Occupational Fraud and Corruption; Chapter 1 Introduction to Occupational Fraud and Corruption and Recent Trends; Deception through Breaching Trust; Global Trends in Occupational Fraud; The Cost of Occupational Fraud and Corruption; Types of Occupational Fraud; Early Fraud; The Fight against Fraud; Profiling as a Solution; Chapter 2 Types of Occupational Fraud and Corruption; A Myriad of Fraud Schemes; Cybercrime; Chapter 3 What Is Fraud and More Specifically Occupational Fraud? ; The Association of Certified Fraud Examiners' DefinitionThe American Institute of Certified Public Accountants' Definition; Statement of Auditing Standard No. 99 Definition; The Institute of Internal Auditors Definition; Duration of Fraud Schemes; Chapter 4 Corruption; The Geography of Corruption; The Fight against Corruption; Corruption and the Public Purse; Cultural and Legal Influences on Corruption; Chapter 5 Normative Crime Analysis and Investigative Psychology; Fraud Is Not a Norm; Investigative Psychology ; Chapter 6 The Fraud Triangle Becomes the Fraud Diamond: A Journey through the TheoryThe Fraud Triangle; Fraud Risk; The Theory Shaping Early Fraud Profiling; Part II Profiling the Fraudster; Chapter 7 Using Profiling in the Fight against Crime and Occupational Fraud; The Mind of Adolf Hitler; Development of the Psychology; Modeling; Modeling in Fraud Detection; Chapter 8 Criminal and Fraud Offender Profiling; The Criminal Mind-Set; Investigative Psychology; Fraud Offender Profiling; Profiling Challenges; Chapter 9 Behavioral Warning Signs or Red Flags; How Red Flags Help Us Discover Fraud ; Management Red FlagsChanges in Employee Behavior Representing Red Flags; Fraudsters Living beyond Their Means Exhibit Key Red Flags; Red Flags in the Accounting System; Behavioral Characteristics as Red Flags to Fraud; Chapter 10 Motivation and Opportunity as Key Indicators; The Motivation; The Opportunity; Chapter 11 Profiling Individual Behavior and Characteristics of a Fraudster; Perpetrator's Gender; Perpetrator's Age; Perpetrator's Tenure; Perpetrator's Education Level; Behavioral Red Flags Based on Perpetrator's Position; Behavioral Red Flags Based on Scheme Type ; Behavioral Red Flags Based on DepartmentChapter 12 Profiling the Fraudster's Position and Department; Perpetrator's Position; Perpetrator's Department; Chapter 13 Profiling the Fraud Methodology or Modus Operandi; Collusion; Position of Employment Creates the Opportunity; Many Ways to Defraud an Organization; Chapter 14 Profiling the Victim Organization and Its Geography; Fraud Victim Organizations by Geographic Location; Corruption Cases by Region; Types of Fraud Victim Organizations; Size of Fraud Victim Organizations; Methods of Fraud in Small Businesses ; Industry of Fraud Victim Organizations
• Sommario/riassunto: Detect and combat corporate fraud with new profiling techniques Profiling the Fraudster: Removing the Mask to Prevent and Detect Fraud takes a step-by-step approach beyond the Fraud Triangle to identify characteristics in potential fraudsters, employees and new hires that will sound alarm bells before they get their hands on your organization's assets. The typical organization loses a staggering 5% of its annual revenue to fraud. Traditional fraud investigations focus on the breakdown of internal controls but what happens when the human beings forming a key component of that chain of control a
• Titolo autorizzato: Profiling the fraudster
• ISBN: 1-118-92977-2; 1-118-92975-6
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910132301803321
• Lo trovi qui: Univ. Federico II
• Serie: Wiley corporate F & A.