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Managing fraud risk : a practical guide for directors and managers / / Stephen Giles
| Managing fraud risk : a practical guide for directors and managers / / Stephen Giles |
| Autore | Giles Steve <1957-> |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Chichester, West Sussex, United Kingdom, : John Wiley & Sons Ltd, 2012 |
| Descrizione fisica | 1 online resource (354 p.) |
| Disciplina |
658.4/73
658.473 |
| Soggetto topico |
Fraud - Prevention
Commercial crimes - Law and legislation Risk management BUSINESS & ECONOMICS / Auditing |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-20731-2
1-299-18940-7 1-118-38729-5 1-119-96042-8 |
| Classificazione | BUS003000 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Managing 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?
IntroductionAnswers 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 Summary - 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 3. 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 Motives 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 Risk management primer |
| Record Nr. | UNINA-9910141360503321 |
Giles Steve <1957->
|
||
| Chichester, West Sussex, United Kingdom, : John Wiley & Sons Ltd, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Managing fraud risk : a practical guide for directors and managers / / Stephen Giles
| Managing fraud risk : a practical guide for directors and managers / / Stephen Giles |
| Autore | Giles Steve <1957-> |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Chichester, West Sussex, United Kingdom, : John Wiley & Sons Ltd, 2012 |
| Descrizione fisica | 1 online resource (354 p.) |
| Disciplina |
658.4/73
658.473 |
| Soggetto topico |
Fraud - Prevention
Commercial crimes - Law and legislation Risk management BUSINESS & ECONOMICS / Auditing |
| ISBN |
1-119-20731-2
1-299-18940-7 1-118-38729-5 1-119-96042-8 |
| Classificazione | BUS003000 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Managing 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?
IntroductionAnswers 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 Summary - 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 3. 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 Motives 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 Risk management primer |
| Record Nr. | UNINA-9910830838003321 |
|
Giles Steve <1957->
|
||
| Chichester, West Sussex, United Kingdom, : John Wiley & Sons Ltd, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||