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Corporate fraud [[electronic resource] ] : case studies in detection and prevention / / John D. O'Gara
| Corporate fraud [[electronic resource] ] : case studies in detection and prevention / / John D. O'Gara |
| Autore | O'Gara John D |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2004 |
| Descrizione fisica | 1 online resource (220 p.) |
| Disciplina | 658.473 |
| Soggetto topico |
Fraud - Prevention
Fraud Fraud investigation Forensic accounting Corporations - Corrupt practices |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-280-34575-6
9786610345755 0-471-65617-8 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Corporate Fraud; About the Author; About the Institute of Internal Auditors; Preface; Contents; CHAPTER 1 Overview; Varieties of Fraud/Perspective; More Than Fraudulent Financial Statements; Emphasis: Recognition and Detection-Case Studies; Major Management Fraud Is Different; CHAPTER 2 Perspective (ACFE Studies); 1996 and 2002 ACFE Reports to the Nation; Breakdown of Estimated Total Occupational Fraud Loss by Major Category; Classifications; CHAPTER 3 Management Fraud against the Organization (General); Characteristics; Major Symptoms of Management Fraud
Opportunities Afforded by the System for Performance Accountability CHAPTER 4 Red Flags of Management Fraud; Six Major Fraud Profiles-Common Elements; Red Flags of Management Fraud; Contrast with Non-management Fraud; Bullet-Proof and Invisible Leads to Flaunting; CHAPTER 5 Fraud against the Organization (Corruption); Middlemen; Real Estate/Related Parties; Bribery-Contracting/Subcontracting/Leasing; Outsourcing; Manipulation of Performance Bonuses/Co-opting Others; CHAPTER 6 Fraud against the Organization (Asset Misappropriation); Various General Accounting-Cycle Fraud Symptoms Vendor Billings-False Invoices/Phantom Vendor (Shell Company)Other Disbursement Fraud; Inventory; Skimming/Cash Receipt Misappropriation Fraud; CHAPTER 7 Fraud for the Organization; Financial Reporting; Money Laundering/Illegal Practices; International Arena; Price-Fixing/Bid Rigging; Commercial Bribery; CHAPTER 8 Methodology: Detection/Investigation; Differences-Management versus Employee Accounting-Cycle-Type Fraud Detection/Investigation; Recognition/Detection; Detection/Investigation; Investigation; CHAPTER 9 CAAT Scans for Scams; Middlemen/Related Parties; Top-Down Forensic Monitoring Telltale Debits of Misappropriation Bank Accounts/Addresses; CHAPTER 10 Conclusion; Low Frequency of Detection/Prosecution versus Effective Prevention; Managerial as Well as Accounting Perspective; History: Good Old Days; Risk/Reward Dynamic; Thoughts on Recent Accounting Scandals; APPENDIX A Practice Advisory 1210.A2-1: Identification of Fraud; APPENDIX B Practice Advisory 1210.A2-2: Responsibility for Fraud Detection; APPENDIX C Derivation: Management Non-Financial-Statement Fraud as a Percentage of Total Occupational Fraud Loss APPENDIX D Percentage of Total Occupational Fraud Loss Attributable to Management Fraud APPENDIX E KPMG Study; APPENDIX F Classification: Management Fraud Categories; Glossary of Terms; Notes; Index |
| Record Nr. | UNINA-9910455461903321 |
O'Gara John D
|
||
| Hoboken, N.J., : Wiley, c2004 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Corporate fraud [[electronic resource] ] : case studies in detection and prevention / / John D. O'Gara
| Corporate fraud [[electronic resource] ] : case studies in detection and prevention / / John D. O'Gara |
| Autore | O'Gara John D |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2004 |
| Descrizione fisica | 1 online resource (220 p.) |
| Disciplina | 658.473 |
| Soggetto topico |
Fraud - Prevention
Fraud Fraud investigation Forensic accounting Corporations - Corrupt practices |
| ISBN |
1-280-34575-6
9786610345755 0-471-65617-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Corporate Fraud; About the Author; About the Institute of Internal Auditors; Preface; Contents; CHAPTER 1 Overview; Varieties of Fraud/Perspective; More Than Fraudulent Financial Statements; Emphasis: Recognition and Detection-Case Studies; Major Management Fraud Is Different; CHAPTER 2 Perspective (ACFE Studies); 1996 and 2002 ACFE Reports to the Nation; Breakdown of Estimated Total Occupational Fraud Loss by Major Category; Classifications; CHAPTER 3 Management Fraud against the Organization (General); Characteristics; Major Symptoms of Management Fraud
Opportunities Afforded by the System for Performance Accountability CHAPTER 4 Red Flags of Management Fraud; Six Major Fraud Profiles-Common Elements; Red Flags of Management Fraud; Contrast with Non-management Fraud; Bullet-Proof and Invisible Leads to Flaunting; CHAPTER 5 Fraud against the Organization (Corruption); Middlemen; Real Estate/Related Parties; Bribery-Contracting/Subcontracting/Leasing; Outsourcing; Manipulation of Performance Bonuses/Co-opting Others; CHAPTER 6 Fraud against the Organization (Asset Misappropriation); Various General Accounting-Cycle Fraud Symptoms Vendor Billings-False Invoices/Phantom Vendor (Shell Company)Other Disbursement Fraud; Inventory; Skimming/Cash Receipt Misappropriation Fraud; CHAPTER 7 Fraud for the Organization; Financial Reporting; Money Laundering/Illegal Practices; International Arena; Price-Fixing/Bid Rigging; Commercial Bribery; CHAPTER 8 Methodology: Detection/Investigation; Differences-Management versus Employee Accounting-Cycle-Type Fraud Detection/Investigation; Recognition/Detection; Detection/Investigation; Investigation; CHAPTER 9 CAAT Scans for Scams; Middlemen/Related Parties; Top-Down Forensic Monitoring Telltale Debits of Misappropriation Bank Accounts/Addresses; CHAPTER 10 Conclusion; Low Frequency of Detection/Prosecution versus Effective Prevention; Managerial as Well as Accounting Perspective; History: Good Old Days; Risk/Reward Dynamic; Thoughts on Recent Accounting Scandals; APPENDIX A Practice Advisory 1210.A2-1: Identification of Fraud; APPENDIX B Practice Advisory 1210.A2-2: Responsibility for Fraud Detection; APPENDIX C Derivation: Management Non-Financial-Statement Fraud as a Percentage of Total Occupational Fraud Loss APPENDIX D Percentage of Total Occupational Fraud Loss Attributable to Management Fraud APPENDIX E KPMG Study; APPENDIX F Classification: Management Fraud Categories; Glossary of Terms; Notes; Index |
| Record Nr. | UNINA-9910780310303321 |
|
O'Gara John D
|
||
| Hoboken, N.J., : Wiley, c2004 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Corporate fraud : case studies in detection and prevention / / John D. O'Gara
| Corporate fraud : case studies in detection and prevention / / John D. O'Gara |
| Autore | O'Gara John D |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2004 |
| Descrizione fisica | 1 online resource (220 p.) |
| Disciplina | 658.473 |
| Soggetto topico |
Fraud - Prevention
Fraud Fraud investigation Forensic accounting Corporations - Corrupt practices |
| ISBN |
1-280-34575-6
9786610345755 0-471-65617-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Corporate Fraud; About the Author; About the Institute of Internal Auditors; Preface; Contents; CHAPTER 1 Overview; Varieties of Fraud/Perspective; More Than Fraudulent Financial Statements; Emphasis: Recognition and Detection-Case Studies; Major Management Fraud Is Different; CHAPTER 2 Perspective (ACFE Studies); 1996 and 2002 ACFE Reports to the Nation; Breakdown of Estimated Total Occupational Fraud Loss by Major Category; Classifications; CHAPTER 3 Management Fraud against the Organization (General); Characteristics; Major Symptoms of Management Fraud
Opportunities Afforded by the System for Performance Accountability CHAPTER 4 Red Flags of Management Fraud; Six Major Fraud Profiles-Common Elements; Red Flags of Management Fraud; Contrast with Non-management Fraud; Bullet-Proof and Invisible Leads to Flaunting; CHAPTER 5 Fraud against the Organization (Corruption); Middlemen; Real Estate/Related Parties; Bribery-Contracting/Subcontracting/Leasing; Outsourcing; Manipulation of Performance Bonuses/Co-opting Others; CHAPTER 6 Fraud against the Organization (Asset Misappropriation); Various General Accounting-Cycle Fraud Symptoms Vendor Billings-False Invoices/Phantom Vendor (Shell Company)Other Disbursement Fraud; Inventory; Skimming/Cash Receipt Misappropriation Fraud; CHAPTER 7 Fraud for the Organization; Financial Reporting; Money Laundering/Illegal Practices; International Arena; Price-Fixing/Bid Rigging; Commercial Bribery; CHAPTER 8 Methodology: Detection/Investigation; Differences-Management versus Employee Accounting-Cycle-Type Fraud Detection/Investigation; Recognition/Detection; Detection/Investigation; Investigation; CHAPTER 9 CAAT Scans for Scams; Middlemen/Related Parties; Top-Down Forensic Monitoring Telltale Debits of Misappropriation Bank Accounts/Addresses; CHAPTER 10 Conclusion; Low Frequency of Detection/Prosecution versus Effective Prevention; Managerial as Well as Accounting Perspective; History: Good Old Days; Risk/Reward Dynamic; Thoughts on Recent Accounting Scandals; APPENDIX A Practice Advisory 1210.A2-1: Identification of Fraud; APPENDIX B Practice Advisory 1210.A2-2: Responsibility for Fraud Detection; APPENDIX C Derivation: Management Non-Financial-Statement Fraud as a Percentage of Total Occupational Fraud Loss APPENDIX D Percentage of Total Occupational Fraud Loss Attributable to Management Fraud APPENDIX E KPMG Study; APPENDIX F Classification: Management Fraud Categories; Glossary of Terms; Notes; Index |
| Record Nr. | UNINA-9910828235703321 |
|
O'Gara John D
|
||
| Hoboken, N.J., : Wiley, c2004 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||