The handbook of fraud deterrence [[electronic resource] /] / [edited by] Harry Cendrowski, James P. Martin, Louis W. Petro |
Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2007 |
Descrizione fisica | 1 online resource (458 p.) |
Disciplina |
657
658.473 |
Altri autori (Persone) |
CendrowskiHarry
MartinJames P PetroLouis W |
Soggetto topico |
Fraud - Prevention
Employee crimes - Prevention Fraud investigation Forensic accounting |
Soggetto genere / forma | Electronic books. |
ISBN |
1-119-20216-7
1-280-74042-6 9786610740420 0-470-10743-X |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
THE 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
Chapter 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 Chapter 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 RETALIATION: 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 Chapter 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 INFORMATION ASSURANCE: A FUNCTION OF STRATEGIC IMPORTANCE |
Record Nr. | UNINA-9910143433403321 |
Hoboken, N.J., : Wiley, c2007 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
The handbook of fraud deterrence [[electronic resource] /] / [edited by] Harry Cendrowski, James P. Martin, Louis W. Petro |
Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2007 |
Descrizione fisica | 1 online resource (458 p.) |
Disciplina |
657
658.473 |
Altri autori (Persone) |
CendrowskiHarry
MartinJames P PetroLouis W |
Soggetto topico |
Fraud - Prevention
Employee crimes - Prevention Fraud investigation Forensic accounting |
ISBN |
1-119-20216-7
1-280-74042-6 9786610740420 0-470-10743-X |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
THE 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
Chapter 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 Chapter 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 RETALIATION: 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 Chapter 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 INFORMATION ASSURANCE: A FUNCTION OF STRATEGIC IMPORTANCE |
Record Nr. | UNINA-9910830694203321 |
Hoboken, N.J., : Wiley, c2007 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
The handbook of fraud deterrence / / [edited by] Harry Cendrowski, James P. Martin, Louis W. Petro |
Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2007 |
Descrizione fisica | 1 online resource (458 p.) |
Disciplina | 658.4/73 |
Altri autori (Persone) |
CendrowskiHarry
MartinJames P PetroLouis W |
Soggetto topico |
Fraud - Prevention
Employee crimes - Prevention Fraud investigation Forensic accounting |
ISBN |
1-119-20216-7
1-280-74042-6 9786610740420 0-470-10743-X |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
THE 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
Chapter 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 Chapter 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 RETALIATION: 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 Chapter 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 INFORMATION ASSURANCE: A FUNCTION OF STRATEGIC IMPORTANCE |
Record Nr. | UNINA-9910877484103321 |
Hoboken, N.J., : Wiley, c2007 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|