Info
- Utilizzare la checkbox di selezione a fianco di ciascun documento per attivare le funzionalità di stampa, invio email, download nei formati disponibili del (i) record.
An Act to Protect Investors by Improving the Accuracy and Reliability of Corporate Disclosures Made Pursuant to the Securities Laws, and for Other Purposes
| An Act to Protect Investors by Improving the Accuracy and Reliability of Corporate Disclosures Made Pursuant to the Securities Laws, and for Other Purposes |
| Pubbl/distr/stampa | [Washington, D.C.] : , : [United States Government Printing Office], , [2002] |
| Descrizione fisica | 1 online resource (66 unnumbered pages) |
| Soggetto topico |
Corporate governance - Law and legislation - United States
Directors of corporations - Legal status, laws, etc - United States Securities fraud - United States Criminal liability - United States Disclosure in accounting - United States Corporations - Accounting - Corrupt practices - United States Auditing, Internal - Law and legislation - United States |
| Soggetto genere / forma | Statutes and codes. |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910713573803321 |
| [Washington, D.C.] : , : [United States Government Printing Office], , [2002] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Audit risk alert : 2018/19 general accounting and auditing developments : strengthening audit integrity safeguarding financial reporting / / American Institute of Certified Public Accountants
| Audit risk alert : 2018/19 general accounting and auditing developments : strengthening audit integrity safeguarding financial reporting / / American Institute of Certified Public Accountants |
| Pubbl/distr/stampa | Durham, NC : , : [publisher not identified], , [2018] |
| Descrizione fisica | 1 online resource (91 pages) |
| Disciplina | 657.45 |
| Collana | Aicpa Ser. |
| Soggetto topico |
Auditing - United States
Misleading financial statements - United States Corporations - Accounting - Corrupt practices - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-948306-30-1
1-119-57547-8 1-119-57550-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910555155003321 |
| Durham, NC : , : [publisher not identified], , [2018] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Audit risk alert : 2018/19 general accounting and auditing developments : strengthening audit integrity safeguarding financial reporting / / American Institute of Certified Public Accountants
| Audit risk alert : 2018/19 general accounting and auditing developments : strengthening audit integrity safeguarding financial reporting / / American Institute of Certified Public Accountants |
| Pubbl/distr/stampa | Durham, NC : , : [publisher not identified], , [2018] |
| Descrizione fisica | 1 online resource (91 pages) |
| Disciplina | 657.45 |
| Collana | Aicpa Ser. |
| Soggetto topico |
Auditing - United States
Misleading financial statements - United States Corporations - Accounting - Corrupt practices - United States |
| ISBN |
1-948306-30-1
1-119-57547-8 1-119-57550-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910677706703321 |
| Durham, NC : , : [publisher not identified], , [2018] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow
| Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow |
| Autore | Biegelman Martin T |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2012 |
| Descrizione fisica | 1 online resource (443 p.) |
| Disciplina | 658.4/73 |
| Altri autori (Persone) | BartowJoel T. <1958-> |
| Collana | Wiley finance series |
| Soggetto topico |
Corporations - Accounting - Corrupt practices - United States
Corporations - Corrupt practices - United States Accounting fraud - United States |
| ISBN |
1-118-23551-7
1-119-20235-3 1-280-58857-8 9786613618405 1-118-22179-6 |
| Classificazione | BUS001040 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Executive Roadmap to Fraud Prevention and Internal Control; Contents; Foreword to the Second Edition; Foreword to the First Edition; Preface; Acknowledgments; CHAPTER 1 Fraud's Feeding Frenzy; CHAPTER 2 Fraud Theory and Prevention; CHAPTER 3 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-Oxley; CHAPTER 4 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the 2010 Amendments to the Federal Sentencing Guidelines for Organizations; CHAPTER 5 Internal Controls and Antifraud Programs
CHAPTER 6 Financial Statement FraudCHAPTER 7 Internal Fraud: Protecting a Company; CHAPTER 8 Former Fraudster and New Man; CHAPTER 9 External Schemes and Scams: The Rest of the Fraud Story; CHAPTER 10 Not Too Big to Fail; CHAPTER 11 Designing a Robust Fraud Prevention Program; CHAPTER 12 Whistleblowers and Hotlines; CHAPTER 13 Time to Do Background Checks; CHAPTER 14 Training, Training, and More Training; CHAPTER 15 Global Fraud and Corruption Risk; CHAPTER 16 The Feds Are Watching: What to Know and Do Now; CHAPTER 17 A Fraud Prevention Culture That Works APPENDIX ACFE Fraud Prevention ChecklistAbout the Authors; Index |
| Record Nr. | UNINA-9910141323203321 |
Biegelman Martin T
|
||
| Hoboken, N.J., : Wiley, c2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow
| Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow |
| Autore | Biegelman Martin T |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2012 |
| Descrizione fisica | 1 online resource (443 p.) |
| Disciplina | 658.4/73 |
| Altri autori (Persone) | BartowJoel T. <1958-> |
| Collana | Wiley finance series |
| Soggetto topico |
Corporations - Accounting - Corrupt practices - United States
Corporations - Corrupt practices - United States Accounting fraud - United States |
| ISBN |
1-118-23551-7
1-119-20235-3 1-280-58857-8 9786613618405 1-118-22179-6 |
| Classificazione | BUS001040 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Executive Roadmap to Fraud Prevention and Internal Control; Contents; Foreword to the Second Edition; Foreword to the First Edition; Preface; Acknowledgments; CHAPTER 1 Fraud's Feeding Frenzy; CHAPTER 2 Fraud Theory and Prevention; CHAPTER 3 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-Oxley; CHAPTER 4 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the 2010 Amendments to the Federal Sentencing Guidelines for Organizations; CHAPTER 5 Internal Controls and Antifraud Programs
CHAPTER 6 Financial Statement FraudCHAPTER 7 Internal Fraud: Protecting a Company; CHAPTER 8 Former Fraudster and New Man; CHAPTER 9 External Schemes and Scams: The Rest of the Fraud Story; CHAPTER 10 Not Too Big to Fail; CHAPTER 11 Designing a Robust Fraud Prevention Program; CHAPTER 12 Whistleblowers and Hotlines; CHAPTER 13 Time to Do Background Checks; CHAPTER 14 Training, Training, and More Training; CHAPTER 15 Global Fraud and Corruption Risk; CHAPTER 16 The Feds Are Watching: What to Know and Do Now; CHAPTER 17 A Fraud Prevention Culture That Works APPENDIX ACFE Fraud Prevention ChecklistAbout the Authors; Index |
| Record Nr. | UNINA-9910826968703321 |
|
Biegelman Martin T
|
||
| Hoboken, N.J., : Wiley, c2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow
| Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow |
| Autore | Biegelman Martin T |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2006 |
| Descrizione fisica | 1 online resource (417 p.) |
| Disciplina | 658.4/73 |
| Altri autori (Persone) | BartowJoel T. <1958-> |
| Soggetto topico |
Corporations - Accounting - Corrupt practices - United States
Corporations - Corrupt practices - United States Accounting fraud - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-280-58937-X
9786613619204 0-471-77967-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Executive Roadmap to Fraud Prevention and Internal Control; About the Authors; Contents; Foreword; Preface; Acknowledgments; Chapter 1 Fraud's Feeding Frenzy: Overview of Recent Corporate Scandals; EXECUTIVE SUMMARY; FRAUD'S FEEDING FRENZY STILL GOING STRONG; WHAT A DIFFERENCE A FEW YEARS MAKE; PERSONAL PIGGY BANK CONCEPT OF LEADERSHIP; EXECUTIVE INSIGHT 1.1: A MILLIONAIRE CEO GETS GREEDY; THE ROGUE EMPLOYEE; THE CEO'S NEW CHUTZPAH DEFENSE; A SAMPLING OF CORPORATE FRAUDS; THE PRESIDENT'S DRIVE FOR CORPORATE RESPONSIBILITY; FIGHTING FRAUD IS GUARANTEED EMPLOYMENT; END NOTES
Chapter 2 Fraud Theory and Prevention EXECUTIVE SUMMARY; FRAUD 101; CORPORATE FRAUD; THE ACFE 2004 REPORT TO THE NATION ON OCCUPATIONAL FRAUD AND ABUSE; FRAUD PREVENTION; PERP WALKS AS A FORM OF FRAUD PREVENTION; ELIOT SPITZER AS A CORPORATE FRAUD PREVENTION HERO; EDWIN SUTHERLAND AND WHITE COLLAR CRIME; DR. DONALD CRESSEY AND THE FRAUD TRIANGLE; MOTIVE; OPPORTUNITY; RATIONALIZATION; DR. W. STEVE ALBRECHT'S FRAUD SCALE; FRAUD THEORIES; END NOTES; Chapter 3 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-Oxley; EXECUTIVE SUMMARY WHAT IS CORPORATE GOVERNANCE?TRANSPARENCY IS THE NAME OF THE GAME; A CULTURE OF COMPLIANCE; EXECUTIVE INSIGHT 3.1: TIMELINE OF CORPORATE COMPLIANCE INITIATIVES AND MILESTONES; COSO NOT COSTCO; FEDERAL SENTENCING GUIDELINES FOR ORGANIZATIONAL CRIME; SAS 82; ARTHUR LEVITT AND THE " NUMBERS GAME"; THE SARBANES-OXLEY ACT OF 2002; END NOTES; Chapter 4 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the Sarbanes-Oxley Influence on Private and Nonprofit Organizations; EXECUTIVE SUMMARY; THE SAS 99 FIX; THE THOMPSON MEMO THE FINAL RULE OF THE SEC FOR SECTION 404 OF SARBANES-OXLEY NEW YORK STOCK EXCHANGE AND NASDAQ LISTING REQUIREMENTS; THE PCAOB AND AUDITING STANDARD NO. 2; STEPHEN CUTLER'S " GATEKEEPERS SPEECH"; ENHANCED SENTENCING GUIDELINES: LESS CARROT AND MORE STICK; HOW SARBANES-OXLEY IS INFLUENCING PRIVATE AND NONPROFIT ORGANIZATIONS; END NOTES; Chapter 5 Internal Controls and Antifraud Programs; EXECUTIVE SUMMARY; INTERNAL CONTROLS AND THE FINANCE FUNCTION; EXECUTIVE INSIGHT 5.1: BOEING RAMPS UP ITS ETHICS AND COMPLIANCE PROGRAMS; MANAGEMENT ANTIFRAUD PROGRAMS AND CONTROLS: THE 14-POINT PROGRAM EXECUTIVE INSIGHT 5.2: ACFE FRAUD PREVENTION CHECK-UP THE FRAUD RISK ASSESSMENT PROCESS; TRAINING AS A CRITICAL INTERNAL CONTROL FUNCTION; END NOTES; Chapter 6 Financial Statement Fraud; EXECUTIVE SUMMARY; RECURRING THEMES IN FINANCIAL STATEMENT FRAUD; COOKING THE BOOKS; EXECUTIVE INSIGHT 6.1: A 300 MILLION FRAUD IS NOTHING TO SNEEZE AT; WHY DO THEY TAKE THE RISK?; THE NEW AND IMPROVED TYCO; THE PERCEPTION OF DETECTION; IS SARBANES-OXLEY WORKING TO REDUCE FINANCIAL STATEMENT FRAUD?; THE GREED FACTOR; EXECUTIVE INSIGHT 6.2: SYMBOL TECHNOLOGIES: AN OLD FRAUD AND A NEW APPROACH RED FLAGS OF FINANCIAL STATEMENT FRAUD |
| Record Nr. | UNINA-9910458569003321 |
|
Biegelman Martin T
|
||
| Hoboken, N.J., : Wiley, c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow
| Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow |
| Autore | Biegelman Martin T |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2006 |
| Descrizione fisica | 1 online resource (417 p.) |
| Disciplina | 658.4/73 |
| Altri autori (Persone) | BartowJoel T. <1958-> |
| Soggetto topico |
Corporations - Accounting - Corrupt practices - United States
Corporations - Corrupt practices - United States Accounting fraud - United States |
| ISBN |
1-280-58937-X
9786613619204 0-471-77967-9 |
| Classificazione | 85.25 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Executive Roadmap to Fraud Prevention and Internal Control; About the Authors; Contents; Foreword; Preface; Acknowledgments; Chapter 1 Fraud's Feeding Frenzy: Overview of Recent Corporate Scandals; EXECUTIVE SUMMARY; FRAUD'S FEEDING FRENZY STILL GOING STRONG; WHAT A DIFFERENCE A FEW YEARS MAKE; PERSONAL PIGGY BANK CONCEPT OF LEADERSHIP; EXECUTIVE INSIGHT 1.1: A MILLIONAIRE CEO GETS GREEDY; THE ROGUE EMPLOYEE; THE CEO'S NEW CHUTZPAH DEFENSE; A SAMPLING OF CORPORATE FRAUDS; THE PRESIDENT'S DRIVE FOR CORPORATE RESPONSIBILITY; FIGHTING FRAUD IS GUARANTEED EMPLOYMENT; END NOTES
Chapter 2 Fraud Theory and Prevention EXECUTIVE SUMMARY; FRAUD 101; CORPORATE FRAUD; THE ACFE 2004 REPORT TO THE NATION ON OCCUPATIONAL FRAUD AND ABUSE; FRAUD PREVENTION; PERP WALKS AS A FORM OF FRAUD PREVENTION; ELIOT SPITZER AS A CORPORATE FRAUD PREVENTION HERO; EDWIN SUTHERLAND AND WHITE COLLAR CRIME; DR. DONALD CRESSEY AND THE FRAUD TRIANGLE; MOTIVE; OPPORTUNITY; RATIONALIZATION; DR. W. STEVE ALBRECHT'S FRAUD SCALE; FRAUD THEORIES; END NOTES; Chapter 3 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-Oxley; EXECUTIVE SUMMARY WHAT IS CORPORATE GOVERNANCE?TRANSPARENCY IS THE NAME OF THE GAME; A CULTURE OF COMPLIANCE; EXECUTIVE INSIGHT 3.1: TIMELINE OF CORPORATE COMPLIANCE INITIATIVES AND MILESTONES; COSO NOT COSTCO; FEDERAL SENTENCING GUIDELINES FOR ORGANIZATIONAL CRIME; SAS 82; ARTHUR LEVITT AND THE " NUMBERS GAME"; THE SARBANES-OXLEY ACT OF 2002; END NOTES; Chapter 4 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the Sarbanes-Oxley Influence on Private and Nonprofit Organizations; EXECUTIVE SUMMARY; THE SAS 99 FIX; THE THOMPSON MEMO THE FINAL RULE OF THE SEC FOR SECTION 404 OF SARBANES-OXLEY NEW YORK STOCK EXCHANGE AND NASDAQ LISTING REQUIREMENTS; THE PCAOB AND AUDITING STANDARD NO. 2; STEPHEN CUTLER'S " GATEKEEPERS SPEECH"; ENHANCED SENTENCING GUIDELINES: LESS CARROT AND MORE STICK; HOW SARBANES-OXLEY IS INFLUENCING PRIVATE AND NONPROFIT ORGANIZATIONS; END NOTES; Chapter 5 Internal Controls and Antifraud Programs; EXECUTIVE SUMMARY; INTERNAL CONTROLS AND THE FINANCE FUNCTION; EXECUTIVE INSIGHT 5.1: BOEING RAMPS UP ITS ETHICS AND COMPLIANCE PROGRAMS; MANAGEMENT ANTIFRAUD PROGRAMS AND CONTROLS: THE 14-POINT PROGRAM EXECUTIVE INSIGHT 5.2: ACFE FRAUD PREVENTION CHECK-UP THE FRAUD RISK ASSESSMENT PROCESS; TRAINING AS A CRITICAL INTERNAL CONTROL FUNCTION; END NOTES; Chapter 6 Financial Statement Fraud; EXECUTIVE SUMMARY; RECURRING THEMES IN FINANCIAL STATEMENT FRAUD; COOKING THE BOOKS; EXECUTIVE INSIGHT 6.1: A 300 MILLION FRAUD IS NOTHING TO SNEEZE AT; WHY DO THEY TAKE THE RISK?; THE NEW AND IMPROVED TYCO; THE PERCEPTION OF DETECTION; IS SARBANES-OXLEY WORKING TO REDUCE FINANCIAL STATEMENT FRAUD?; THE GREED FACTOR; EXECUTIVE INSIGHT 6.2: SYMBOL TECHNOLOGIES: AN OLD FRAUD AND A NEW APPROACH RED FLAGS OF FINANCIAL STATEMENT FRAUD |
| Record Nr. | UNINA-9910784614303321 |
|
Biegelman Martin T
|
||
| Hoboken, N.J., : Wiley, c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow
| Executive roadmap to fraud prevention and internal control [[electronic resource] ] : creating a culture of compliance / / Martin T. Biegelman, Joel T. Bartow |
| Autore | Biegelman Martin T |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2006 |
| Descrizione fisica | 1 online resource (417 p.) |
| Disciplina | 658.4/73 |
| Altri autori (Persone) | BartowJoel T. <1958-> |
| Soggetto topico |
Corporations - Accounting - Corrupt practices - United States
Corporations - Corrupt practices - United States Accounting fraud - United States |
| ISBN |
1-280-58937-X
9786613619204 0-471-77967-9 |
| Classificazione | 85.25 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Executive Roadmap to Fraud Prevention and Internal Control; About the Authors; Contents; Foreword; Preface; Acknowledgments; Chapter 1 Fraud's Feeding Frenzy: Overview of Recent Corporate Scandals; EXECUTIVE SUMMARY; FRAUD'S FEEDING FRENZY STILL GOING STRONG; WHAT A DIFFERENCE A FEW YEARS MAKE; PERSONAL PIGGY BANK CONCEPT OF LEADERSHIP; EXECUTIVE INSIGHT 1.1: A MILLIONAIRE CEO GETS GREEDY; THE ROGUE EMPLOYEE; THE CEO'S NEW CHUTZPAH DEFENSE; A SAMPLING OF CORPORATE FRAUDS; THE PRESIDENT'S DRIVE FOR CORPORATE RESPONSIBILITY; FIGHTING FRAUD IS GUARANTEED EMPLOYMENT; END NOTES
Chapter 2 Fraud Theory and Prevention EXECUTIVE SUMMARY; FRAUD 101; CORPORATE FRAUD; THE ACFE 2004 REPORT TO THE NATION ON OCCUPATIONAL FRAUD AND ABUSE; FRAUD PREVENTION; PERP WALKS AS A FORM OF FRAUD PREVENTION; ELIOT SPITZER AS A CORPORATE FRAUD PREVENTION HERO; EDWIN SUTHERLAND AND WHITE COLLAR CRIME; DR. DONALD CRESSEY AND THE FRAUD TRIANGLE; MOTIVE; OPPORTUNITY; RATIONALIZATION; DR. W. STEVE ALBRECHT'S FRAUD SCALE; FRAUD THEORIES; END NOTES; Chapter 3 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-Oxley; EXECUTIVE SUMMARY WHAT IS CORPORATE GOVERNANCE?TRANSPARENCY IS THE NAME OF THE GAME; A CULTURE OF COMPLIANCE; EXECUTIVE INSIGHT 3.1: TIMELINE OF CORPORATE COMPLIANCE INITIATIVES AND MILESTONES; COSO NOT COSTCO; FEDERAL SENTENCING GUIDELINES FOR ORGANIZATIONAL CRIME; SAS 82; ARTHUR LEVITT AND THE " NUMBERS GAME"; THE SARBANES-OXLEY ACT OF 2002; END NOTES; Chapter 4 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the Sarbanes-Oxley Influence on Private and Nonprofit Organizations; EXECUTIVE SUMMARY; THE SAS 99 FIX; THE THOMPSON MEMO THE FINAL RULE OF THE SEC FOR SECTION 404 OF SARBANES-OXLEY NEW YORK STOCK EXCHANGE AND NASDAQ LISTING REQUIREMENTS; THE PCAOB AND AUDITING STANDARD NO. 2; STEPHEN CUTLER'S " GATEKEEPERS SPEECH"; ENHANCED SENTENCING GUIDELINES: LESS CARROT AND MORE STICK; HOW SARBANES-OXLEY IS INFLUENCING PRIVATE AND NONPROFIT ORGANIZATIONS; END NOTES; Chapter 5 Internal Controls and Antifraud Programs; EXECUTIVE SUMMARY; INTERNAL CONTROLS AND THE FINANCE FUNCTION; EXECUTIVE INSIGHT 5.1: BOEING RAMPS UP ITS ETHICS AND COMPLIANCE PROGRAMS; MANAGEMENT ANTIFRAUD PROGRAMS AND CONTROLS: THE 14-POINT PROGRAM EXECUTIVE INSIGHT 5.2: ACFE FRAUD PREVENTION CHECK-UP THE FRAUD RISK ASSESSMENT PROCESS; TRAINING AS A CRITICAL INTERNAL CONTROL FUNCTION; END NOTES; Chapter 6 Financial Statement Fraud; EXECUTIVE SUMMARY; RECURRING THEMES IN FINANCIAL STATEMENT FRAUD; COOKING THE BOOKS; EXECUTIVE INSIGHT 6.1: A 300 MILLION FRAUD IS NOTHING TO SNEEZE AT; WHY DO THEY TAKE THE RISK?; THE NEW AND IMPROVED TYCO; THE PERCEPTION OF DETECTION; IS SARBANES-OXLEY WORKING TO REDUCE FINANCIAL STATEMENT FRAUD?; THE GREED FACTOR; EXECUTIVE INSIGHT 6.2: SYMBOL TECHNOLOGIES: AN OLD FRAUD AND A NEW APPROACH RED FLAGS OF FINANCIAL STATEMENT FRAUD |
| Record Nr. | UNINA-9910828812303321 |
|
Biegelman Martin T
|
||
| Hoboken, N.J., : Wiley, c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial fraud prevention and detection [[electronic resource] ] : governance and effective practices / / Michael R. Young
| Financial fraud prevention and detection [[electronic resource] ] : governance and effective practices / / Michael R. Young |
| Autore | Young Michael R |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2014 |
| Descrizione fisica | 1 online resource (317 p.) |
| Disciplina | 658.4/73 |
| Collana | Wiley corporate F & A |
| Soggetto topico |
Accounting fraud - United States
Corporations - Accounting - Corrupt practices - United States Accounting fraud - United States - Prevention Corporations - Accounting - Corrupt practices - United States - Prevention Corporate governance - United States Commercial crimes - United States |
| ISBN |
1-118-69174-1
1-118-61763-0 1-118-76209-6 |
| Classificazione | BUS001010 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | pt. I. Origin -- pt. II. Prevention -- pt. III. Detection -- pt. IV. The future. |
| Record Nr. | UNINA-9910139024503321 |
|
Young Michael R
|
||
| Hoboken, N.J., : Wiley, 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial fraud prevention and detection [[electronic resource] ] : governance and effective practices / / Michael R. Young
| Financial fraud prevention and detection [[electronic resource] ] : governance and effective practices / / Michael R. Young |
| Autore | Young Michael R |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2014 |
| Descrizione fisica | 1 online resource (317 p.) |
| Disciplina | 658.4/73 |
| Collana | Wiley corporate F & A |
| Soggetto topico |
Accounting fraud - United States
Corporations - Accounting - Corrupt practices - United States Accounting fraud - United States - Prevention Corporations - Accounting - Corrupt practices - United States - Prevention Corporate governance - United States Commercial crimes - United States |
| ISBN |
1-118-69174-1
1-118-61763-0 1-118-76209-6 |
| Classificazione | BUS001010 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | pt. I. Origin -- pt. II. Prevention -- pt. III. Detection -- pt. IV. The future. |
| Record Nr. | UNINA-9910826743303321 |
|
Young Michael R
|
||
| Hoboken, N.J., : Wiley, 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
