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9780324162967

Fraud Examination

by ;
  • ISBN13:

    9780324162967

  • ISBN10:

    0324162960

  • Format: Hardcover
  • Copyright: 2002-07-30
  • Publisher: South-Western College Pub
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Supplemental Materials

What is included with this book?

Summary

This provocative text is designed to prepare readers to identify, detect, and prevent financial fraud. It outlines the nature of fraud and the different types of fraud, including the unique e-business fraud that is now possible in today's technological world.

Table of Contents

PART ONE Introduction to Fraud
The Nature of Fraud
3(22)
Seriousness of the Fraud Problem
4(2)
What Is Fraud?
6(1)
Types of Fraud
7(4)
Employee Embezzlement
8(1)
Management Fraud
9(1)
Investment Scams
9(1)
Vendor Fraud
10(1)
Customer Fraud
10(1)
Criminal and Civil Prosecution of Fraud
11(2)
Criminal Law
11(1)
Civil Law
12(1)
Fraud-Related Careers
13(12)
Who Commits Fraud and Why
25(40)
Who Commits Fraud
26(1)
Why People Commit Fraud
27(3)
The First Element: Pressure
30(4)
Financial Pressures
30(1)
Vice
31(2)
Work-Related Pressures
33(1)
Other Pressures
33(1)
The Second Element: Opportunity
34(12)
Control Factors: Controls That Prevent and Detect Fraud
34(6)
Summary of the Controls That Prevent or Detect Fraud
40(1)
Noncontrol Factor: Inability to Judge the Quality of Performance
41(1)
Noncontrol Factor: Failure to Discipline Fraud Perpetrators
42(1)
Noncontrol Factor: Lack of Access to Information
43(1)
Noncontrol Factor: Ignorance, Apathy, and Incapacity
44(1)
Noncontrol Factor: Lack of an Audit Trail
45(1)
The Third Element: Rationalization
46(3)
Summary
49(16)
Fighting Fraud: An Overview
65(20)
Fraud Prevention
66(2)
Creating a Culture of Honesty and Integrity
66(2)
Assessing and Mitigating the Risk of Fraud
68(1)
Fraud Detection
68(2)
Fraud Investigation
70(3)
Approaches to Fraud Investigation
71(1)
Conducting a Fraud Investigation
72(1)
Legal Action
73(1)
Civil Action
74(1)
Criminal Action
74(1)
Summary
74(11)
PART TWO Fraud Prevention
Preventing Fraud
85(26)
Not Everyone Is Honest
86(10)
Creating a Culture of Honesty, Openness, and Assistance
86(4)
Eliminating Opportunities for Fraud
90(6)
Preventing Fraud-A Summary
96(1)
A Comprehensive Approach to Fighting Fraud
97(1)
Organizations and Fraud-The Current Model
98(13)
PART THREE Fraud Detection
Recognizing the Symptoms of Fraud
111(32)
Symptoms of Fraud
112(2)
Accounting Anomalies
114(5)
Irregularities in Source Documents
114(2)
Faulty Journal Entries
116(2)
Inaccuracies in Ledgers
118(1)
Internal Control Weaknesses
119(2)
Analytical Anomalies
121(4)
Extravagant Lifestyles
125(1)
Unusual Behaviors
126(2)
Tips and Complaints
128(5)
Summary
133(10)
Proactive Approaches to Detecting Fraud
143(36)
Proactive Fraud Detection
144(1)
Deductive Method Number 1: Commercial Data-Mining Software
144(1)
Deductive Method Number 2: Digital Analysis of Company Databases
145(4)
An Inductive Fraud Detection
149(5)
Bank Fraud Case
149(1)
Oil Company Case
150(4)
Which Transaction-Based Approach Is Best?
154(1)
Analyzing Financial Statements Reports That Result from Transactions to Detect Fraud
154(8)
Detecting or Identifying Fraud Perpetrators
162(1)
Summary
163(16)
PART FOUR Fraud Investigation
Investigating Theft and Concealment
179(32)
Theft Investigation Methods
181(7)
Coordinating an Investigation
182(1)
Surveillance and Covert Operations
182(4)
Invigilation
186(1)
Physical Evidence
187(1)
Concealment Investigation Methods
188(12)
Aspects of Documentary Evidence
189(2)
Obtaining Documentary Evidence
191(5)
Document Experts
196(4)
Summary
200(11)
Conversion Investigation Methods
211(26)
Federal Sources of Information
213(1)
Department of Defense
213(1)
Department of Justice
213(1)
Bureau of Prisons
213(1)
Internal Revenue Service
213(1)
Secret Service
214(1)
Postal Service
214(1)
Central Intelligence Agency
214(1)
Social Security Administration
214(1)
Other Federal Sources of Information
214(1)
State Sources of Information
214(2)
State Attorney General
215(1)
Bureau of Prisons
215(1)
Secretary of State
215(1)
Department of Motor Vehicles
215(1)
Department of Vital Statistics
215(1)
Department of Business Regulation
215(1)
County and Local Records
216(1)
County Clerk
216(1)
County Land Office and Tax Assessor's Office
216(1)
County Sheriff and Other Officers
216(1)
Local Courts
217(1)
Permit Departments
217(1)
Private Sources of Information
217(1)
Financial Institution Records
218(1)
Publicly Available Databases
218(1)
Online Sources of Information
219(2)
The Net Worth Method
221(3)
Summary
224(13)
Inquiry Methods and Fraud Reports
237(98)
Honesty Testing
237(1)
Pencil-and-Paper Test
238(1)
Graphology
238(1)
Voice Stress Analysis and Polygraphs
238(1)
Interviewing-An Overview
238(11)
Characteristics of a Good Interview
239(1)
Characteristics of a Good Interviewer
239(1)
Understanding Reaction to Crisis
240(3)
Planning an Interview
243(1)
The Interviewer's Demeanor
244(1)
The Language of Interviews
244(1)
Question Typology
245(1)
Elements of Conversation
245(1)
Inhibitors of Communication
246(2)
Facilitators of Communication
248(1)
Introductory Questions
249(4)
Methodology
250(3)
Informational Questions
253(9)
Question Sequence
255(1)
Informational Question Techniques
255(1)
Note-Taking
256(1)
Observing Respondent Reactions
257(1)
Theme Development
257(1)
Methodology
258(1)
Dealing with Resistance
259(1)
Difficult People
260(1)
Volatile Interviews
261(1)
Assessment Questions
262(6)
Norming or Calibrating
262(1)
The Physiology of Deception
263(2)
Methodology of Assessment Questions
265(3)
Closing Questions
268(1)
Admission-Seeking Questions
269(14)
Purpose of Questions
269(1)
Preparation
270(1)
Theme Development
270(1)
Steps in the Admission-Seeking Interview
271(5)
Refute Alibis
276(4)
Motive for the Fraud
280(1)
Others Involved
281(1)
Physical Evidence
281(1)
Specifics of Each Offense
282(1)
Signed Statements
283(2)
Key Points in Signed Statement
284(1)
The Fraud Report
285(1)
Summary
286(9)
Appendix A: Sample Signed Statement
295(2)
Appendix B: An Example Fraud Report
297(38)
PART FIVE Management Fraud
Financial Statement Fraud
335(24)
The Growing Problem of Financial Statement Fraud
335(5)
The Nature of Financial Statement Fraud
336(4)
Motivations Behind Financial Statement Fraud
340(1)
A Framework for Detecting Financial Statement Fraud
340(9)
Management and the Board of Directors
341(2)
Relationships with Others
343(3)
Organization and Industry
346(1)
Financial Results and Operating Characteristics
347(2)
Summary
349(10)
Revenue and Inventory Frauds
359(28)
Revenue Fraud
360(10)
Revenue Fraud Schemes
361(2)
Revenue-Related Fraud Symptoms
363(1)
Actively Looking for Symptoms
364(4)
With Outside Data Analysis
368(1)
Search for Control Weaknesses
368(1)
Searching for Behavior and Lifestyle Flags
369(1)
Searching for Tips and Complaints
370(1)
Following Up on Symptoms
370(1)
Inventory and Cost of Goods Sold Frauds
370(10)
Identifying Inventory/Cost of Goods Sold Frauds
371(2)
Identifying Inventory/Cost of Goods Sold Fraud Symptoms
373(1)
Searching for Inventory Control Symptoms
374(1)
Searching for Behavior and Lifestyle Flags
375(1)
Searching for Tips and Complaints
375(1)
Looking for Inventory and/or Cost of Goods Sold-related Fraud Symptoms
375(1)
Searching for Inventory/Cost of Goods Sold Analytical Symptoms
376(4)
Summary
380(7)
Liability, Asset, and Inadequate Disclosure Frauds
387(42)
Liability Fraud
388(11)
Identifying Liability Frauds
389(4)
Symptoms of Liability Fraud
393(1)
Searching for Symptoms of Liability Fraud
394(5)
Asset Fraud
399(13)
Identifying Asset Fraud
400(7)
Symptoms of Asset Fraud
407(5)
Inadequate Disclosure
412(5)
Type of Disclosure Fraud
412(3)
Identifying Disclosure Fraud
415(1)
Symptoms of Disclosure Fraud
415(2)
Summary
417(12)
PART SIX Other Types of Fraud
Fraud Against Organizations
429(16)
Fraud Statistics
430(1)
Asset Misappropriations
431(5)
Theft of Cash Through Larceny
432(1)
Theft of Cash Through Skimming
432(1)
Theft of Cash Trough Fraudulent Disbursements
432(3)
Theft of Inventory and Other Assets
435(1)
Corruption
436(2)
Bribery
436(1)
Conflicts of Interest
437(1)
Economic Extortion and Illegal Gratuities
438(1)
Summary
438(7)
Bankruptcy and Divorce Fraud
445(24)
The Bankruptcy Code
447(3)
Civil and Criminal Bankruptcy Fraud Statutes
447(2)
Civil Bankruptcy Statutes
449(1)
Participants in the Bankruptcy Process
450(2)
Participants in Divorce Cases
452(1)
Fraud Investigator's Relationship to Participants in Bankruptcy Proceedings
452(1)
The Planned Bankruptcy Fraud
453(2)
Fraudulent Concealment of Assets or Income in Bankruptcies or Divorces
455(1)
The Debtor's or Divorcee's Estate
455(1)
Bankruptcy Statutes Concerning Concealment of Assets
455(1)
Concealing Assets or Income
455(1)
Indicators of Concealment
456(1)
Fraudulent Transfers
456(1)
Civil Liability for False Accusations
457(1)
Summary
457(8)
Appendix A: Affidavit of Proposed Investigator
465(2)
Appendix B: Application for Retention of Investigator
467(2)
Fraud in E-Commerce
469(14)
Fraud Risk in E-Commerce
470(1)
Preventing Fraud in E-Commerce
470(5)
The Control Environment
471(1)
Risk Assessment
472(1)
Preventing Fraud Through Control Activities
473(2)
Detecting E-Business Fraud
475(1)
Summary
476(7)
PART SEVEN Resolution of Fraud
Legal Follow-Up
483(20)
The Court System
484(2)
State Courts
484(1)
Federal Courts
485(1)
Civil and Criminal Fraud Trials
486(1)
The Civil Litigation Process
486(3)
Investigation and Pleadings
487(1)
Discovery
487(2)
Settlement Negotiations
489(1)
Trial and Appeal
489(1)
The Criminal Litigation Process
489(4)
Filing Criminal Charges
490(1)
Arresting and Charging the Defendant
490(1)
Preliminary Hearings
491(1)
Grand Jury
491(1)
Arraignment
491(1)
Discovery
492(1)
Pretrial Motions
492
Motion Practice and Negotiation
489(3)
Trial and Appeal
492(1)
Being an Expert Witness
493(10)
Appendix: Financial Statement Fraud Standards
503(1)
Auditors' Responsibility to Detect Financial Statement Fraud: A Brief History
503(2)
Report of the National Commission on Fraudulent Financial Reporting
505(1)
Efforts Related to the Role of Auditors--SAS No. 53
505(1)
Public Oversight Board's 1993 Special Report
505(1)
AICPA Board of Director's 1993 Report
506(1)
AICPA, SEC Practice Section Initiatives
506(1)
Panel on Audit Effectiveness
506(1)
SAS No. 82
507(1)
What SAS 82 Is
507(1)
Proposed Statement on Auditing Standards: Considerations of Fraud in a Financial Statement Audit
508(1)
The Roles of Management, Boards of Directors, and Audit Committees
509(1)
COSO's 1992 Report
510(1)
Audit Committee Requirements of Major U.S. Stock Exchanges
510(1)
Public Oversight Board's Advisory Panel Report
510(1)
Public Oversight Board's 1995 Report
511(1)
The Independence Standards Board
511(1)
A Different Form of Oversight
511
Appendix 503(10)
Bibliography 513(2)
Glossary 515(8)
Index 523

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