Foreword | p. 9 |
Introduction | p. 13 |
Defining and Measuring Fraud | p. 19 |
Association of Certified Fraud Examiners | p. 20 |
Occupational Fraud | p. 21 |
The Scope of the Problem | p. 25 |
Who is Hurt by Fraud? | p. 26 |
Why Fight Fraud? | p. 28 |
Who Commits Fraud? | p. 31 |
Scientific Study of White-Collar Crime | p. 32 |
Gender, Age, Education, and Tenure | p. 44 |
Collusion | p. 45 |
Conditions Under Which Fraud Occurs | p. 45 |
Fraud Appears to be Addictive | p. 46 |
Fraud is Associative | p. 47 |
Fraud Schemes Are Not Seamless | p. 48 |
Psychopathic Behavior | p. 48 |
How Fraud is Detected | p. 51 |
Asset Misappropriation and Embezzlement | p. 61 |
Skimming | p. 66 |
Skimming red flags | p. 75 |
Cash Larceny | p. 79 |
Fraudulent Disbursements | p. 95 |
Billing Schemes | p. 96 |
Making Purchases with Company Accounts | p. 105 |
Payroll Schemes | p. 111 |
Check Tampering | p. 123 |
Corruption | p. 139 |
Conflicts of Interest | p. 142 |
Bribery | p. 145 |
Kickbacks and Illegal Gratuities | p. 147 |
Detecting Bribery and Corruption | p. 149 |
Corporate Espionage | p. 161 |
Insider Trading | p. 169 |
Financial Statement Fraud | p. 171 |
Financial Statement Fraud Perpetrators | p. 172 |
Motivation | p. 174 |
How Financial Statement Fraud is Committed | p. 176 |
Generally Accepted Accounting Principles (GAAP) | p. 177 |
Types of Financial Statement Schemes | p. 181 |
The Sarbanes-Oxley Act of 2002 | p. 197 |
Detecting Accounting Fraud Within an Organization | p. 205 |
Techniques for Detecting Financial Statement Fraud | p. 210 |
Financial Statement Analysis | p. 214 |
Ratio Analysis | p. 217 |
Data Mining | p. 223 |
For Investors: Detecting Financial Statement Fraud in Public Financial Statements | p. 229 |
Where to Find Financial Statements | p. 230 |
Foreign companies | p. 234 |
Reading Annual Financial Statements | p. 235 |
Red Flags for Financial Statement Fraud | p. 248 |
Detecting Seven Types of Financial Statement Manipulations | p. 251 |
Recording Revenue Prematurely or Exaggerating Revenue | p. 253 |
Recording Non-Existent Revenue | p. 257 |
Boosting Income with One-Time Gains | p. 259 |
Shifting Current Expenses to an Earlier or Later Period | p. 261 |
Failing to Record or Underreporting Liabilities | p. 264 |
Shifting Current Revenues to a Later Period | p. 266 |
Shifting Future Expenses to the Current Period as a Special Charge | p. 267 |
Preventing Fraud in Your Company or Business | p. 269 |
Creating an Ethical Environment | p. 270 |
Antifraud Education | p. 273 |
Perception of Detection | p. 273 |
Internal Controls | p. 273 |
Employee Hotlines | p. 276 |
Conducting a Fraud Risk Assessment | p. 279 |
Who Should Participate in a Fraud Risk Assessment? | p. 280 |
Identifying Fraud Risk Factors | p. 281 |
Evaluating Fraud Risk | p. 282 |
Choosing and Implementing Strategies | p. 284 |
Conducting an Internal Fraud Investigation | p. 287 |
Deciding When and How to Conduct a Fraud Examination | p. 287 |
Confronting the Fraud Perpetrator | p. 289 |
Preparing for a Fraud Investigation | p. 289 |
Putting Together a Fraud Investigation Team | p. 291 |
Conducting the Fraud Investigation | p. 293 |
Results of a Fraud Investigation | p. 293 |
Finding a Professional Fraud Investigator | p. 294 |
Conclusion | p. 297 |
Useful Resources and Web Sites | p. 299 |
Information on Occupational Fraud | p. 299 |
Government and Regulatory Agencies | p. 301 |
Internet Security | p. 305 |
Financial Statement Research | p. 305 |
Media | p. 307 |
Conducting a Fraud Risk Assessment | p. 307 |
Glossary of Terms | p. 309 |
Bibliography | p. 319 |
Author Biography | p. 331 |
Index | p. 333 |
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