Preface | p. ix |
About the ACFE | p. xiii |
Introduction | p. 1 |
Defining "Occupational Fraud and Abuse" | p. 2 |
Research in Occupational Fraud and Abuse | p. 6 |
2010 Report to the Nations on Occupational Fraud and Abuse | p. 25 |
Notes | p. 42 |
Asset Misappropriations | p. 45 |
Introduction to Asset Misappropriations | p. 47 |
Overview | p. 48 |
Definition of "Assets" | p. 48 |
How Asset Misappropriations Affect Books of Account | p. 49 |
Notes | p. 58 |
Skimming | p. 59 |
Overview | p. 63 |
Skimming Data from ACFE 2009 Global Fraud Survey | p. 63 |
Unrecorded Sales | p. 68 |
Understated Sales and Receivables | p. 73 |
Theft of Checks through the Mail | p. 74 |
Short-term Skimming | p. 79 |
Converting Stolen Checks | p. 80 |
Concealing the Fraud | p. 83 |
Detection | p. 89 |
Prevention | p. 90 |
Notes | p. 91 |
Cash Larceny | p. 93 |
Overview | p. 96 |
Cash Larceny Data from ACFE 2009 Global Fraud Survey | p. 96 |
Incoming Cash | p. 101 |
Cash Larceny from the Deposit | p. 106 |
Miscellaneous Larceny Schemes | p. 110 |
Detection | p. 111 |
Prevention | p. 113 |
Check Tampering | p. 115 |
Overview | p. 118 |
Check Tampering Data from ACFE 2009 Global Fraud Survey | p. 119 |
Forged Maker Schemes | p. 123 |
Intercepted Checks | p. 129 |
Forged Endorsement Schemes | p. 129 |
Altered Payee Schemes | p. 133 |
Concealed Check Schemes | p. 137 |
Authorized Maker Schemes | p. 137 |
Concealment | p. 141 |
Detection | p. 149 |
Prevention | p. 151 |
Electronic Payment Tampering | p. 153 |
Prevention and Detection | p. 153 |
Notes | p. 155 |
Register Disbursement Schemes | p. 157 |
Overview | p. 157 |
Register Disbursement Data from ACFE 2009 Global Fraud Survey | p. 161 |
False Refunds | p. 165 |
False Voids | p. 171 |
Concealing Register Disbursements | p. 171 |
Detection | p. 174 |
Prevention | p. 174 |
Billing Schemes | p. 177 |
Overview | p. 181 |
Billing Scheme Data from ACFE 2009 Global Fraud Survey | p. 181 |
Cash-Generating Schemes | p. 185 |
Invoicing via Shell Companies | p. 186 |
Invoicing via Nonaccomplice Vendors | p. 191 |
Personal Purchases with Company Funds | p. 195 |
Detection | p. 202 |
Prevention | p. 203 |
Payroll and Expense Reimbursement Schemes | p. 205 |
Overview | p. 208 |
Payroll Scheme Data from ACFE 2009 Global Fraud Survey | p. 208 |
Payroll Schemes | p. 212 |
Expense Reimbursement Data from ACFE 2009 Global Fraud Survey | p. 226 |
Expense Reimbursement Schemes | p. 230 |
Detection of Payroll Schemes | p. 237 |
Detection of Expense Reimbursement Schemes | p. 238 |
Prevention of Payroll Schemes | p. 239 |
Prevention of Expense Reimbursement Schemes | p. 241 |
Inventory and Other Assets | p. 243 |
Overview: NonCash Misappropriation Data from ACFE 2009 Global Fraud Survey | p. 246 |
Misuse of Inventory and Other Assets | p. 251 |
Theft of Inventory and Other Assets | p. 252 |
Concealment | p. 264 |
Detection | p. 266 |
Prevention | p. 269 |
Misappropriation of Intangible Assets | p. 271 |
Note | p. 272 |
Corruption | p. 273 |
Bribery | p. 275 |
Overview | p. 278 |
Corruption Data from ACFE 2009 Global Fraud Survey | p. 282 |
Bribery Schemes | p. 286 |
Something of Value | p. 300 |
Economic Extortion | p. 301 |
Illegal Gratuities | p. 301 |
Detection | p. 301 |
Prevention | p. 303 |
Notes | p. 305 |
Conflicts of Interest | p. 307 |
Overview | p. 311 |
Purchasing Schemes | p. 312 |
Sales Schemes | p. 315 |
Other Schemes | p. 316 |
Detection | p. 318 |
Prevention | p. 319 |
Note | p. 319 |
Fraudulent Statements | p. 321 |
Fraudulent Statements | p. 323 |
Introduction | p. 323 |
Fraud in Financial Statements | p. 327 |
Major Generally Accepted Accounting Principles | p. 330 |
Responsibility for Financial Statements | p. 334 |
Users of Financial Statements | p. 335 |
Types of Financial Statements | p. 335 |
Sarbanes-Oxley Act | p. 336 |
Financial Statement Fraud Data from ACFE 2009 Global Fraud Survey | p. 347 |
Notes | p. 352 |
Fraudulent Financial Statement Schemes | p. 353 |
Methods of Financial Statement Fraud | p. 359 |
Fictitious Revenues | p. 359 |
Timing Differences | p. 362 |
Concealed Liabilities and Expenses | p. 368 |
Improper Disclosures | p. 371 |
Improper Asset Valuation | p. 374 |
Detection of Fraudulent Financial Statement Schemes | p. 379 |
Prevention of Financial Statement Fraud | p. 395 |
Occupational Fraud and Abuse: The Big Picture | p. 401 |
Defining "Abusive Conduct" | p. 401 |
Measuring the Level of Occupational Fraud and Abuse | p. 402 |
Understanding Fraud Deterrence | p. 405 |
Corporate Sentencing Guidelines | p. 409 |
Ethical Connection | p. 411 |
Concluding Thoughts | p. 413 |
Notes | p. 414 |
Appendix: Sample Code of Business Ethics and Conduct | p. 415 |
Introduction | p. 415 |
Conflicts of Interest | p. 417 |
Company Assets | p. 421 |
Political Contributions | p. 423 |
Employee Conduct | p. 423 |
Compliance Letter and Conflict of Interest Questionnaire | p. 425 |
Bibliography | p. 427 |
Index | p. 435 |
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