Managing the Risk of Fraud and Misconduct: Meeting the Challenges of a Global, Regulated and Digital Environment

by Girgenti, Richard; Hedley, Timothy

• ISBN13: 9780071621298
• ISBN10: 0071621296
• Edition: 1st
• Format: Hardcover
• Copyright: 2011-03-09
• Publisher: McGraw-Hill Education

Summary

Presents strategies that help prevent, detect, and respond to the increasing fraud and misconduct risks in today's global, regulated, and digital business environment.

Author Biography

Richard H. Girgenti is a former New York.City and State prosecutor specializing in business fraud. He is.the National Practice Leader and the Americas Principal in.Charge of Forensic Practice for KPMG LLP.
.Timothy P. Hedley is a partner in KPMGn++s forensic practice where he serves as National Forensics Services Lead.

Table of Contents

About the Editors/Authors	p. v
Contributors	p. vii
Acknowledgments	p. ix
Introduction	p. xi
Understanding Fraud	p. 1
Asset Misappropriation	p. 5
Financial Reporting Fraud	p. 21
Understanding Other Forms of Misconduct and Illegal Activity	p. 37
Bribery and Corruption	p. 39
Money Laundering and Trade Sanctions	p. 55
Falsifying Government Claims and Insider Trading	p. 83
A Framework for an Effective Compliance Program	p. 95
Building an Integrated and Comprehensive Compliance Program for Sustainable Value	p. 97
A Model for Managing Fraud and Misconduct-Prevention, Detection, and Response	p. 119
Prevention: Risk Assessment	p. 123
Prevention: Codes of Conduct, Communication, and Training	p. 139
Prevention: Corporate Intelligence	p. 161
Detection: Mechanisms for Reporting Fraud and Misconduct	p. 191
Detection: Auditing and Monitoring	p. 211
Response: Investigations	p. 225
Response: Government Settlement Agreements	p. 245
Response: Recovery, Presentation, and Analysis of Electronically Stored Information	p. 267
Endnotes	p. 285
Index	p. 309
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