| Description |
xv, 296 pages : illustrations ; 24 cm |
| Contents |
Ch. 12. Conversion Investigative Methods: The Fraud-Triangle-Plus Approach -- Ch. 13. Inquiry Investigative Methods: The Fraud-Triangle-Plus Approach -- Ch. 14. Concluding the Investigation: The Fraud Report -- Ch. 15. Fraud Prevention: Creating a Culture of Honesty, Openness, and Assistance -- Ch. 16. Fraud Prevention: Eliminating Opportunities for Fraud -- Ch. 17. Prevention, Detection, and Investigation of Fraud: An Organizational Program |
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Ch. 1. The Seriousness of the Fraud Problem -- Ch. 2. Fraud Perpetrators and Their Motivations: The First Element of the Fraud Triangle: Pressure -- Ch. 3. Internal Control Factors: The Second Element of the Fraud Triangle: Opportunity (Part A) -- Ch. 4. Noncontrol Factors: The Second Element of the Fraud Triangle: Opportunity (Part B) -- Ch. 5. How Perpetrators Explain Their Actions: The Third Element of the Fraud Triangle: Rationalization -- Ch. 6. Fraud Symptoms: Employee, Management, and Investment -- Ch. 7. Fraud Symptoms: Accounting, Control, and Organizational Structure -- Ch. 8. Fraud Symptoms: Analytical Procedures and Relationships with Other Parties -- Ch. 9. Fraud Symptoms: Tips and Complaints, Changes in Behavior or Lifestyle, and Demographics -- Ch. 10. Theft Act Investigative Methods: The Fraud-Triangle-Plus Approach -- Ch. 11. Concealment Investigative Methods: The Fraud-Triangle-Plus Approach |
| Summary |
Embezzlement, tax evasion, deception, and other forms of "white collar crime" are putting the assets and integrity of many of America's top companies at risk. With litigation and indictments on the rise, executives can ill afford to ignore or overlook workplace fraud. Fraud: Bringing Light to the Dark Side of Business shows how employees and managers can help keep their organizations safe from fraud, by following the most important steps in prevention, detection, and investigation. You'll understand the most common employee crimes - from theft to collusion to insurance fraud - including how to discourage these abuses and avoid the financial losses associated with them |
| Bibliography |
Includes bibliographical references and index |
| Subject |
Fraud investigation -- United States.
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Fraud -- United States -- Prevention.
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Fraud -- United States.
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| Author |
Wernz, Gerald W.
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Williams, Timothy L.
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| LC no. |
94017523 |
| ISBN |
155623760X |
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