Corporate Fraud and Internal Control + Software Demo by Cascarino, Richard E. -- Read -- Imperial Library of Trantor

Index

Cover Title Page Copyright Preface Chapter 1: Nature of Fraud

FRAUD AND IRREGULARITIES: DEFINITIONS AND CONCEPTS COST OF FRAUD NOTES

Chapter 2: Elements of the Crimes of Theft and Fraud

DOCUMENT FRAUD CORROBORATING DOCUMENTS PROCUREMENT FRAUD BRIBERY AND CORRUPTION INDUSTRIAL ESPIONAGE CHECK FRAUD AND MONEY LAUNDERING NOTES

Chapter 3: Frauds Against the Individual

ONLINE AUCTION FRAUD CONSUMER FRAUDS TELEPHONE FRAUDS CHARITY FRAUDS MISREPRESENTATION OF MATERIAL FACTS CONCEALMENT OF MATERIAL FACTS ADVANCE FEES (4-1-9) FRAUDS “MIDDLEMAN” FRAUDS BAIT AND SWITCH LARCENY EXTORTION COUNTERFEIT GOODS AND INTELLECTUAL PROPERTY AFFINITY FRAUDS PYRAMID SCHEMES PONZI SCHEMES CAREER OPPORTUNITIES CASH RECOVERY FRAUDS

Chapter 4: Frauds Against the Organization

BANKRUPTCY FRAUD CHECK FRAUD OBTAINING FRAUDULENT LOANS UNSOLICITED ORDERS EMBEZZLEMENT BRIBERY CORRUPTION CONFLICTS OF INTEREST BREACH OF FIDUCIARY DUTY THEFT OF TRADE SECRETS FALSE CLAIMS FALSE CONVEYANCING TUNNELING CONSPIRACY LAPPING KITING FRAUDULENT AFFILIATIONS COUNTERFEIT MONEY BENEFIT FRAUDS INSURANCE FRAUD PAYMENT CARD FRAUDS PENSION FRAUDS TAX FRAUD INSIDER TRADING AND MARKET ABUSE CLICK FRAUD COUNTERFEIT GOODS AND INTELLECTUAL PROPERTY PROCUREMENT FRAUD NOTES

Chapter 5: Fighting Corruption

BRIBERY IN CONTRACTS RED FLAGS AT ENRON AND WORLDCOM NEPOTISM AND FAVORITISM ABUSE OF AUTHORITY DEVELOPING AN OVERALL ANTICORRUPTION CULTURE NOTES

Chapter 6: Role of Ethics in Fighting Fraud

HOW MORAL DECISIONS ARE MADE NATURE AND ROLE OF ETHICS MANAGING ETHICAL RISK REPORTING OF FRAUD NOTES

Chapter 7: Controlling Fraud

CORPORATE GOVERNANCE AND FRAUD PREVENTION AUDIT COMMITTEE’S ROLE IN FIGHTING FRAUD INTERNAL CONTROL AND THE PREVENTION OF FRAUD FIGHTING SHRINKAGE INTERNAL AUDIT ROLE NOTES

Chapter 8: Fraud Risk Management

ESTABLISHING THE CORPORATE FRAUD RISK PROFILE CASCARINO CUBE ROLES OF THE INTERNAL, EXTERNAL, AND FORENSIC AUDITOR WHISTLEBLOWING IN DETECTING FRAUD NOTE

Chapter 9: Investigating Fraud

RED FLAGS AND INDICATORS OF FRAUD CORPORATE FRAUD INDICATORS CONDUCTING AN INVESTIGATION TOOLS AND TECHNIQUES USE OF THE POLYGRAPH DOCUMENTING THE INVESTIGATIVE PROCESS EVIDENCE ANALYSIS INVESTIGATIVE ERRORS AFTER THE EVENT ESTABLISHING AN INVESTIGATIONS FUNCTION TRACING AND RECOVERING ASSETS NOTES

Chapter 10: Computer Fraud and Countermeasures

MAINFRAME ARCHITECTURES MAINFRAME COMMUNICATIONS CONTROL OF SERVERS WAN COMMUNICATIONS WORKSTATION SECURITY MOBILE COMPUTING AND THE INTERNET CLOUD COMPUTING COMPUTER AND INFORMATION FRAUD MONITORING TOOLS PREVENTING E-COMMERCE FRAUD E-COMMERCE CONTROL OPPORTUNITIES E-PAYMENTS INTERNAL CONTROL BEST PRACTICES NEWER FRAUD SCHEMES PROTECTING DIGITAL ASSETS FOILING THE HACKERS INVESTIGATING COMPUTER FRAUD COMPUTER LAW NOTE

Chapter 11: Legal Issues Surrounding Fraud

IMPACT OF A CONSTITUTION FRAUD AND THE LAWS OF EVIDENCE ASSET RECOVERY LABOR LEGISLATION AND FRAUD NOTE

Chapter 12: Industry-Related Fraud Opportunities

BANKING FRAUD MONEY LAUNDERING HEALTH CARE FRAUD INSURANCE FRAUD TAX FRAUD SOCIAL SECURITY FRAUD FRAUD AFTER DEATH CONSTRUCTION FRAUD NOTES

Appendix A: Audit Committee Charter Appendix B: Corporate Fraud Policy

POLICY BACKGROUND AND IMPLEMENTATION FRAUD AWARENESS TRAINING

Appendix C: Whistleblowing Policy

REPORTING AND INVESTIGATION

Appendix D: Fraud Prevention Checklist Appendix E: Fraud Risk Questionnaire Sample Appendix F: Fraud Risk Analysis Appendix G: Fraud CAATs

TECHNIQUES TOOLS CONTINUOUS MONITORING

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