Corporate fraud handbook prevention and detection
| Otros Autores: | |
|---|---|
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Hoboken, New Jersey :
Wiley
2017.
|
| Edición: | Fifth edition |
| Colección: | THEi Wiley ebooks.
|
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009849110106719 |
Tabla de Contenidos:
- Cover
- Title Page
- Copyright
- Contents
- Preface
- About the ACFE
- Chapter 1: Introduction
- Defining Occupational Fraud and Abuse
- Research in Occupational Fraud and Abuse
- 2016 Report to the Nations on Occupational Fraud and Abuse
- Notes
- Part I: Asset Misappropriations
- Chapter 2: Introduction to Asset Misappropriations
- Overview
- Definition of Assets
- How Asset Misappropriations Affect Books of Account
- Notes
- Chapter 3: Skimming
- Overview
- Skimming Data from the ACFE 2015 Global Fraud Survey
- Unrecorded Sales
- Understated Sales and Receivables
- Theft of Checks Through the Mail
- Short-Term Skimming
- Converting Stolen Checks
- Concealing the Fraud
- Detection
- Prevention
- Notes
- Chapter 4: Cash Larceny
- Overview
- Cash Larceny Data from the ACFE 2015 Global Fraud Survey
- Incoming Cash
- Cash Larceny from the Deposit
- Miscellaneous Larceny Schemes
- Detection
- Prevention
- Note
- Chapter 5: Check Tampering
- Overview
- Check Tampering Data from the ACFE 2015 Global Fraud Survey
- Forged Maker Schemes
- Intercepted Checks
- Forged Endorsement Schemes
- Altered Payee Schemes
- Concealed Check Schemes
- Authorized Maker Schemes
- Concealment
- Detection
- Prevention
- Electronic Payment Tampering
- Notes
- Chapter 6: Register Disbursement Schemes
- Overview
- Register Disbursement Data from the ACFE 2015 Global Fraud Survey
- False Refunds
- False Voids
- Concealing Register Disbursements
- Detection
- Prevention
- Note
- Chapter 7: Billing Schemes
- Overview
- Billing Scheme Data from the ACFE 2015 Global Fraud Survey
- Shell Company Schemes
- Non-Accomplice Vendor Schemes
- Personal Purchases with Company Funds
- Detection
- Prevention
- Note
- Chapter 8: Payroll and Expense Reimbursement Schemes
- Overview.
- Payroll Scheme Data from the ACFE 2015 Global Fraud Survey
- Payroll Schemes
- Detection of Payroll Schemes
- Prevention of Payroll Schemes
- Expense Reimbursement Data from the ACFE 2015 Global Fraud Survey
- Expense Reimbursement Schemes
- Detection of Expense Reimbursement Schemes
- Prevention of Expense Reimbursement Schemes
- Note
- Chapter 9: Inventory and Other Noncash Assets
- Overview: Noncash Misappropriation Data from the ACFE 2015 Global Fraud Survey
- Misuse of Inventory and Other Assets
- Theft of Inventory and Other Assets
- Concealment
- Detection
- Prevention
- Misappropriation of Intangible Assets
- Notes
- Part II: Corruption
- Chapter 10: Bribery
- Overview
- Corruption Data from the ACFE 2015 Global Fraud Survey
- Bribery Schemes
- Something of Value
- Economic Extortion
- Illegal Gratuities
- Detection
- Prevention
- Anti-Corruption Legislation
- Notes
- Chapter 11: Conflicts of Interest
- Overview
- Purchasing Schemes
- Sales Schemes
- Other Schemes
- Detection
- Prevention
- Note
- Part III: Financial Statement Fraud
- Chapter 12: Accounting Principles and Fraud
- Introduction
- Fraud in Financial Statements
- Major Generally Accepted Accounting Principles
- Responsibility for Financial Statements
- Users of Financial Statements
- Types of Financial Statements
- Sarbanes-Oxley Act
- Financial Statement Fraud Data from the ACFE 2015 Global Fraud Survey
- Notes
- Chapter 13: Financial Statement Fraud Schemes
- Overview
- Defining Financial Statement Fraud
- Costs of Financial Statement Fraud
- Methods of Financial Statement Fraud
- Detection of Financial Statement Fraud Schemes
- Deterrence of Financial Statement Fraud
- Notes
- Chapter 14: Occupational Fraud and Abuse: The Big Picture
- Defining Abusive Conduct
- Measuring the Level of Occupational Fraud and Abuse.
- Understanding Fraud Deterrence
- Corporate Sentencing Guidelines
- Ethical Connection
- Concluding Thoughts
- Notes
- Appendix: Sample Code of Business Ethics and Conduct
- Introduction
- Conflicts of Interest
- Company Assets
- Political Contributions
- Employee Conduct
- Compliance Letter and Conflict-of-Interest Questionnaire
- Bibliography
- Index
- EULA.
