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Overview
From the author's more than thirty years of corporate auditing experience, Corporate Fraud features scores of useful case studies that illustrate the principles of numerous types of fraud and how to avoid them in your business. There is no singular type of corporate fraud. Written to uncover the many different dimensions of fraud and their interrelationships, Corporate Fraud analyzes management fraud for a company (fraudulent financial reporting) and fraud against a company (corruption and misappropriation) to help you detect fraud before your company suffers devastating losses. Until now, management non-financial-statement fraud has not received enough recognition in professional literature, even though it represents the largest single category of loss from occupational fraud. Since major management fraud involves leveraging positional power, effective recognition requires monitoring from both a management and accounting perspective. Supported by cases derived from real-world incidents, the processes behind numerous types of fraud are broken down -- defining such concepts as the roles of middlemen, telltale debits, and bank accounts -- so readers can more easily identify symptoms of specific types of fraud. Brimming with illustrative case studies based on the author's more than thirty years of corporate auditing experience. Corporate Fraud is an essential volume for auditors, controllers, CFOs, and business managers who need real-world help keeping their companies free from fraud.Synopsis
There is no singular type of corporate fraud. Written to uncover the many different dimensions of fraud and their interrelationships, Corporate Fraud analyzes management fraud for a company (fraudulent financial reporting) and fraud against a company (corruption and misappropriation) to help you detect fraud before your company suffers devastating losses.
Until now, management non-financial-statement fraud has not received enough recognition in professional literature, even though it represents the largest single category of loss from occupational fraud. Since major management fraud involves leveraging positional power, effective recognition requires monitoring from both a management and accounting perspective.
Supported by cases derived from real-world incidents, the processes behind numerous types of fraud are broken down–defining such concepts as the roles of middlemen, telltale debits, and bank accounts–so readers can more easily identify symptoms of specific types of fraud. Brimming with illustrative case studies based on the author’s more than thirty years of corporate auditing experience, Corporate Fraud presents helpful information on such topics as:
- The red flags of management fraud
- Who commits fraud
- Corruption: bribery, including contracting, subcontracting, and leasing; and outsourcing
- Misappropriation: vendor billings, skimming, and diverted receipts
- Fraud for the organization: money laundering, price fixing, and fraud in the international arena
Corporate Fraud is an essential volume for auditors, controllers, CFOs, and business managers who need real-world help keeping their companies free from fraud.