《FRAUD BRINGING LIGHT TO THE DARK SIDE OF BUSINESE》求取 ⇩

Part ⅠTHE NATURE OF FRAUD3

Chapter OneTHE SERIOUSNESS OF THE FRAUD PROBLEM3

Fraud Involves Deception,4

Confidence Is a Necessary Ingredient of Fraud,5

Types of Fraud,5

Who Commits Fraud,7

The Extent of Fraud,8

Concluding Comments,12

Appendix: The Most Common Employee Frauds,13

Chapter TwoFRAUD PERPETRATORS AND THEIR MOTIVATIONS15

The First Element of the Fraud Triangle: Pressure15

The Fraud Triangle,17

The Fire Triangle: A Comparison,18

Pressures to Commit Fraud,20

Financial Pressures,20

Vice Pressures,22

Work-Related Pressures,24

Other Pressures,25

Concluding Comments,25

Chapter ThreeINTERNAL CONTROL FACTORS27

The Second Element of the Fraud Triangle: Opportunity(Part A)27

Controls that Prevent and/or Detect Fraudulent Behavior,27

The Control Environment,28

The Accounting System,31

Control Procedures,31

Segregation of Duties and Dual Custody,32

System of Authorizations,33

Independent Checks,34

Physical Safeguards,35

Documents and Records,35

Concluding Comments,35

Chapter FourNONCONTROL FACTORS36

The Second Element of the Fraud Triangle: Opportunity (Part B)36

Inability to Judge the Quality of Performance,36

Failure to Discipline Fraud Perpetrators,38

Lack of Access to Information,40

Ignorance, Apathy, or Incapacity,41

Lack of an Audit Trail,42

Concluding Comments,43

Chapter FiveHOW PERPETRATORS EXPLAIN THEIR ACTIONS44

The Third Element of the Fraud Triangle: Rationalization44

Rationalization,45

We All Rationalize,46

Rationalization and Honesty,49

Example: The Role of Rationalization,49

Concluding Comments,51

Part ⅡTHE DETECTION OF FRAUD53

Chapter SixFRAUD SYMPTOMS55

Employee, Management, and Investment55

Symptoms of Employee Fraud,56

Accounting Anomalies,57

Internal Control Weaknesses,58

Analytical Anomalies,59

Extravagent Lifestyle,59

Unusual Behavior,59

Tips and Complaints,59

Symptoms of Management Fraud,60

Operating Performance Anomalies,60

Management Characteristics that Indicate Possible Motives,62

Organizational Structure Anomalies,62

Irregularities in Relationships with Outside Parties,63

Using Fraud Symptoms to Prove Management Fraud,64

Symptoms of Investment Fraud,64

Auditors' Responsibility for Recognizing Fraud Symptoms,67

The Nature of the Symptoms,69

Concluding Comments,72

Chapter SevenFRAUD SYMPTOMS73

Accounting, Control, and Organizational Structure73

The Relationship between Accounting, Internal Control,Firm Structure, and Operational Systems,74

Fraud Symptoms,76

Irregularities in Source Documents,76

Faulty Journal Entries,78

Inaccuracies in Ledgers,81

Unexplained Changes in Financial Statements,83

Internal Control Weaknesses,93

Overly Complex Organizational Structures,95

Concluding Comments,96

Chapter EightFRAUD SYMPTOMS98

Analytical Procedures and Relationships with Other Parties98

Analytical Fraud Symptoms,98

Fraud Symptoms Involving Relationships with Other Parties,104

Change of Auditors,105

Management Turnover,110

Related-Parties Transactions,111

Unusual Relationships with Customers,113

Unusual Relationships with Vendors,114

Concluding Comments,116

Chapter NineFRAUD SYMPTOMS118

Tips and Complaints, Changes in Behavior or Lifestyle,and Demographics118

Fraud Symptoms,118

Tips and Complaints,118

Changes in Behavior,125

Extravagant Lifestyle,128

Demographic Indicators,130

Concluding Comments,135

Part ⅢTHE INVESTIGATION OF FRAUD137

Chapter TenTHEFT ACT INVESTIGATIVE METHODS139

The Fraud-Triangle-Plus Approach139

Two Approaches to Fraud Investigation,139

Theft Act Investigative Methods,142

Coordinating an Investigation,144

Surveillance and Covert Operations,146

Invigilation,148

Physical Evidence,150

Concluding Comments,152

Chapter ElevenCONCEALMENT INVESTIGATIVE METHODS153

The Fraud-Triangle-Plus Approach153

Aspects of Documentary Evidence,153

Chain of Custody,155

Marking the Evidence,155

The Organization of the Evidence,155

Original Documents versus Photocopies,156

Obtaining Documentary Evidence,157

Audits,157

Discovery Sampling,159

Using Computers,162

Hard-to-Get Documentary Evidence,164

Document Examiners,164

Concluding Comments,171

Chapter TwelveCONVERSION INVESTIGATIVE METHODS172

The Fraud-Triangle-Plus Approach172

Obtaining Publically Available Information,173

Federal Sources,173

US Department of Defense,173

US Department of Justice,174

US Bureau of Prisons,174

Internal Revenue Service,175

US Secret Service,175

US Postal Service,175

Central Intelligence Agency,175

Social Security Administration,175

State Sources,175

State Attorney General,175

Bureau of Prisons,176

Secretary of State,176

Department of Motor Vehicles,176

Department of Vital Statistics,177

Department of Business Regulation,177

County and Local Records,177

County Clerk,177

County Land Office and Tax Assessor's Office,178

County Sheriff and Other Officers,178

Local Courts,178

Permit Departments,178

Private Sources,179

Publically Available Databases,179

The Net Worth Method,181

Concluding Comments,184

Chapter ThirteenINQUIRY INVESTIGATIVE METHODS186

The Fraud-Triangle-Plus Approach186

Honesty Testing,186

Pencil-and-Paper Tests,186

Graphology,187

Voice Stress Analysis,187

Polygraph Examination,187

Interviews,188

Understanding the Reactions of Interviewees,189

Planning an Interview,195

The Interviewer's Demeanor,195

The Specific Language of Interviews,196

Structuring an Interview,197

Interrogations,197

Strategy,198

The Signed Confession,199

Deception and Lying,199

Defense Mechanisms Used to Hide Guilt,201

Example,203

Concluding Comments,204

Chapter FourteenCONCLUDING THE INVESTIGATION206

The Fraud Report206

Example of a Fraud Report,207

Part ⅣTHE PREVENTION OF FRAUD245

Chapter FifteenFRAUD PREVENTION247

Creating a Culture of Honesty, Openness, and Assistance247

Just About Everyone Can be Dishonest,248

Total Quality Management and the Control Environment,254

A Culture of Honesty, Openness, and Assistance,255

Hiring Honest People and Providing Fraud Awareness Training,255

A Positive Work Environment,257

A Company Code of Ethics,259

The Employee Assistance Program (EAP),260

The Expectation of Punishment,260

Concluding Comments,261

Chapter SixteenFRAUD PREVENTION262

Eliminating Opportunities for Fraud262

A Good System of Internal Controls,262

Discouraging Collusion between Employees and Outside Parties,267

Alerting Outside Contractors to the Company's Policies,268

Monitoring Employees,269

Providing a Hot Line for Anonymous Tips,270

Conducting Proactive Fraud Auditing,271

Concluding Comments,271

Part ⅤA COMPREHENSIVE FRAUD PREVENTION PROGRAM273

Chapter SeventeenPREVENTION, DETECTION, AND INVESTIGATION OF FRAUD275

An Organizational Program275

Organizations and Fraud,277

The Current Model,277

A Proactive Model,278

A Fraud Policy,281

Concluding Comments,286

Index289