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Preface
Introduction
1. What is fraud? 1.1 Definitions of Fraud 1.1.1 Deception 1.1.2 Deprivation or Financial Benefit 2. The Nature of Fraud 2.1.1 Financial Reporting Fraud 2.1.2 Misappropriation of Assets 2.1.3 Probability of Occurrence 2.2 Sources of the Threat 2.2.1 Internal Sources 2.2.2 External Sources 2.3 Conditions for Fraud 2.3.1 Fraud Risk Factors 2.3.1.1 Risk Factors for Fraudulent Financial Reporting 2.3.1.2 Risk Factors for Misappropriation of Assets 3. Who Commits Fraud? 3.2 Understanding Fraud Through Statistics 4. Managing the Risk of Fraud 4.1 Personal Risk Factors 4.1.1 Psychological Profile 4.1.2 The Middle Class Crime 4.1.4 Economic Need or Just Greed? 4.2 Institutional Risk Factors 4.2.1 Ethical Work Environment 4.2.1.1 Corporate Mission Statement 4.2.1.2 Written Code of Ethics and Business Conduct 4.2.1.3 Management Style and Role Models 4.2.1.4 Better Screening of Prospective New Hires 4.2.1.5 Fraud Risk Assessment 4.2.2 Discouraging Fraud: Steps to Improve the Ethical Environment 4.2.3 High Fraud / Low Fraud Environments 4.2.4 Risky Business 5. Fraud Risk Assessment Checklist Bribery and Corruption
Commercial Crime
Computer Fraud
Conducting an Investigation
Data Analytics and Computer Forensics
External Fraud for Personal Gain
Financial Statement Fraud
Fraud Risk Assessment
Identity Theft: Personal and Business
Insurance Against Fraud
Internal Fraud
Interviewing Skills
Privacy Rights and the Right to Investigate
Procurement Fraud
Promoting an Ethical Environment
Professional Standards and Pronouncements
Scams and Schemes in the Modern Economy
Fraud Sector-by-sector
Checklists & Other Resources
Glossary User Guide
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