Copyright What's New
Preface
Introduction
Bribery and Corruption
Commercial Crime
Computer Fraud
Conducting an Investigation
Data Analytics and Computer Forensics
External Fraud for Personal Gain
1. What is External Fraud? 1.1 Definition of External Fraud 1.2 Classification of External Fraud 1.2.1 Types of Perpetrator 1.2.2 Collusion 2. Individuals Versus Individuals and Corporations 2.1 Lawyers' Schemes 2.1.1 Overbilling for Time 2.1.2 Misappropriation of Trust Funds 2.1.2.1 Uncovering a Misappropriation of Funds 2.2 Property Improvement Schemes 2.2.1 Substituting Product 2.2.2 Overcharging for Labour or Overhead 2.2.3 Absconding with Retainers and Down Payments 2.3 Personal Improvement Schemes 2.3.1 Modelling Schools 2.3.2 Diploma Mills 2.3.3 Correspondence Schools 2.4 Procurement Fraud 3. Individuals Versus Government 3.1 Income Tax Fraud 3.2 Benefit Fraud 4. Individuals Versus Financial Institutions 4.1 Credit Card Fraud 4.2 Loan Fraud 4.2.1 Loans to Non-existent Borrowers 4.2.2 False Application with False Credit Information 4.2.3 Bribery of a Loans Officer 4.2.4 Borrower Misapplication of Funds 4.2.5 Mortgage Fraud 4.3 Real Estate Fraud 4.3.1 Land Flips 4.3.2 False Appraisals 4.3.3 Nominee Loans 4.3.4 Double Pledging Collateral 4.3.5 Title Fraud 4.3.6 Detection of Real Estate Fraud 4.4 Money-transfer Fraud 5. Individuals Versus Insurance Companies 5.1 Life Insurance Fraud 5.1.1 Homicide Fraud 5.1.2 Staged Death Fraud 5.1.3 Pre-existing Health Condition Fraud 5.1.4 Double Indemnity Fraud 5.2 Casualty Insurance Fraud 5.2.1 Staged Accident 5.2.2 Mortgage Insurance Fraud 5.2.3 Accident with False Claim Fraud 5.2.4 Personal Injury Insurance Fraud 5.2.5 Fraudulent Claims 5.3 Property Insurance Fraud 5.3.1 Staged False Theft 5.3.2 Pawned Personal Property 5.3.3 Arson 6. Money Laundering 6.1 Money Laundering Methods 6.1.1 Legitimate Fronts 6.1.2 Smurfing 6.1.3 Breach of the Reporting Guidelines 6.1.4 The Mechanics of Money Laundering 6.1.5 Offshore Banks and Tax Havens 6.1.6 The World's Tax Havens 6.1.7 Offshore Facilities 6.1.7.1 The Tax Haven's Rationale 6.1.7.2 Secrecy 6.1.7.3 Vehicles Used to Transfer Funds to Tax Havens 6.1.7.4 File Folders 6.1.7.5 Tax Havens and Law Enforcement 6.1.7.6 Investigations into Narcotics Trafficking 7. Cheque Fraud 7.1 Forged, Altered, and Stolen Cheques 7.2 New Account Fraud 8. Summary 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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