 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
Financial Statement Fraud
 Fraud Risk Assessment
1. What is a Fraud Risk Assessment? 1.1 Overview 1.2 Risks and Controls 2. Framework 2.1 Step One: Control Environment 2.1.1 Code of Conduct 2.1.2 Whistle-blowing 2.1.3 Human Resource Policies for Hiring and Promotion 2.1.4 Oversight 2.1.4.1 Identifying Areas of High Risk 2.2 Step Two: Risk Evaluation 2.2.1 Identify Potential Fraud Risks 2.2.2 Assess the Identified Fraud Risks 2.2.3 Mitigating Controls 2.2.4 How Change Affects Fraud Risk 2.2.5 Responding to the Risk of Fraud 2.3 Step Three: Control Activities 2.3.1 Inherent Limitations of Internal Controls 2.3.1.1 Management Override 2.3.1.2 Collusion 2.4 Step Four: Information and Communication 2.4.1 Information 2.4.2 Communication 2.4.2.1 Internal Communication 2.4.2.2 External Communication 2.4.2.3 Other Areas of Communication 2.5 Step Five: Monitoring the Anti-fraud Program 2.5.1 Ongoing Monitoring 2.5.2 Separate Evaluations 2.5.3 Control Deficiencies 3. Responding to a Fraud 3.1 Anti-fraud Procedures 3.2 Reassessing the Control Environment 4. Fraud Risk Assessment Checklist 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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