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
Identity Theft: Personal and Business
Insurance Against Fraud
Internal Fraud
1. What is Internal Fraud? 1.1 Fraud Perpetrated from Within 1.2 Classification of Internal Fraud 1.2.1 On-book Frauds 1.2.2 Off-book Frauds 1.2.3 Accounting Cycles 2. Sales and Collection Cycle 2.1 Functions 2.2 Financial Statement Accounts 2.3 Perpetration 2.3.1 Theft of Cash and Cheques 2.3.2 Theft of Bank Deposits 2.3.3 Collusion with Customers (Kickbacks and Discounts) 2.3.4 False Sales Invoices 2.3.5 Accounts Receivable Lapping 2.4 Detection and Investigation 2.4.1 Theft of Cash and Cheques 2.4.2 Collusion with Customers (Kickbacks and Discounts) 2.4.3 False Sales Invoices 2.4.4 Accounts Receivable Lapping 2.5 Prevention 2.5.1 Hiring Policies and Background Checks 2.5.2 Separation of Duties 2.5.3 Physical Safeguards over Assets 2.5.4 Proper Documentation 2.5.5 Proper Approvals 2.5.6 Independent Checks on Performance 2.5.7 Mandatory Vacations 2.5.8 Other Preventive Measures 3. Purchases and Payment Cycle 3.1 Functions 3.2 Financial Statement Accounts 3.2.1 Balance Sheet 3.2.2 Income Statement 3.3 Perpetration 3.3.1 Buyer Acting Alone 3.3.2 Vendor Acting Alone 3.3.3 Buyer and Vendor in Collusion 3.3.4 Disbursement Fraud 3.3.5 Theft of Petty Cash 3.3.6 False Expense Reimbursement 3.4 Detection and Investigation 3.5 Prevention 3.5.1 Accepting Gifts 3.5.2 Providing Gifts 3.5.3 Hotlines 3.5.4 Segregation of Duties 3.5.5 Expense Reimbursements 3.5.6 Disposals 3.5.7 Job Rotation 3.5.8 Competitive Bidding 3.5.9 Compensation 4. Payroll and Human Resource Cycle 4.1 Functions 4.2 Financial Statement Accounts 4.2.1 Balance Sheet 4.2.2 Income Statement 4.3 Perpetration 4.4 Detection and Investigation 4.5 Prevention 4.5.1 Employee Screening 4.5.2 Proper Documentation 4.5.3 Proper Approval 4.5.4 Separation of Duties 4.5.5 Independent Verification 5. Inventory and Warehousing Cycle 5.1 Functions 5.2 Financial Statement Accounts 5.3 Perpetration 5.3.1 Theft of Inventory 5.4 Detection 5.5 Prevention 6. Capital Acquisition and Repayment Cycle 6.1 Functions 6.2 Financial Statement Accounts 6.3 Perpetration 6.4 Detection and Investigation 6.5 Prevention 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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