CPAstore - Accountant's Handbook of Fraud Prevention and Detection (FRAUD), The

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

Interviewing Skills

1. Introduction

1.1 Material Coverage

1.2 What is an Interview?

1.3 Types of Interviews

2. What Makes a Good Interviewer?

3. Conducting an Interview

3.1 Timing and Location

3.2 Preparation

3.2.1 Making a Plan

3.2.2 Organizing Documents

3.2.3 Gathering Background Information

3.3 Building Rapport

3.4 Observing the Interviewee

3.5 Concluding the Interview

3.6 Taking Notes

4. Questioning

4.1 Listening to What is Said

4.2 Observing the Body Language

5. Case Examples

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