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Providing a comprehensive framework for building an effective fraud prevention model, Fraud Risk Assessment: Building a Fraud Audit Program presents a readable overview for developing fraud audit procedures and building controls that successfully minimize fraud. An invaluable reference for auditors, fraud examiners, investigators, CFOs, controllers, corporate attorneys, and accountants, this book helps business leaders respond to the risk of asset misappropriation fraud and uncover fraud in core business systems.
A Short Guide to Fraud Risk by Martin Samociuk,Nigel Iyer Pdf
A Short Guide to Fraud Risk is for: * anyone who needs to better understand fraud risks, either company-wide, or in a specific business unit; * directors and managers who would like to add value by building fraud resistance into their organization and to demonstrate to shareholders, regulators or other stakeholders that they are managing fraud risks, rather than just reacting to incidents; * regulators, auditors and compliance professionals who need to assess the effectiveness of an organisation's fraud prevention measures. The book gives a concise but thorough introduction to the risk of fraud based on a six-element strategy. It includes practical steps to assess and treat fraud risks across an organisation, including those relating to executive directors. It also provides practical steps to develop fraud awareness across an organisation and how to implement an effective fraud detection and incident management program. The application of the principles is illustrated with example documents and numerous case studies aimed at assisting the reader to implement either individual elements or a complete fraud risk management strategy.
Anti-Fraud Risk and Control Workbook by Peter Goldmann,Hilton Kaufman Pdf
How to measure your organization's fraud risks Detecting fraud before it's too late Little-known frauds that cause major losses Simple but powerful anti-fraud controls Proven guidance for fraud detection and prevention in a practical workbook format An excellent primer for developing and implementing an anti-fraud program, Anti-Fraud Risk and Control Workbook engages readers in an absorbing self- paced learning experience to develop familiarity with the practical aspects of fraud detection and prevention. Whether you are an internal or external auditor, accountant, senior financial executive, accounts payable professional, credit manager, or financial services manager, this invaluable resource provides you with timely discussion on: Why no organization is immune to fraud The human element of fraud Internal fraud at employee and management levels Conducting a successful fraud risk assessment Basic fraud detection tools and techniques Advanced fraud detection tools and techniques Written by a recognized expert in the field of fraud detection and prevention, this effective workbook is filled with interactive exercises, case studies, and chapter quizzes and shares industry-tested methods for detecting, preventing, and reporting fraud. Discover how to become more effective in protecting your organization against financial fraud with the essential techniques and tools in Anti-Fraud Risk and Control Workbook.
Essential guidance for creation of an effective fraud audit program in core business systems The Association of Certified Fraud Examiners has reported that U.S. businesses lose up to $4 billion annually due to fraud and abuse. Discover fraud within your business before yours becomes another business fraud statistic. The Fraud Audit provides a proven fraud methodology that allows auditors to discover fraud versus investigating it. Explains how to create a fraud audit program Shows auditors how to locate fraud through the use of data mining Focuses on a proven methodology that has actually detected fraudulent transactions Take a look inside for essential guidance for fraud discovery within specific corporate F&A functions, such as disbursement, procurement, payroll, revenue misstatement, inventory, journal entries, and management override.
Author : Tommie W. Singleton,Aaron J. Singleton Publisher : John Wiley and Sons Page : 342 pages File Size : 51,8 Mb Release : 2011-04-12 Category : Business & Economics ISBN : 9781118021781
Fraud Risk Assessment by Tommie W. Singleton,Aaron J. Singleton Pdf
Praise for the Fourth Edition of Fraud Auditing and Forensic Accounting "Tommie and Aaron Singleton have made important updates to a book I personally rely very heavily upon: Fraud Auditing and Forensic Accounting (FAFA). In the newest edition, they take difficult topics and explain them in straightforward actionable language. All my students benefitted from reading the third edition of the FAFA to better understand the issues and area of fraud and forensic accounting. With their singular focus on understandability and practicality, this Fourth Edition of the book makes a very important contribution for academics, researchers, practitioners, and students. Bravo!"—Dr. Timothy A. Pearson, Director, Division of Accounting, West Virginia University, Executive Director, Institute for Fraud Prevention "Finally someone has written a book that combines fraud examination and forensic accounting. The authors have clearly explained both in their earlier edition and now they have enhanced the first with additional materials. The order in which the material is presented is easy to grasp and logically follows the 'typical' fraud examination from the awareness that something is wrong to the court case. The explanatory materials presented aid this effort by being both well placed within the book and relevant to the narrative." —Dr. Douglas E. Ziegenfuss, Chair and Professor, Department of Accounting, Old Dominion University "Fraud Auditing and Forensic Accounting is a masterful compilation of the concepts found in this field. The organization of the text with the incorporation of actual cases, facts, and figures provides a logical and comprehensive basis for learning the intricacies of fraud examination and forensic accounting. The authors successfully blend the necessary basics with advanced principles in a manner that makes the book an outstanding resource for students and professionals alike."—Ralph Q. Summerford, President of Forensic/Strategic Solutions, PC
Fraud Prevention and Detection by Rodney T. Stamler,Hans J. Marschdorf,Mario Possamai Pdf
Lessons can be learned from major fraud cases. Whether the victim is a company, public agency, nonprofit, foundation, or charity, there is a high likelihood that many of these frauds could have been prevented or detected sooner if early Red Flag warning signs had been identified and acted upon. Fraud Prevention and Detection: Warning Signs and the Red Flag System will enable officers and directors, internal and external stakeholders, as well as outside analysts to protect themselves and their organizations against fraud by effectively detecting, analyzing, and acting on early Red Flag warning signs. Based on an empirically tested strategy, the Red Flag System reflects the authors’ more than 100 years combined experience in the investigation of fraud in high-profile, global cases in North America, Africa, Europe, and the Far East. Readers of this book will: Acquire a general awareness of the nature, characteristics, and dynamics of fraud Understand the process for determining whether a fraud has been committed Develop an understanding of enterprise risk management approaches for fraud risk management, compliance risk management, and managing the risk of fraudulent financial reporting—including an understanding of the limitations inherent in these approaches Learn how to find Red Flag indicators of fraud or suspicious transactions in financial statements, budgets, and contracts Know how to ensure that, once a Red Flag has been identified, appropriate action is taken Fraud can lead to significant financial loss as well as bad press and publicity with significant reputational impact for officers, directors, corporations, and their stakeholders. This book’s no-nonsense approach empowers those charged with protecting organizations to stop these frauds before the organization’s livelihood is jeopardized or to mitigate damage when fraud has occurred.
Standards for Internal Control in the Federal Government by United States Government Accountability Office Pdf
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
The Fraud Risk Assessment Guide is a series of checklists that coincide with the organization-wide model of fraud deterrence explained in the book, Fraud and Abuse in Nonprofit Organizations: A Guide to Prevention and Detection. The checklists in this Guide are designed to identify many of the most important financial controls and non-financial policies and procedures that aid in the prevention, detection, and deterrence of fraud and abuse— both from within the organization and from external sources. Each of the controls, policies, and procedures identified in the Guide are explained in detail in the companion book, Fraud and Abuse in Nonprofit Organizations: A Guide to Prevention and Detection. Who should prepare the checklists in this Guide? One of the keys to making the Guide most useful is to have each checklist prepared by persons who are both: Adequately trained and educated in the subject matter Independent of the persons directly involved in the activity being evaluated These characteristics may be present within the organization— such as by having the checklists prepared by members of other departments or by involving members of the audit committee or board of directors. Another option is to utilize an outside firm that specializes in fraud prevention (this approach has the added benefit of further improving independence and objectivity in the evaluation of an organization's system of fraud deterrence). The end result of utilizing the Guide will be the identification of areas of fraud control in which organizational policies and procedures can be improved (each "no" answer on the checklist represents a possible weakness in the organization's defenses against fraud and abuse). These results should be reviewed and evaluated by senior management, the audit committee, and the board of directors, who has ultimate responsibility for safeguarding the organization's assets.
Financial Services Anti-Fraud Risk and Control Workbook by Peter Goldmann Pdf
Myth-busting guidance for fraud preventionin a practical workbook format An excellent primer for developing and implementing an anti-fraud program that works, Financial Services Anti-Fraud Risk and Control Workbook engages readers in an absorbing self-paced learning experience to develop familiarity with the practical aspects of fraud detection and prevention at banks, investment firms, credit unions, insurance companies, and other financial services providers. Whether you are a bank executive, auditor, accountant, senior financial executive, financial services operations manager, loan officer, regulator, or examiner, this invaluable resource provides you with essential coverage of: How fraudsters exploit weaknesses in financial services organizations How fraudsters think and operate The tell-tale signs of different types of internal and external fraud against financial services companies Detecting corruption schemes such as bribery, kickbacks, and conflicts of interest, and the many innovative forms of financial records manipulation Conducting a successful fraud risk assessment Basic fraud detection tools and techniques for financial services companies, auditors, and investigators Fraud prevention lessons from the financial meltdown of 2007-2008 Written by a recognized expert in the field of fraud detection and prevention, this effective workbook is filled with interactive exercises, case studies, and chapter quizzes, and shares industry-tested methods for detecting, preventing, and reporting fraud. Discover how to mitigate fraud risks in your organization with the myth-busting techniques and tools in Financial Services Anti-Fraud Risk and Control Workbook.
Fraud Data Analytics Methodology by Leonard W. Vona Pdf
Uncover hidden fraud and red flags using efficient data analytics Fraud Data Analytics Methodology addresses the need for clear, reliable fraud detection with a solid framework for a robust data analytic plan. By combining fraud risk assessment and fraud data analytics, you'll be able to better identify and respond to the risk of fraud in your audits. Proven techniques help you identify signs of fraud hidden deep within company databases, and strategic guidance demonstrates how to build data interrogation search routines into your fraud risk assessment to locate red flags and fraudulent transactions. These methodologies require no advanced software skills, and are easily implemented and integrated into any existing audit program. Professional standards now require all audits to include data analytics, and this informative guide shows you how to leverage this critical tool for recognizing fraud in today's core business systems. Fraud cannot be detected through audit unless the sample contains a fraudulent transaction. This book explores methodologies that allow you to locate transactions that should undergo audit testing. Locate hidden signs of fraud Build a holistic fraud data analytic plan Identify red flags that lead to fraudulent transactions Build efficient data interrogation into your audit plan Incorporating data analytics into your audit program is not about reinventing the wheel. A good auditor must make use of every tool available, and recent advances in analytics have made it accessible to everyone, at any level of IT proficiency. When the old methods are no longer sufficient, new tools are often the boost that brings exceptional results. Fraud Data Analytics Methodology gets you up to speed, with a brand new tool box for fraud detection.
Author : Toby J. Bishop,Frank E. Hydoski Publisher : John Wiley and Sons Page : 252 pages File Size : 44,7 Mb Release : 2009-04-13 Category : Business & Economics ISBN : 9780470480854
Corporate Resiliency by Toby J. Bishop,Frank E. Hydoski Pdf
Corporate Resiliency: Managing the Growing Risk of Fraud and Corruption is written for members of boards of directors and audit committees, senior executives, those who advise or report to them, and those responsible for managing fraud and corruption risks. It describes in plain English terms a proactive fraud and corruption risk management process that can enhance corporate resiliency. The authors provide practical insights and highlight traps to avoid. Quotes from their interviews of business executives provide international perspectives regarding changes in fraud and corruption risks and techniques companies are adopting to deal with them.
This textbook provides both the theoretical and concrete foundations needed to fully develop, implement, and manage a Food Fraud Prevention Strategy. The scope of focus includes all types of fraud (from adulterant-substances to stolen goods to counterfeits) and all types of products (from ingredients through to finished goods at retail). There are now broad, harmonized, and thorough regulatory and standard certification requirements for the food manufacturers, suppliers, and retailers. These requirements create a need for a more focused and systematic approach to understanding the root cause, conducting vulnerability assessments, and organizing and implementing a Food Fraud Prevention Strategy. A major step in the harmonizing and sharing of best practices was the 2018 industry-wide standards and certification requirements in the Global Food Safety Initiative (GFSI) endorsed Food Safety Management Systems (e.g., BRC, FSSC, IFS, & SQF). Addressing food fraud is now NOT optional – requirements include implementing a Food Fraud Vulnerability Assessment and a Food Fraud Prevention Strategy for all types of fraud and for all products. The overall prevention strategy presented in this book begins with the basic requirements and expands through the criminology root cause analysis to the final resource-allocation decision-making based on the COSO principle of Enterprise Risk Management/ ERM. The focus on the root cause expands from detection and catching bad guys to the application of foundational criminology concepts that reduce the overall vulnerability. The concepts are integrated into a fully integrated and inter-connected management system that utilizes the Food Fraud Prevention Cycle (FFPC) that starts with a pre-filter or Food Fraud Initial Screening (FFIS). This is a comprehensive and all-encompassing textbook that takes an interdisciplinary approach to the most basic and most challenging questions of how to start, what to do, how much is enough, and how to measure success.
Essential guidance for creation of an effective fraud audit program in core business systems The Association of Certified Fraud Examiners has reported that U.S. businesses lose up to $4 billion annually due to fraud and abuse. Discover fraud within your business before yours becomes another business fraud statistic. The Fraud Audit provides a proven fraud methodology that allows auditors to discover fraud versus investigating it. Explains how to create a fraud audit program Shows auditors how to locate fraud through the use of data mining Focuses on a proven methodology that has actually detected fraudulent transactions Take a look inside for essential guidance for fraud discovery within specific corporate F&A functions, such as disbursement, procurement, payroll, revenue misstatement, inventory, journal entries, and management override.
