Fraud 101 Howard Silverstone Techniques and Strategies for Detection 2nd Edition by Howard Silverstone, Howard Davia – Ebook PDF Instant Download/Delivery: 9780471721123, 0471721123
Full download Fraud 101 Howard Silverstone Techniques and Strategies for Detection 2nd Edition after payment
Product details:
ISBN 10: 0471721123
ISBN 13: 9780471721123
Author: Howard Silverstone, Howard R. Davia
Unique insights into the nature of fraud and how to expose it It’s not enough to wait for a tip to expose corporate fraud. Fraud 101, Second Edition provides step-by-step guidance on how to perform detection procedures for every major type of fraud. Its new and detailed case studies reveal how easy it can be for a perpetrator to commit a fraud and how difficult it can be to prosecute. This new edition also offers expanded coverage of financial statement fraud, fraud-specific internal control, and Sarbanes-Oxley.
Table of contents:
1. The World of Fraud.
Who Commits Fraud and Why?
Fraud Prevention and Detection.
Notes.
2. Fraud Combatants.
Fraud Company Profile (1987–1997).
Auditor Responsibilities to Detect Fraud.
Financial Statement Audit versus Fraud Investigation.
Fraud Guidance.
Audit Deficiencies and Audit Failures.
The New World.
Recommended Reading.
Notes.
3. Sarbanes-Oxley and Its Influence on Fraud Prevention.
Audit Committee.
Code of Ethics.
Internal Controls.
Internal Audit.
Common Problems.
Note.
4. Proactive Fraud Investigations: An Introduction.
Fraud Investigations Defined.
Three Objectives of Fraud Investigations.
Proactive Fraud Investigations.
Advice for Inexperienced Fraud Investigators.
Notes.
5. Proactive Fraud Investigations: Conducting the Investigation.
Art of Fishing.
How Proactive Fraud Investigators Think and Work.
Beginning the Investigation.
Selecting a Fraud Type.
Fraud Investigation Procedure.
Summary.
Notes.
6. Elementary Fraud Types.
Three Elementary Fraud Types: Definitions.
Duplicate Payment Fraud.
Multiple Payee Fraud.
Shell Fraud.
Notes.
7. Fraud Defectives.
Defective Delivery Fraud.
Defective Shipment Fraud.
Defective Pricing Fraud.
Summary.
Notes.
8. Contract Rigging Fraud.
Definition.
Obtaining the Contract.
Contract Change Orders.
Unbalanced Bidding.
Detection Recommendations.
Rotation Fraud.
Note.
9. Ethical Behavior.
Accounting Ethical Standards.
Consequences of Unethical Behavior.
Codes of Conduct.
Notes.
10. Evidence.
Indicative Evidence.
Validating Evidence.
Notes.
11. Symptomatic Fraud Investigation.
Symptoms of Fraud.
Variations in Actual versus Planned Cost.
“Should Cost” Approach.
Employee Lifestyle Changes.
Notes.
12. Fraud Investigation Alternatives.
Monitoring Known or Suspected Fraud.
Monitoring Operational Areas at Risk of Fraud.
Fraud Investigations and Internal Control.
People also search:
howard silverstone forensic resolutions
howard silverstone
howard friend scammer
howard silverstone mbe
howard a. silver d.d.s
Tags: Howard Silverstone, Howard Davia, Fraud, Silverstone