Fraud: bringing light to the dark side of business

Abstract

Part I: The Nature of Fraud: The Seriousness of the Fraud. Fraud Perpetrators and Their Motivations. Internal Control Factors. Noncontrol Factors. How Perpetrators Explain Their Actions. Part II: The Detection of Fraud: Fraud Symptoms Employee, Management, and Investment. Fraud Symptoms Accounting, Control, and Organizational Structure. Fraud Symptoms Analytical Procedures and Relationships with Other Parties. Fraud Symptoms Tips and Complaints, Changes in Behavior or Lifestyle, and Demographics. Part III: The Investigation of Fraud: Theft Act Investigative Methods. Concealment Investigative Methods. Conversion Investigative Methods. Inquiry Investigative Methods. Concluding the Investigation. Part IV: The Presention of Fraud: Fraud Prevension Creating a Culture of Honesty, Openness, and Assistance. Fraud Prevention Eliminating Opportunities for Fraud. Part V: A Comprehensive Fraud Prevention Program. Prevention, Detection, and Investigation of Fraud.