Executive Roadmap to Fraud Prevention and Internal Control: Creating a Culture of Compliance / Edition 2

Executive Roadmap to Fraud Prevention and Internal Control: Creating a Culture of Compliance / Edition 2

by Martin T. Biegelman, Joel T. Bartow
     
 

ISBN-10: 1118004582

ISBN-13: 9781118004586

Pub. Date: 04/10/2012

Publisher: Wiley

As long as there is human deception and naiveté, there will be fraud. Beyond the financial devastation to the balance sheet is fraud's enduring impact to a disgraced organization's reputation. In Executive Roadmap to Fraud Prevention and Internal Control, Second Edition, you'll learn how to develop a best-in-class fraud prevention and internal control

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Overview

As long as there is human deception and naiveté, there will be fraud. Beyond the financial devastation to the balance sheet is fraud's enduring impact to a disgraced organization's reputation. In Executive Roadmap to Fraud Prevention and Internal Control, Second Edition, you'll learn how to develop a best-in-class fraud prevention and internal control compliance program that will ensure effective regulatory compliance in your organization as well as substantial savings from fraud losses, government prosecutions, and shareholder litigation.

Authors Martin Biegelman and Joel Bartow share their combined sixty-plus years of experience in both the public and private sectors detecting and investigating fraud and white-collar crime to provide you with a thorough understanding of the principles of fraud examination and state-of-the-art compliance programs. Now in a thoroughly updated second edition, Executive Roadmap to Fraud Prevention and Internal Control covers the most recent corporate fraud laws, crimes, and events.

Written for corporate executives and managers who understand the importance and ramifications of good corporate governance, ethics and compliance, Executive Roadmap to Fraud Prevention and Internal Control explores:

  • The major compliance and corporate governance initiatives from 1985–2011

  • A 14-point program your business can use to proactively prevent fraud

  • ACFE Fraud Prevention Check-Up to test how vulnerable your organization is to fraud

  • Best practices for hotlines and whistleblower protection

  • Fraud Triangle and other theories and models explaining how and why fraud occurs

  • How the government investigates and prosecutes corporate fraud

  • Interviews with former fraudsters

  • Key steps in designing a robust fraud prevention program

  • Role of the Sarbanes-Oxley Act in reducing corporate fraud

  • Enterprise Risk Management

  • Global fraud and corruption risk

  • The Foreign Corrupt Practices Act (FCPA)

  • Updates to the Federal Sentencing Guidelines for Organizational Crime

  • The impact of the financial crisis and "Too Big To Fail" policy

  • Case studies of corporate frauds including Enron, WorldCom, Tyco, Computer Associates, and Satyam

  • Technology trends and tools to protect organizations

  • Lessons your business can apply now and in the future to prevent fraud

Executive Insights throughout the book detail case studies, while an Executive Summary in each chapter condenses the key points. In addition, there are sample policies, real-world examples, an instructor's URL (including a test bank to aid in course adoptions), checklists, and best practices.

Simply reacting to fraud issues is no longer acceptable. Stop fraud in its tracks today with the field-tested, proactive methods found in Executive Roadmap to Fraud Prevention and Internal Control, Second Edition.

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Product Details

ISBN-13:
9781118004586
Publisher:
Wiley
Publication date:
04/10/2012
Pages:
448
Sales rank:
414,521
Product dimensions:
6.30(w) x 9.10(h) x 1.50(d)

Related Subjects

Table of Contents

Foreword to the Second Edition xiii

Foreword to the First Edition xvii

Preface xxi

Acknowledgments xxvii

CHAPTER 1 Fraud’s Feeding Frenzy 1

CHAPTER 2 Fraud Theory and Prevention 23

CHAPTER 3 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-Oxley 47

CHAPTER 4 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the 2010 Amendments to the Federal Sentencing Guidelines for Organizations 81

CHAPTER 5 Internal Controls and Antifraud Programs 105

CHAPTER 6 Financial Statement Fraud 133

CHAPTER 7 Internal Fraud: Protecting a Company 157

CHAPTER 8 Former Fraudster and New Man 171

CHAPTER 9 External Schemes and Scams: The Rest of the Fraud Story 185

CHAPTER 10 Not Too Big to Fail 205

CHAPTER 11 Designing a Robust Fraud Prevention Program 231

CHAPTER 12 Whistleblowers and Hotlines 255

CHAPTER 13 Time to Do Background Checks 287

CHAPTER 14 Training, Training, and More Training 307

CHAPTER 15 Global Fraud and Corruption Risk 329

CHAPTER 16 The Feds Are Watching: What to Know and Do Now 349

CHAPTER 17 A Fraud Prevention Culture That Works 371

APPENDIX ACFE Fraud Prevention Checklist 391

About the Authors 395

Index 399

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