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

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As long as there is human deception and naiveté, there willbe fraud. Beyond the financial devastation to the balance sheet isfraud'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 fraudprevention and internal control compliance program that will ensureeffective regulatory compliance in your organization as well assubstantial savings from fraud losses, government prosecutions, andshareholder litigation.

Authors Martin Biegelman and Joel Bartow share their combinedsixty-plus years of experience in both the public and privatesectors detecting and investigating fraud and white-collar crime toprovide you with a thorough understanding of the principles offraud examination and state-of-the-art compliance programs. Now ina thoroughly updated second edition, Executive Roadmap to FraudPrevention and Internal Control covers the most recent corporatefraud laws, crimes, and events.

Written for corporate executives and managers who understand theimportance and ramifications of good corporate governance, ethicsand compliance, Executive Roadmap to Fraud Prevention and InternalControl explores:

  • The major compliance and corporate governance initiatives from1985–2011
  • A 14-point program your business can use to proactively preventfraud
  • ACFE Fraud Prevention Check-Up to test how vulnerable yourorganization is to fraud
  • Best practices for hotlines and whistleblower protection
  • Fraud Triangle and other theories and models explaining how andwhy fraud occurs
  • How the government investigates and prosecutes corporatefraud
  • 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 OrganizationalCrime
  • 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 preventfraud

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

Simply reacting to fraud issues is no longer acceptable. Stopfraud in its tracks today with the field-tested, proactive methodsfound in Executive Roadmap to Fraud Prevention and InternalControl, Second Edition.

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Product Details

  • ISBN-13: 9781118004586
  • Publisher: Wiley
  • Publication date: 4/10/2012
  • Edition number: 2
  • Pages: 448
  • Sales rank: 486,131
  • Product dimensions: 6.30 (w) x 9.10 (h) x 1.50 (d)

Meet the Author

Martin T. Biegelman, CFE, CCEP, has been fighting fraud and corruption for 40 years in various roles in law enforcement, consulting, and the corporate sector. He is currently the Executive Vice President of U.S. Operations for IPSA International, a global risk advisory firm. His extensive experience include conducting internal investigations on behalf of corporate management and boards, FCPA and anti-bribery compliance, litigation consulting, due diligence, and corporate compliance design and implementation. He previously served as the Director of Financial Integrity at Microsoft Corporation. This highly acclaimed fraud prevention and anti-corruption compliance program that he founded and led continues to be a model for other global companies. Mr. Biegelman is a sought-after speaker, prolific author, and the recipient of the prestigious Cressey Award bestowed by the Association of Certified Fraud Examiners for lifetime achievements in the detection and deterrence of fraud.

Joel T. Bartow, CFE, CPP, is Operations Director for IntegriGuard, LLC. Mr. Bartow has over twenty-five years of experience in fraud and security investigations as an FBI Special Agent and in the private sector, where he developed successful fraud prevention programs.

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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 Amendmentsto 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 FraudStory 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 Now349

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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