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Executive Roadmap to Fraud Prevention and Internal Controls: Creating a Culture of Compliance / Edition 1

Executive Roadmap to Fraud Prevention and Internal Controls: Creating a Culture of Compliance / Edition 1

by Martin T. Biegelman, Joel T. Bartow


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Product Details

ISBN-13: 9780471739272
Publisher: Wiley
Publication date: 01/20/2006
Pages: 416
Product dimensions: 6.42(w) x 9.00(h) x 1.36(d)

About the Author

Martin T. Biegelman, CFE, is Director of Financial Integrity for Microsoft Corporation in Redmond, Washington. He created and leads a worldwide fraud detection, investigation, and prevention program based within internal audit at Microsoft. In addition to focusing on preventing financial fraud and abuse, he promotes financial integrity and fiscal responsibility in a COSO framework of improved business ethics, effective internal controls, and greater corporate governance.
Mr. Biegelman has more than 30 years of experience in fraud detection and prevention. Previously, he was a Director in the Fraud Investigation Practice at BDO Seidman, LLP, an international accounting and consulting firm. He is also a former federal law enforcement professional, having served as a United States Postal Inspector in a variety of investigative and management assignments. As a federal agent, he was a subject matter expert in fraud detection and prevention.
Mr. Biegelman is a Certified Fraud Examiner (CFE) and in 2004 was elected to the Association of Certified Fraud Examiners’ Foundation’s Board of Directors. He also serves on the Board of Advisors for the Economic Crime Institute. He is a nationally recognized speaker and instructor on white-collar crime, corruption, security issues, and fraud prevention. He has written numerous articles on fraud-related subjects including corporate crime, fraud prevention, and the Sarbanes-Oxley Act.
Mr. Biegelman holds a Master’s degree in public administration from Golden Gate University and a Bachelor of Science degree from Cornell University.

Joel T. Bartow, CFE, CPP, is the Director of Fraud Prevention for ClientLogic, an international outsourcing company that has 20,000 employees at more than 50 locations in North America, Europe, the Philippines, and India.
Mr. Bartow served as a Special Agent for the FBI for ten years from 1987 to 1997. During that time, he worked on bank fraud and public corruption cases in Alabama and was a member of the original Russian organized crime squad in New York City, conducting complex money laundering investigations and working directly with the Russian Ministry of Internal Affairs.
After leaving the FBI, Mr. Bartow lived and worked in the former Soviet Union as a police liaison and loss recovery specialist for an American company in Kiev and Moscow. On returning to the United States, he became a partner at The Worldwide Investigative Network, LLC, a fraud consulting and investigations company near Philadelphia.
Mr. Bartow holds a Master of Arts degree in social science and a Bachelor of Arts degree from Lincoln University in Missouri. He is a Certified Fraud Examiner (CFE), a Certified Protection Professional (CPP), and a Certified Business Manager (CBM). He has written several articles for Fraud Magazine, a publication of the Association of Certified Fraud Examiners and has also written two crime novels.
Mr. Bartow has 18 years of experience investigating and detecting fraud and corruption in countries all over the world, including Russia, Estonia, Ukraine, Antigua, Switzerland, Greece, Israel, Kenya, Nigeria, and the Philippines, as well as across the United States from Sacramento, California to San Juan, Puerto Rico.

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Table of Contents




Chapter 1: Fraud’s Feeding Frenzy: Overview of Recent Corporate Scandals.

Chapter 2: Fraud Theory and Prevention.

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

Chapter 4: The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the Sarbanes-Oxley Influence on Private and Nonprofit Organizations.

Chapter 5: Internal Controls and Antifraud Programs.

Chapter 6: Financial Statement Fraud.

Chapter 7: Internal Fraud: Protecting a Company.

Chapter 8: Views from Both Sides of the Fence: Interviews with a Fraudster and a Fraud Investigator.

Chapter 9: External Fraud Schemes: The Rest of the Fraud Story.

Chapter 10: Information Security and Fraud.

Chapter 11: Designing a Robust Fraud Prevention Program at Your Company.

Chapter 12: Whistle-Blowers and Hotlines.

Chapter 13: Time to Do Background Checks.

Chapter 14: Training, Training, and More Training.

Chapter 15: Fraud Risk outside the United States.

Chapter 16: The Feds Are Watching: What to Know and Do Now.

Chapter 17: Beyond Compliance: A Fraud Prevention Culture That Works.

Appendix A: Key Sections of the Sarbanes-Oxley Act of 2002.

Appendix B: Fraud Risk Factors Related to Misstatements Arising from Fraudulent Financial Reporting.

Appendix C: Fraud Risk Factors Related to Misstatements Arising from Misappropriation of Assets.


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Executive Roadmap to Fraud Prevention and Internal Controls: Creating a Culture of Compliance 4 out of 5 based on 0 ratings. 1 reviews.
Guest More than 1 year ago
'A thing worth having is a thing worth cheating for,' said W.C. Fields, though the executive fraudsters from Enron, Adelphia and WorldCom who are now languishing in prison might disagree. Two others who disagree are former federal agents Martin Biegelman and Joel Bartow. Now fraud investigators at U.S. companies, the authors have pooled their considerable knowledge in this comprehensive overview of what fraud is, how it occurs and how to prevent it. The book briefly describes everything a busy executive needs to know about antifraud programs. Actually, they provide everything and more, which is the rub. The book is repetitious and disorganized, bogs down in irrelevant legislative history, contains a spotty index and reads like a series of verbose PowerPoint slides. We recommend this book to those who can look beyond ponderous presentation and need a single-volume overview on stopping the many ruses to which any company is vulnerable. Fraudsters take note: Your days are numbered if CEOs and CFOs take this book to heart.