Businesses lose over USD100 billion a year to fraud. Only 20 percent is discovered.Recent audits reveal staggering monetary losses to fraud annually--the majority of which goes undetected and unrecovered. This how-to guide offers comprehensive, intermediate training for evaluating, devising, and installing fraud-specific internal controls, conducting proactive examinations, running an investigation, and successfully bringing acts of fraud to prosecution. Includes actual case studies and fresh insights into the nature of fraud and the mentality necessary to combat it.Howard R. Davia, CPA (Warrenton, VA), has over thirty years of experience in government, industry, and public accounting. He was president and cofounder of Executive Education Series, Inc. John C. Wideman, PhD, has over twenty-eight years of investigative experience in the civil, criminal, and military intelligence fields, and as a private practitioner. Patrick C. Coggins, PhD (Deland, FL), is the Dupont Endowed Chair Professor at Stetson University. He has over twenty-eight years of experience in governmental and public sector financial management, legal issues, organizational diagnosis, and income taxes.
Table of Contents
World of Fraud. Fraud Combatants.
Introduction to Proactive Fraud Auditing.
Proactive Fraud Auditing.
Elementary Fraud Types.
Contract Rigging Fraud.
Ethical Behavior and Standards of Conduct.
Symptomatic Fraud Auditing.
Fraud Auditing Alternatives.