Fraud Risk Management : A practical guide for accountants
By: Turner, Catherine.Material type: TextSeries: eBooks on Demand.Publisher: Burlington : Elsevier Science, 2014Description: 1 online resource (171 p.).ISBN: 9780080561202.Subject(s): Forensic accounting | Fraud -- Prevention | Fraud investigation | FraudGenre/Form: Electronic books.Additional physical formats: Print version:: Fraud Risk Management : A practical guide for accountantsDDC classification: 364.163 LOC classification: TH9705Online resources: Click here to view this ebook.
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|Electronic Book||UT Tyler Online Online||TH9705 (Browse shelf)||http://uttyler.eblib.com/patron/FullRecord.aspx?p=546642||Available||EBL546642|
Front Cover; Fraud Risk Management A Practical guide for accountants; Copyright Page; Table of Contents; Section 1: Fraud - Typologies and Trends; Chapter 1 Legal Definitions of, and the Law Relating to, Fraud; 1.1 What is fraud?; 1.2 The hallmarks of a fraud; 1.3 Estimates of fraud volumes, and trends identified; 1.4 The law relating to fraud; 1.5 Case law; 1.6 Overseas law and UK companies; 1.7 Non-Statutory codes and guidance on fraud risk management; 1.8 Conclusion; Chapter 2 Different Types of Fraud; 2.1 General; 2.2 General introduction to fraud typologies
2.3 Some examples of specific frauds2.4 What types of fraud is your business most vulnerable to?; Chapter 3 Analytical Methods in Fraud Risk Management; 3.1 Planning; 3.2 Gathering information about the business; 3.3 Fraud risk factors; 3.4 Assessing the risks, taking account of internal controls; 3.5 Involving the management team; 3.6 Responding to identified fraud indicators/fraud risks; 3.7 Fraud indicators; 3.8 Statistical/technological tools in fraud risk analysis; 3.9 Cultural issues in fraud risk management; Section 2: Risks, and the Systems to Counter Them; Chapter 4 Internal Frauds
4.1 Vulnerability to internal frauds4.2 Some typical internal frauds; Chapter 5 External Frauds; 5.1 Introduction; 5.2 Supplier frauds; 5.3 Customer frauds; 5.4 Embezzlement; 5.5 Investment fraud; 5.6 Third party-against-customer fraud; 5.7 If disaster strikes; Chapter 6 Information, Network and Internet Security - What the Non-IT Professional Needs to Know; 6.1 Assessing the environment - questions your IT expert may ask; 6.2 Securing the technology in a fraud investigation; 6.3 Capturing the electronic evidence; 6.4 Examining the images taken
6.5 What sorts of information may be recovered? - historic records6.6 What sort of information may be recovered? - ongoing monitoring; Section 3: Post-event Fraud Management - What to Do When Your Concerns Are Aroused That a Fraud Has Taken Place or Is Being Attempted; Chapter 7 The Immediate Steps; 7.1 Receipt of a fraud suspicion report; 7.2 Common first steps; 7.3 Securing the evidence; 7.4 Assembling the investigation team; 7.5 Overseeing external communications; 7.6 Legal issues on an investigation; 7.7 Preserving, tracing and recovering lost assets
Chapter 8 Investigation Techniques and Next Steps8.1 Interviewing witnesses; 8.2 How to carry on the interview; 8.3 Separate representation; 8.4 Considering employment issues; 8.5 Post-investigation de-briefing; 8.6 Securing the assets; 8.7 Prevention of further fraud; 8.8 Directors' duties and solvency; 8.9 Recovery of funds; Chapter 9 Dealing with External Parties: Regulators, Insurers and the Law Enforcement Authorities; 9.1 General; 9.2 Dealing with regulators; 9.3 Dealing with the Police/other Law Enforcement Authorities; 9.4 Dealing with the company's bankers
9.5 Dealing with the company's insurers
This book provides a user-friendly guide to current and emerging issues in fraud both internal to the company, and external. It explains the terminology used and sets out the chief risks which management accountants need to be aware of. It then sets out a practical framework for the management and mitigation of fraud risk. This is followed up by an explanation of what to do in the event of concerns that a fraud has been perpetrated, is underway or is being attempted. The book also guides the reader through the process of dealing with the law enforcement authorities in the event of an investig
Description based upon print version of record.