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· 분류 : 외국도서 > 경제경영 > 회계감사
· ISBN : 9781119994749
· 쪽수 : 208쪽
· 출판일 : 2013-04-01
목차
1 Introduction 1
1.1 Book Outline 4
End Notes 5
2 The Fraud Problem 7
2.1 Introduction 7
2.2 The Fraud Problem 7
2.3 The Extent of Fraud 15
2.4 Trends in Fraud 20
2.5 The Impact of Fraud 25
2.6 Conclusion 29
Further Reading 29
End Notes 29
3 The Fraudster and the Culture of Fraud 33
3.1 Introduction 33
3.2 Understanding the Fraudster 33
3.3 Cultures and Fraud 43
3.4 Conclusion 46
Further Reading 47
End Notes 47
4 The Resilience to Fraud 51
4.1 Introduction 51
4.2 National Resilience 51
4.3 Organisational Resilience 56
4.4 Further Research 63
4.5 ACFE Research 63
4.6 Understanding the Problem: Fusing the Fraudster, the Culture, and the Structures of Resilience 65
4.7 Conclusion 66
Further Reading 67
End Notes 67
5 Measuring Fraud Losses and Tailoring the Strategy 69
5.1 Introduction 69
5.2 The Problem with Risk Management 70
5.3 Measuring Fraud 71
5.4 Wider Benefits of Fraud Measurement 81
5.5 Conclusion 82
Further Reading 83
End Notes 83
6 Creating an Anti-Fraud Culture and Preventing Fraud 85
6.1 Introduction 85
6.2 Situational Measures 85
6.3 Creating an Anti-Fraud Culture 94
6.4 Conclusion 98
Further Reading 99
End Notes 99
7 Detecting Fraud and Investigating Professionally 103
7.1 Introduction 103
7.2 The Costs of Investigation 103
7.3 Who will Investigate? 104
7.4 Proactive Investigations 107
7.5 Reactive Investigations 113
7.6 Conducting Fraud Investigations 115
7.7 Psychology and Investigation 125
7.8 Conclusion 128
Further Reading 129
End Notes 129
8 Sanctioning Fraudsters and Pursuing Redress 131
8.1 Introduction 131
8.2 Understanding Fraudsters and the Place of Deterrence 131
8.3 The Sanctions Tool Box 133
8.4 Publicising Sanctions 141
8.5 Conclusion 143
Further Reading 143
End Notes 143
9 Enhancing Performance through Counter-Fraud Metrics 145
9.1 Introduction 145
9.2 New Ways of Thinking About Security and Fraud 145
9.3 Developing a Counter-Fraud Metrics Programme 150
9.4 Define Overall Objectives/Metrics 150
9.5 Decide Metrics That Meet Those Objectives 151
9.6 Develop Strategies for Generating Metrics 159
9.7 Establish Benchmarks and Targets 160
9.8 Determine How Metrics will be Reported 160
9.9 Create Action Plan 161
9.10 Review/Refine Cycle 161
9.11 Challenges and Critique of Metrics 162
9.12 Conclusion 163
Further Reading 163
End Notes 163
10 The Counter-Fraud Professional 165
10.1 Introduction 165
10.2 Counter-Fraud Professional Infrastructure 165
10.3 The Essence of the Counter-Fraud Professional 171
10.4 Redefining the Counter-Fraud Professional 176
10.5 The Counter-Fraud Department 177
10.6 Conclusion 178
Further Reading 178
End Notes 179
11 Reaping the New Competitive Advantage 181
11.1 Introduction 181
11.2 Bringing the Counter-Fraud Strategy Together 181
11.3 Reaping the Benefits 183
11.4 How Quickly can Losses be Reduced and by How Much? 185
11.5 The World’s 500 Largest Companies 187
11.6 UK FTSE 350 Companies 188
11.7 French CAC 40 Listed Companies 190
11.8 German DAX 100 Listed Companies 191
11.9 Concluding Remarks: Reap the Advantage! 191
Further Reading 192
End Notes 192
Index 195
