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Fraud Exposed: What You Don't Know Could Cost Your Company Millions

Long accepted as a cost of doing business, occupational fraud has recently proven to be much more dangerous to a company than previously thought. Enron, Global Crossing, and other high-profile cases have shown that the risks can be enormous. Fraud Exposed shows how traditional methods of dealing with occupational fraud are inadequate and how an organization's mindset must change if it is to be more effective in dealing with this problem. In-depth insights and practical advice show readers how to apply criminal and law enforcement response models to workplace fraud prevention and detection; analyze financial controls to prevent occupational fraud; as well as examine and improve current defenses to occupational fraud. Written by an expert in this field, Fraud Exposed provides organizations with a realistic approach to uncovering fraud and eliminating it before any damage is done. Joseph W. Koletar, PhD (Glen Rock, NJ), is a Principal and Service Line Leader in Ernst & Young's Forensic and Security Services Practice in New York. Prior to joining Ernst & Young, he was the director of the Forensic and Corporate Investigative Services practice of Deloitte & Touche LLP. Before joining the private sector, Dr. Koletar spent twenty-five years as a special agent in the FBI.

Fraud Hotlines: Design, Performance, and Assessment

This book provides a complete guide on fraud hotlines. It is designed to educate readers with respect to the history, purpose, operation, use and utility of fraud hotlines. It also equips readers with the knowledge to create, analyze and assess the performance of fraud hotlines.

Fraud Hotlines: Design, Performance, and Assessment

This book provides a complete guide on fraud hotlines. It is designed to educate readers with respect to the history, purpose, operation, use and utility of fraud hotlines. It also equips readers with the knowledge to create, analyze and assess the performance of fraud hotlines.

Fraud in Financial Statements (Routledge Studies in Accounting)

As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law. Evidence shows that accounting anomalies in an organization’s financial statements diminish the quality and serviceability of financial information. However, an anomaly does not necessarily signal fraud. Financial statement fraud is intended to mislead shareholders and other stakeholders. In this book, elements that underpin diversity of accounting anomalies likely found in fraudulent financial accounting statements are revealed. Multiple research methods are used in the analysis of selected international fraud cases, each illustrating examples of financial statement fraud, including: revenue recognition, overstatement and/or misappropriation of assets, understatement of expenses and liabilities, disclosure fraud, bribery and corruption. Additionally, the phoenix phenomenon with regard to fraud in financial accounting is investigated. Drawing on documented observations of commercial and legal cases globally this study highlights the necessity for continued development of financial audit practices and other audit services.

Fraud in Financial Statements (Routledge Studies in Accounting)

As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law. Evidence shows that accounting anomalies in an organization’s financial statements diminish the quality and serviceability of financial information. However, an anomaly does not necessarily signal fraud. Financial statement fraud is intended to mislead shareholders and other stakeholders. In this book, elements that underpin diversity of accounting anomalies likely found in fraudulent financial accounting statements are revealed. Multiple research methods are used in the analysis of selected international fraud cases, each illustrating examples of financial statement fraud, including: revenue recognition, overstatement and/or misappropriation of assets, understatement of expenses and liabilities, disclosure fraud, bribery and corruption. Additionally, the phoenix phenomenon with regard to fraud in financial accounting is investigated. Drawing on documented observations of commercial and legal cases globally this study highlights the necessity for continued development of financial audit practices and other audit services.

Fraud in the Lab: The High Stakes of Scientific Research

From manipulated results and fake data to retouched illustrations and plagiarism, cases of scientific fraud have skyrocketed in the past two decades. In a damning exposé, Nicolas Chevassus-au-Louis details the circumstances enabling the decline in scientific standards and highlights efforts to curtail future misconduct.

Fraud Investigation: Case Studies of Crime Signal Detection

Investigating white-collar crime is like any other investigation concerned with past events. However, a number of characteristics require a contingent approach to these investigations. This book describes the process of conducting private internal investigations by fraud examiners and presents a number of reports from the United States, Sweden and Norway. It evaluates a number of internal investigation reports to reflect on the practice of fraud examinations. Empirical studies provide a basis to reflect theoretically on practice improvements for fraud examiners. Rather than presenting normative recommendations based on ideal or stereotype situations so often found in existing books, this book develops guidelines based on empirical study of current practice. Internal investigations should uncover the truth about misconduct or crime without damaging the reputation of innocent employees. Typical elements of an inquiry include collection and examination of written and recorded evidence, interviews with suspects and witnesses, data in computer systems, and network forensics. Internal inquiries may take many forms, depending upon the nature of the conduct at issue and the scope of the investigation. There should be recognition at the outset of any investigation that certain materials prepared during the course of the investigation may eventually be subject to disclosure to law enforcement authorities or other third parties. The entire investigation should be conducted with an eye towards preparing a final report. As evidenced in this book, private fraud examiners take on complicated roles in private internal investigations and often fail in their struggle to reconstruct the past in objective ways characterized by integrity and accountability.

Fraud Investigation: Case Studies of Crime Signal Detection

Investigating white-collar crime is like any other investigation concerned with past events. However, a number of characteristics require a contingent approach to these investigations. This book describes the process of conducting private internal investigations by fraud examiners and presents a number of reports from the United States, Sweden and Norway. It evaluates a number of internal investigation reports to reflect on the practice of fraud examinations. Empirical studies provide a basis to reflect theoretically on practice improvements for fraud examiners. Rather than presenting normative recommendations based on ideal or stereotype situations so often found in existing books, this book develops guidelines based on empirical study of current practice. Internal investigations should uncover the truth about misconduct or crime without damaging the reputation of innocent employees. Typical elements of an inquiry include collection and examination of written and recorded evidence, interviews with suspects and witnesses, data in computer systems, and network forensics. Internal inquiries may take many forms, depending upon the nature of the conduct at issue and the scope of the investigation. There should be recognition at the outset of any investigation that certain materials prepared during the course of the investigation may eventually be subject to disclosure to law enforcement authorities or other third parties. The entire investigation should be conducted with an eye towards preparing a final report. As evidenced in this book, private fraud examiners take on complicated roles in private internal investigations and often fail in their struggle to reconstruct the past in objective ways characterized by integrity and accountability.

Fraud Investigation and Forensic Accounting in the Real World

This book covers every aspect of forensic accounting, anti-fraud control systems, and fraud investigations. The author uses his own case experience to guide the reader through each phase of a forensic accounting assignment and fraud investigation. The book opens with an explanation of what happened to a company that was ensnared in a huge commodity purchasing scheme. Using his knowledge and experience gained over 40 years, the author illustrates that unexpected fraud occurrences can happen to any company, in any industry. Additionally, the author explains the current white-collar crime threats that organizations face every day, as well as legal issues that are often implicated in forensic accounting and fraud investigation projects. Electronic and non-electronic evidence gathering is also covered in detail with illustrative examples. One chapter is devoted entirely to the often misunderstood, but extremely important, subject of witness interviews. It provides the correct approach to the analysis and correlation of evidence in determining findings and conclusions of an investigation. Another chapter is devoted to proper report writing. The author provides detailed guidance on presenting findings to a variety of audiences, including management, a board, law enforcement, and at trials and hearings. It also covers proper techniques for measuring economic damages and concludes with a useful index. William L. Jennings is a Senior Director at Delta Consulting Group. He is responsible for providing forensic accounting, investigation, and asset recovery services to corporations, government agencies, attorneys, and their clients, as well as business controls consulting services to organizations. With more than 40 years of experience in public accounting and auditing, forensic accounting, business valuation, investigation, asset recovery, and business controls development, Mr. Jennings has worked on hundreds of forensic accounting and investigation assignments and he provides expert testimony.

Fraud Investigation and Forensic Accounting in the Real World

This book covers every aspect of forensic accounting, anti-fraud control systems, and fraud investigations. The author uses his own case experience to guide the reader through each phase of a forensic accounting assignment and fraud investigation. The book opens with an explanation of what happened to a company that was ensnared in a huge commodity purchasing scheme. Using his knowledge and experience gained over 40 years, the author illustrates that unexpected fraud occurrences can happen to any company, in any industry. Additionally, the author explains the current white-collar crime threats that organizations face every day, as well as legal issues that are often implicated in forensic accounting and fraud investigation projects. Electronic and non-electronic evidence gathering is also covered in detail with illustrative examples. One chapter is devoted entirely to the often misunderstood, but extremely important, subject of witness interviews. It provides the correct approach to the analysis and correlation of evidence in determining findings and conclusions of an investigation. Another chapter is devoted to proper report writing. The author provides detailed guidance on presenting findings to a variety of audiences, including management, a board, law enforcement, and at trials and hearings. It also covers proper techniques for measuring economic damages and concludes with a useful index. William L. Jennings is a Senior Director at Delta Consulting Group. He is responsible for providing forensic accounting, investigation, and asset recovery services to corporations, government agencies, attorneys, and their clients, as well as business controls consulting services to organizations. With more than 40 years of experience in public accounting and auditing, forensic accounting, business valuation, investigation, asset recovery, and business controls development, Mr. Jennings has worked on hundreds of forensic accounting and investigation assignments and he provides expert testimony.

Fraud Investigation Reports in Practice: Convenience and Corporate Crime

Investigation reports are written by fraud examiners after completion of internal reviews in client organizations when there was suspicion of financial wrongdoing. Fraud examiners are expected to answer questions regarding what happened, when it happened, how it happened, and why. This book presents a number of case studies of investigation reports by fraud examiners, offering a framework for studying the report as well as insights into convenience of fraud. The case studies, including KPMG and PwC, focus on two important subjects. First, convenience themes are identified for each case. Themes derive from the theory of convenience, where fraud is a result of financial motives, organizational opportunities, and personal willingness for deviant behaviors. Second, review maturity is identified for each case. Review maturity derives from a stages-of-growth model, where the investigation is assigned a level of maturity based on explicit criteria. The book provides useful insights towards approaching fraud examinations to enable better understanding of the rational explanations for corporate fraud. The book is framed from the perspective of private policing, which contextualizes how investigation reports are examined. This book is a valuable resource for scholars and upper-level students researching and studying auditing and investigation work in the corporate and public sectors. Business and management as well as criminal justice scholars and students will learn from the case studies how to frame a white-collar crime incident by application of convenience theory and how to evaluate a completed internal investigation by fraud examiners.

Fraud Investigation Reports in Practice: Convenience and Corporate Crime

Investigation reports are written by fraud examiners after completion of internal reviews in client organizations when there was suspicion of financial wrongdoing. Fraud examiners are expected to answer questions regarding what happened, when it happened, how it happened, and why. This book presents a number of case studies of investigation reports by fraud examiners, offering a framework for studying the report as well as insights into convenience of fraud. The case studies, including KPMG and PwC, focus on two important subjects. First, convenience themes are identified for each case. Themes derive from the theory of convenience, where fraud is a result of financial motives, organizational opportunities, and personal willingness for deviant behaviors. Second, review maturity is identified for each case. Review maturity derives from a stages-of-growth model, where the investigation is assigned a level of maturity based on explicit criteria. The book provides useful insights towards approaching fraud examinations to enable better understanding of the rational explanations for corporate fraud. The book is framed from the perspective of private policing, which contextualizes how investigation reports are examined. This book is a valuable resource for scholars and upper-level students researching and studying auditing and investigation work in the corporate and public sectors. Business and management as well as criminal justice scholars and students will learn from the case studies how to frame a white-collar crime incident by application of convenience theory and how to evaluate a completed internal investigation by fraud examiners.

Fraud-Prävention in Kreditinstituten: Ursachenanalyse, Regulierung und praktische Ausgestaltung

Kernziel der Arbeit ist das Aufzeigen von Schwierigkeiten und Verbesserungspotenzial in der Prävention von Occupational Fraud, was nicht nur in Kreditinstituten zu erheblichen finanziellen Verlusten führen kann und bereits geführt hat. Die Analyse hat gezeigt, dass – auch aufgrund der sehr komplexen Regulierung des Compliance- und Risikomanagements im Finanzsektor – die Umsetzung präventiver Maßnahmen eine große Herausforderung für Kreditinstitute darstellt. Dabei werden nicht nur Anforderungen der staatlichen Regulierung betrachtet, sondern auch branchenspezifische und branchenübergreifende Empfehlungen integriert. Abgerundet wird die theoretische Analyse durch eine empirische Untersuchung der bankwirtschaftlichen Praxis.

Fraud Prevention and Detection: Warning Signs and the Red Flag System

Lessons can be learned from major fraud cases. Whether the victim is a company, public agency, nonprofit, foundation, or charity, there is a high likelihood that many of these frauds could have been prevented or detected sooner if early Red Flag warning signs had been identified and acted upon. Fraud Prevention and Detection: Warning Signs and the

Fraud Smart

A professional guide to developing training for fraud risk and detection This book provides a simple but effective method of developing a fraud risk awareness strategy that focuses on training employees using a six-stage approach to this task that involves understanding the threat, appreciating respective responsibilities, embracing a sound moral compass, recognizing red flags, mastering suitable internal controls, and managing the risk of fraud. Using this step-by-step approach, all senior executives, managers, employees, and associates can develop an important new skill set that will help them understand and deal with the risk of fraud in the workplace.

Fraud Smart

A professional guide to developing training for fraud risk and detection This book provides a simple but effective method of developing a fraud risk awareness strategy that focuses on training employees using a six-stage approach to this task that involves understanding the threat, appreciating respective responsibilities, embracing a sound moral compass, recognizing red flags, mastering suitable internal controls, and managing the risk of fraud. Using this step-by-step approach, all senior executives, managers, employees, and associates can develop an important new skill set that will help them understand and deal with the risk of fraud in the workplace.

Frauen in der öffentlichen Arbeitsmarkt- und Strukturpolitik (Forschungsberichte des Landes Nordrhein-Westfalen #3226)

Frauen in der Rechtsprechung (Forschungsberichte des Landes Nordrhein-Westfalen #3174)

Frauen und AIDS: Somatische und psychosoziale Aspekte

Frauen und Verhandlungserfolg: Eine Einführung In Female Negotiation Strategies (Essentials)

Täglich muss jeder von uns verhandeln. Dabei macht es einen Unterschied, ob Männer oder Frauen dies tun. So neigen Frauen dazu, sich mit schlechteren Ergebnissen zufrieden zu geben als Männer. Nach der Forschung lässt sich das mit dem gesellschaftlichen Rollenbild erklären. Wenn Frauen in Konflikten „tough“ auftreten, fürchten sie, ihrem Rollenbild nicht zu entsprechen und negative Gegenreaktionen – zum Beispiel in Form von Sympathieverlust – hervorzurufen (so genannter Backlash-Effekt). Welchen Ausweg gibt es? Dieser Frage geht die genderspezifische Verhandlungsforschung nach. Die Forschungsergebnisse werden in dem vorliegenden essential so vorgestellt, dass sie von jeder Leserin in einer Verhandlungssituation genutzt werden können.Die Autorin Dr. Julia Sophia Habbe ist spezialisiert auf Konfliktlösung, Prozessführung sowie interne Untersuchungen. Sie ist Partnerin einer internationalen Wirtschaftskanzlei in Frankfurt am Main und Lehrbeauftragte der Johann Wolfgang Goethe-Universität im Bereich genderspezifische Verhandlungsführung.

Free: Why Science Hasn't Disproved Free Will

Does free will exist? The question has fueled heated debates spanning from philosophy to psychology and religion. The answer has major implications, and the stakes are high. To put it in the simple terms that have come to dominate these debates, if we are free to make our own decisions, we are accountable for what we do, and if we aren't free, we're off the hook. There are neuroscientists who claim that our decisions are made unconsciously and are therefore outside of our control and social psychologists who argue that myriad imperceptible factors influence even our minor decisions to the extent that there is no room for free will. According to philosopher Alfred R. Mele, what they point to as hard and fast evidence that free will cannot exist actually leaves much room for doubt. If we look more closely at the major experiments that free will deniers cite, we can see large gaps where the light of possibility shines through. In Free: Why Science Hasn't Disproved Free Will, Mele lays out his opponents' experiments simply and clearly, and proceeds to debunk their supposed findings, one by one, explaining how the experiments don't provide the solid evidence for which they have been touted. There is powerful evidence that conscious decisions play an important role in our lives, and knowledge about situational influences can allow people to respond to those influences rationally rather than with blind obedience. Mele also explores the meaning and ramifications of free will. What, exactly, does it mean to have free will -- is it a state of our soul, or an undefinable openness to alternative decisions? Is it something natural and practical that is closely tied to moral responsibility? Since evidence suggests that denying the existence of free will actually encourages bad behavior, we have a duty to give it a fair chance.

Free: Why Science Hasn't Disproved Free Will

Does free will exist? The question has fueled heated debates spanning from philosophy to psychology and religion. The answer has major implications, and the stakes are high. To put it in the simple terms that have come to dominate these debates, if we are free to make our own decisions, we are accountable for what we do, and if we aren't free, we're off the hook. There are neuroscientists who claim that our decisions are made unconsciously and are therefore outside of our control and social psychologists who argue that myriad imperceptible factors influence even our minor decisions to the extent that there is no room for free will. According to philosopher Alfred R. Mele, what they point to as hard and fast evidence that free will cannot exist actually leaves much room for doubt. If we look more closely at the major experiments that free will deniers cite, we can see large gaps where the light of possibility shines through. In Free: Why Science Hasn't Disproved Free Will, Mele lays out his opponents' experiments simply and clearly, and proceeds to debunk their supposed findings, one by one, explaining how the experiments don't provide the solid evidence for which they have been touted. There is powerful evidence that conscious decisions play an important role in our lives, and knowledge about situational influences can allow people to respond to those influences rationally rather than with blind obedience. Mele also explores the meaning and ramifications of free will. What, exactly, does it mean to have free will -- is it a state of our soul, or an undefinable openness to alternative decisions? Is it something natural and practical that is closely tied to moral responsibility? Since evidence suggests that denying the existence of free will actually encourages bad behavior, we have a duty to give it a fair chance.

Free Agents: How Evolution Gave Us Free Will

An evolutionary case for the existence of free willScientists are learning more and more about how brain activity controls behavior and how neural circuits weigh alternatives and initiate actions. As we probe ever deeper into the mechanics of decision making, many conclude that agency—or free will—is an illusion. In Free Agents, leading neuroscientist Kevin Mitchell presents a wealth of evidence to the contrary, arguing that we are not mere machines responding to physical forces but agents acting with purpose.Traversing billions of years of evolution, Mitchell tells the remarkable story of how living beings capable of choice arose from lifeless matter. He explains how the emergence of nervous systems provided a means to learn about the world, granting sentient animals the capacity to model, predict, and simulate. Mitchell reveals how these faculties reached their peak in humans with our abilities to imagine and to be introspective, to reason in the moment, and to shape our possible futures through the exercise of our individual agency. Mitchell’s argument has important implications—for how we understand decision making, for how our individual agency can be enhanced or infringed, for how we think about collective agency in the face of global crises, and for how we consider the limitations and future of artificial intelligence.An astonishing journey of discovery, Free Agents offers a new framework for understanding how, across a billion years of Earth history, life evolved the power to choose, and why it matters.

Free Agents: How Evolution Gave Us Free Will

An evolutionary case for the existence of free willScientists are learning more and more about how brain activity controls behavior and how neural circuits weigh alternatives and initiate actions. As we probe ever deeper into the mechanics of decision making, many conclude that agency—or free will—is an illusion. In Free Agents, leading neuroscientist Kevin Mitchell presents a wealth of evidence to the contrary, arguing that we are not mere machines responding to physical forces but agents acting with purpose.Traversing billions of years of evolution, Mitchell tells the remarkable story of how living beings capable of choice arose from lifeless matter. He explains how the emergence of nervous systems provided a means to learn about the world, granting sentient animals the capacity to model, predict, and simulate. Mitchell reveals how these faculties reached their peak in humans with our abilities to imagine and to be introspective, to reason in the moment, and to shape our possible futures through the exercise of our individual agency. Mitchell’s argument has important implications—for how we understand decision making, for how our individual agency can be enhanced or infringed, for how we think about collective agency in the face of global crises, and for how we consider the limitations and future of artificial intelligence.An astonishing journey of discovery, Free Agents offers a new framework for understanding how, across a billion years of Earth history, life evolved the power to choose, and why it matters.

Free and Open Source Software: A Comparative Analysis (Ius Comparatum - Global Studies in Comparative Law #12)

This book discusses the main legal questions raised by free and open source software (FOSS) licenses and other alternative license models, such as Creative Commons. The legal questions raised by FOSS and other alternative licenses have been the subject of an intense international debate among legal scholars and practising lawyers in the last years. Courts in different jurisdictions have confirmed that the core features of FOSS licenses are compliant with the respective applicable laws and thus enforceable in the respective jurisdictions. What is still missing so far is an in-depth comparative analysis of the legal issues raised by FOSS, Creative Commons and other alternative license on a worldwide scale. This book presents a general report on FOSS licenses and alternative license models to establish common ground and enable comparison between jurisdictions. The general report is followed by 24 national reports covering the world's most important IT-markets. General and national reports use the same structure to facilitate the comparison. The book shows that despite the differences in their origins, all FOSS projects use detailed licenses for the organisation of their communities. It also shows the differences in the proofing of these licenses by courts in some jurisdictions and the tailor-made provisions established by some legislators to solve the legal issues raised by the license model.