Profiling the fraudster : removing the mask to prevent and detect fraud /

• Κύριος συγγραφέας: Padgett, Simon, 1963-
• Μορφή: Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Hoboken, New Jersey : Wiley, 2014.
• Σειρά: Wiley corporate F&A series
• Θέματα: Corporations > Corrupt practices.; White collar crimes.; Fraud.; Fraud > Prevention.; Fraud investigation.; BUSINESS & ECONOMICS / Accounting / General.; Electronic books.

 "Detect and combat corporate fraud with new profiling techniquesProfiling the Fraudster: Removing the Mask to Prevent and Detect Fraud takes a step-by-step approach beyond the Fraud Triangle to identify characteristics in potential fraudsters, employees and new hires that will sound alarm bells before they get their hands on your organization's assets. The typical organization loses a staggering 5% of its annual revenue to fraud. Traditional fraud investigations focus on the breakdown of internal controls but what happens when the human beings forming a key component of that chain of control are inherently dishonest? This book shows you how to recognize the characteristics and behavioral patterns of potential fraudsters who are entrusted with safeguarding corporate assets. The book includes: An in-depth look at fraud investigation techniques and how these can be enhanced by using the characteristics of fraudulent behavior, A detailed look at profiling potential perpetrators of fraud, A detailed breakdown of how to compile a fraud profile, A discussion of a wide range of organizational fraud, including abuse of power, embezzlement, computer fraud, expense abuse, and more, Tables, illustrations, and diagrams to enhance the narrative If you're a corporate fraud investigator, auditor, forensic accountant, law enforcement professional, or anyone challenged with safeguarding your organizations assets--Profiling the Fraudster shows you how to remove the mask and prevent and detect fraud"--   Provided by publisher. 

 Occupational fraud and corruption -- Introduction to occupational fraud and corruption and recent trends -- Types of occupational fraud and corruption -- What is fraud and more specifically occupational fraud? -- Corruption -- Normative crime analysis and investigative psychology -- The fraud triangle becomes the fraud diamond: a journey through the theory -- Profiling the fraudster -- Using profiling in the fight against crime and occupational fraud -- Criminal and fraud offender profiling -- Behavioral warning signs or red flags -- Motivation and opportunity as key indicators -- Profiling individual behavior and characteristics of a fraudster -- Profiling the fraudster's position and department -- Profiling the victim organization and its geography -- Profiling the consequences -- Using case studies for profiling fraudsters -- The use of offender profiling in forensic investigations -- Building a fraud profiling methodology for your organization -- Profiling as part of your sound antifraud program -- Information sources and the role of data mining -- Fraud profiling your organization -- The process of developing a fraud profile -- The role of HR recruitment process in profiling.