Profiling the fraudster : removing the mask to prevent and detect fraud - Padgett, Simon, 1963- (Wiley, 2014)
Machine generated contents note: Preface Acknowledgments Part One: Occupational Fraud and Corruption Chapter 1: Introduction to Occupational Fraud and Corruption and Recent Trends Deception through Breaching Trust Global Trends in Occupational Fraud The Cost of Occupational Fraud and Corruption Types of Occupational Fraud Early Fraud The Fight against Fraud Profiling as a Solution Chapter 2: Types of Occupational Fraud and Corruption A Myriad of Fraud Schemes Chapter 3: What Is Fraud and More Specifically Occupational Fraud? The Association of Certified Fraud Examiners (ACFE) Definition The American Institute of Certified Public Accountants (AICPA) Definition Statement of Auditing Standard No. 99 (SAS 99) Definition The Institute of Internal Auditors (IIA) Definition Duration of Fraud Schemes Chapter 4: Corruption The Geography of Corruption The Fight against Corruption Corruption and the Public Purse Cultural and Legal Influences on Corruption Chapter 5: Normative Crime Analysis and Investigative Psychology Fraud is Not a Norm Investigative Psychology Chapter 6: The Fraud Triangle Becomes the Fraud Diamond: A Journey through the Theory The Fraud Triangle Fraud Risk The Theory Shaping Early Fraud Profiling Part Two: Profiling the Fraudster Chapter 7: Using Profiling in the Fight against Crime and Occupational Fraud The Mind of Adolf Hitler Development of the Psychology Modeling Modeling in Fraud Detection Chapter 8: Criminal and Fraud Offender Profiling The Criminal Mindset Investigative Psychology Fraud Offender Profiling Profiling Challenges Chapter 9: Behavioral Warning Signs or Red Flags How Red Flags Help Us Discover Fraud Management Red Flags Changes in Employee Behavior Representing Red Flags Fraudsters Living beyond Their Means Exhibit Key Red Flags Red Flags in the Accounting System Behavioral Characteristics as Red Flags to Fraud Chapter 10: Motivation and Opportunity as Key Indicators The Motivation The Opportunity Chapter 11: Profiling Individual Behavior and Characteristics of a Fraudster Perpetrator's Gender Perpetrator's Age Perpetrator's Tenure Perpetrator's Education Level Behavioral Red Flags Based on Perpetrator's Position Behavioral Red Flags Based on Scheme Type Behavioral Red Flags Based on Department Chapter 12: Profiling the Fraudster's Position and Department Perpetrator's Position Perpetrator's Department Chapter 13: Profiling the Fraud Methodology or Modus Operandi Collusion Position of Employment Creates the Opportunity Many Ways to Defraud an Organization Chapter 14: Profiling the Victim Organization and its Geography Fraud Victim Organizations by Geographical Location Corruption Cases by Region Types of Fraud Victim Organizations Size of Fraud Victim Organizations Methods of Fraud in Small Businesses Industry of Fraud Victim Organizations Corruption Cases by Industry Chapter 15: Profiling the Consequences Legal Proceedings and Loss Recovery Losses Recovered An Often Unconsidered Consequence Chapter 16: Using Case Studies for Profiling Fraudsters Why Re-Invent the Wheel? Some High Profile Fraud Cases Chapter 17: The Use of Offender Profiling in Forensic Investigations Collation of Information Fraud Crime Intelligence Intelligence Led Investigating The Value of Offender Profiling Improved Internal Controls Part Three: Building a Fraud Profiling Methodology for Your Organization Chapter 18: Profiling as Part of Your Sound Anti-fraud Program Anti-Fraud Controls at Victim Organizations Anti-Fraud Controls in Small Businesses Anti-Fraud Controls by Region Effectiveness of Controls Control Weaknesses That Contributed to Fraud Types of Offender Profiling Chapter 19: Information Sources and the Role of Data Mining Forensic Profiling and the Use of Data Mining Supervised and Unsupervised Learning Privacy and Ethical Concerns Surrounding Data Mining Contributing to the Profiling Mechanism Chapter 20: Fraud Profiling Your Organization Personal Particulars of the Offender Obtaining Modus Operandi Information Determine the Motive of the Offender Opportunity Red Flags Lifestyle Change Chapter 21: The Process of Developing a Fraud Profile Development of a Fraud Risk Assessment Development of the Fraud Profile Development of a Fraud Detection Net Chapter 22: The Role of the HR Recruitment Process in Profiling Perpetrator's Criminal History Perpetrator's Employment History Controlling Human Risk Effective Human Performance Human Resource Departments Closing the Door on Fraud The CV: Fact or Fiction? Bibliography About the Association of Certified Fraud Examiners (ACFE) and the Report to the Nations on Occupational Fraud and Abuse About the Author Index .