Corporate crime / white-collar crime Books

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Book Synopsis''Stand by for fireworks as it hits the shelves'' SUNDAY TIMES''If Orwell were with us today, he''d be writing books like this'' PATRICK RADDEN KEEFE''Breath-taking and jaw-dropping'' PETER FRANKOPAN''A true-life thriller'' ANNE APPLEBAUMFrom the bestselling author of Kleptopia comes a true story about Cuckooland a world where the rich can buy everything including the truth.Everywhere, the powerful are making a renewed claim to the greatest prize of all: to own the truth. The power to choose what you want reality to be and impose that reality on the world.For three years, Tom Burgis followed a lead that took him deeper and deeper into Cuckooland the place where the rich own the truth. The trail snaked from the Kremlin to Kathmandu, Stockholm to the Steppe, from a blood-soaked town square in Uzbekistan to a royal retreat in Scotland. Burgis hunted down oligarchs, developed secret sources and traced vast sums of money flowing between multinational corporations, ex-Soviet dictators and the west's ruling elites. And he found one man who wanted the power to bend reality to his will.This book tells an astonishing story: a tale of secrets and lies that reveals how fragile that truth can be. Whether it's in Kazakh torture chambers or the UK's High Court, the lords of Cuckooland are seizing control of the truth. They decree what stories may be told about war and money and power, what we are permitted to know and more importantly, what we are not.From the bestselling author of Kleptopia, Cuckooland is a deeply reported work of non-fiction that reads like a thriller. It is a story of how globalisation and technological revolution have combined to imperil the foundation of free societies: that the truth belongs to the many, not the few.

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Book Synopsis'Big Vape is a dazzling story that crackles with the energy of a nicotine buzz, mixing tales of ground-breaking innovation with those of corporate greed and government dysfunction' Christopher Leonard, author of the New York Times bestseller, Kochland It began with a smoke break. __________THIS IS A STORY OF AMBITION AND GREEDJames Monsees and Adam Bowen were two ambitious graduate students at Stanford, and in between puffs after class they dreamed of a way to quit smoking. Their solution became the Juul, a sleek, modern device that could vaporize nicotine into a conveniently potent dose.THIS IS A STORY OF BOOM AND BUSTThe business they built around that device, Juul Labs, would go on to become a $38 billion company and draw blame for addicting a whole new generation of underage tobacco users.THIS IS A STORY OF OUR TIME With rigorous reporting and piercing insight into a Silicon Valley startup, Big Vape uses the dramatic rise of Juul to tell a larger story of big business, Big Tobacco, and the high cost of a product that was too good to be true. __________A propulsive, eye-opening work of reporting, chronicling the rise of Juul and the birth of a new addiction'The rise and fall of Juul is an instructive tale and Jamie Ducharme does an excellent job detailing how one bad decision after another led the company astray in this deft rendition of grand start-up dreams gone up in smoke.' Reeves Wiedeman, author of Billion Dollar Loser'Big Vape is more than just brilliantly reported and elegantly written. It is also a richly populated book - filled not just with human characters but with matters of science, finance, invention, ambition, ethics, hubris, and blazing ingenuity.' Jeffrey Kluger, bestselling co-author of Apollo 13

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Book SynopsisTraditionally, corporate control is all about top-down approaches to management of employees. Executives attempt to influence employees toward achieving business goals, and they attempt to prevent and detect wrongdoing, misconduct, and crime among employees. However, top-down approaches to corporate control do not work when executives and other privileged individuals in the business themselves commit and conceal their wrongdoing, misconduct, and crime in organizational settings. Then there is a need for a bottom-up approach in corporate control as outlined in this book. Bottom-up control refers to the manner in which organizational members can use different types of control mechanisms – such as whistleblowing, transparency, resource access, or culture – to monitor, measure, and evaluate executives’ avoidance of deviant behaviors and influence them toward achieving the organization’s goals in efficient and effective ways. The newly emerging perspective of a social license to operate forms part of the bottom-up strategy where criminalization becomes social property independent of the criminal justice system. The social license is predominantly centered on social permission for business activity where the media, social movements, and citizen watchdogs exert pressure, demand change, and bring top management to account. This book presents a novel approach to corporate control of white-collar crime based on the theory of convenience. White-collar crime is financial crime committed by privileged individuals who have legitimate access to resources based on the power and trust inherent through their professional positions. Convenience theory proposes that motive, opportunity, and willingness are the three dimensions that underlie white-collar crime in an organizational context. This book contributes to the study of white-collar criminality through a blend of theoretical discussions and practical materials that illuminate and support the use of convenience theory. The book discusses how bottom-up approaches can overcome the difficulty of detecting white-collar crime and overcome the barriers of preventing executive deviance.

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a huge range and FREE tracked UK delivery on ALL orders.

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a huge range and FREE tracked UK delivery on ALL orders.

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a huge range and FREE tracked UK delivery on ALL orders.

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a huge range and FREE tracked UK delivery on ALL orders.

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Book SynopsisIn Golden Boy, New York Times bestselling author John Glatt tells the true story of Thomas Gilbert Jr., the handsome and charming New York socialite accused of murdering his father, a Manhattan millionaire and hedge fund founder.By all accounts, Thomas Gilbert Jr. led a charmed life. The son of a wealthy financier, he grew up surrounded by a loving family and all the luxury an Upper East Side childhood could provide: education at the elite Buckley School and Deerfield Academy, summers in a sprawling seaside mansion in the Hamptons. With his striking good looks, he moved with ease through glittering social circles and followed in his father's footsteps to Princeton. But Tommy always felt different. The cracks in his façade began to show in warning signs of OCD, increasing paranoia, andmost troublingan inexplicable hatred of his father. As his parents begged him to seek psychiatric help, Tommy pushed back by self-medicating with drugs and escalatin

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Book SynopsisA “fascinating” memoir—and the inspiration for the movie starring Richard Gere—from the man behind the forged autobiography of Howard Hughes (Time).   Novelist Clifford Irving’s no-holds-barred account of his faked autobiography of Howard Hughes—one of the greatest literary hoaxes of the twentieth century—is the ultimate caper story.   The plan was concocted in the early 1970s, when eccentric billionaire Hughes was already living as a recluse in the Bahamas. An American author, Irving pitched the scheme to his friend, fellow writer Richard Suskind: Through forged letters and fake interviews, they would recount Hughes’s life “in his own words.” Meanwhile, Irving’s wife would open a Swiss bank account in the name of “Helga R. Hughes” using a fake passport. Their success hinged on the assumption that Hughes would never resurface to challenge the book, as he had not

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Book SynopsisIt was the most brutal corporate restructuring in Wall Street history. The 2015 bankruptcy brawl for the storied casino giant, Caesars Entertainment, pitted brilliant and ruthless private equity legends against the world's most relentless hedge fund wizards. In the tradition of Barbarians at the Gate and The Big Short comes the riveting, multi-dimensional poker game between private equity firms and distressed debt hedge funds that played out from the Vegas Strip to Manhattan boardrooms to Chicago courthouses and even, for a moment, the halls of the United States Congress. On one side: relentless financial engineers Marc Rowan, David Sambur, and David Bonderman with their teams at Apollo Global Management and TPG Capital. On the other: superstar distressed debt investors Dave Miller and Ryan Mollett with their cohorts at the likes of Elliott Management, Oaktree Capital, and Appaloosa Management. The Caesars bankruptcy put a twist on the old-fashioned casino heist. Through a $27 billion leveraged buyout and a dizzying string of financial engineering transactions, Apollo and TPG—in the midst of the post-Great Recession slump—had seemingly snatched every prime asset of the company from creditors, with the notable exception of Caesars Palace. But Caesars’ hedge fund lenders and bondholders had scooped up the company’s paper for nickels and dimes. And with their own armies of lawyers and bankers, they were ready to do everything necessary to take back what they believed was theirs—if they could just stop their own infighting. These modern financiers now dominate the scene in Corporate America as their fight-to-the-death mentality continues to shock workers, politicians, and broader society—and even each other. In The Caesars Palace Coup, financial journalists Max Frumes and Sujeet Indap illuminate the brutal tactics of distressed debt mavens—vultures, as they are condemned—in the sale and purchase of even the biggest companies in the world with billions of dollars hanging in the balance.Trade ReviewPraise for The Caesars Palace Coup"The strength of [The Caesars Palace Coup] is its vivid, behind-the-scenes footage of the insiders who now dominate the largest corporate bankruptcy cases, vignettes that will enliven many a law or business-school class in the next decade."—Wall Street Journal“The Caesars Palace Coup recounts in exquisite detail the extraordinary lengths that Marc Rowan and David Sambur, his Apollo partner, went to stave off the inevitable bankruptcy filing of Caesars in 2015, and the extraordinary lengths they went to during the two-year bankruptcy process to try to salvage their investment.”—Vanity Fair “An investigative deep-dive into an old-fashioned casino heist, which includes a $31 billion leveraged buyout and a string of financial engineering transactions by Apollo Global Management and TPG Capital—all in the midst of the post–Great Recession slump, pitting private equity firms and distressed-debt hedge funds against each other in an ultimate poker match.” —Fortune “A casino caper and legal thriller rolled into one…. An eccentric Illinois judge, whose final ruling ultimately stunned bankruptcy aficionados, and the rantings from the Masters of the Universe make the book entertaining, maybe essential, reading across Wall Street…. The Caesars Palace Coup helps make clear what such Wall Street clashes are really about: men with big egos swinging their lacrosse sticks.” —Reuters Breakingviews “Lawyers and bankers duke it out in this thorough if dry history of the downfall of the Caesars Entertainment empire…. a welcome respite from stodgier case studies.” —Publishers Weekly “The Caesars Palace Coup is a superb inside account of what modern high finance is actually like—the strategies, the personalities, the relationships, the stress, and the shouting. Fascinating, suspenseful, and comprehensive, it is the Barbarians at the Gate of distressed debt.” —Matt Levine, Money Stuff columnist, Bloomberg Opinion “No story better captures early 21st century Wall Street like the bankruptcy of Caesars Entertainment. The Caesars Palace Coup is a well-researched, engaging modern-day corporate thriller, filled with epic courtroom and boardroom battles and the kinds of colorful characters that only exist on the buy-side. This is the fascinating inside story of a clash of the titans—the who’s who of distressed hedge funds battling each other and private equity giants Apollo and TPG for their piece of the Las Vegas casino conglomerate. . . . [A] must read for anyone who loves the deals and the drama that so often characterize the ins and outs of Wall Street and corporate restructuring.” —Kristin Mugford, Harvard Business School “In The Caesars Palace Coup, two of Wall Street’s most plugged-in journalists take us deep inside corporate raiding, 21st century style. Exploiting distressed debt instead of undervalued stock, buccaneer hedge funds and other vulture investors pay seventy, sixty, sometimes less than fifty cents on the dollar to scoop up controlling stakes in troubled companies. This breathtaking narrative culminates in bitter financial and courtroom warfare as Apollo Global Management, its allies, and its high-powered lawyers and lobbyists maneuver relentlessly against equally savvy investors to freeze them out of the resulting rise in profits and force them to accept a ‘cramdown’ settlement of their stakes in the company.” —Paul Steiger, former Wall Street Journal managing editor and founding editor of ProPublica “The distressed debt markets are the most rough-and-tumble corner of Wall Street, and Indap and Frumes have written the best book yet on the machinations, power moves, and personalities of the investors who make fortunes rolling the distressed debt dice.” —Jared A. Ellias, Bion M. Gregory Chair in Business Law, the University of California, Hastings "There is so much to like in this book. Its primary strength is its Law & Order backstory, peeling back the onion of every major player...Four years of painstaking personal interviews have paid off handsomely in this fascinating account of the inner workings of big money and big law reorganization practice." —Jason Kilborn, Credit Slips

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Book SynopsisThe gritty gangland thriller from Gillian Godden!Is the Diamond reign over?Head of the Diamond family, Patsy is determined to make a success of husband Nick’s gangland empire – whatever the cost. Nick was ruthless and cold-blooded, but he built a legacy that Patsy wants to protect.So when a mysterious woman from Nick’s past turns up claiming to be Patsy’s new business partner, she senses trouble. Karen Duret demands Patsy’s help, but it comes with a catch. If Patsy refuses, Karen threatens to expose the Diamond family’s darkest secrets…Patsy needs the help of her trusted allies more than ever, but when a rival gang start a turf war, the stakes suddenly become deadly.Torn between loyalties, Patsy knows that blood will be spilled. And as battle commences, the question on everyone's lips is - who will be crowned the queen of diamonds?What people are saying about Gillian Godden!*'An edge of your seat read that will leave you breathless!' Bestselling author, Kerry Kaya.'Characters were so real I'm still looking over my shoulder! Bestselling author Owen Mullen.*

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Book SynopsisAMERICAN CARTEL is an unflinching and deeply documented dive into the culpability of the drug companies behind the staggering death toll of the opioid epidemic. It follows a small band of DEA agents led by Joseph Rannazzisi, a tough-talking New Yorker who had spent a storied thirty years bringing down bad guys; along with a band of lawyers, including West Virginia native Paul Farrell Jr., who fought to hold the drug industry to account in the face of the worst man-made drug epidemic in American history. It is the story of underdogs prevailing over corporate greed and political cowardice, persevering in the face of predicted failure, and how they found some semblance of justice for the families of the dead during the most complex civil litigation ever seen.The investigators and lawyers discovered hundreds of thousands of confidential corporate emails and memos during courtroom combat with legions of white-shoe law firms defending the opioid industry. One breathtaking disclosure after another-from emails that mocked addicts to invoices chronicling the rise of pill mills-showed the indifference of big business to the epidemic's toll. The narrative approach echoes such work as A Civil Action and The Insider, moving dramatically between corporate boardrooms, courthouses, lobbying firms, DEA field offices, and Capitol Hill while capturing the human toll of the epidemic on America's streets.AMERICAN CARTEL is the story of those who were on the front lines of the fight to stop the human carnage. Along the way, they suffer a string of defeats, some of their careers destroyed by the very same government officials who swore to uphold the law before they begin to prevail over some of the most powerful corporate and political influences in the nation.

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Book SynopsisCan cats really be accessories to a planned prison break? Yes. In 2013, a cat was found walking into the grounds of a Brazilian prison with saws and drill bits strapped to its belly. Can cats terrorise humans? Yes. In 2012, a couple in Seattle had to call the Police after their violent pet cat cornered them in their bedroom. And when is a cat also a mule? When it’s a drug mule. These, and many more, are true stories included in the Purrlitzer Prize-winning Cats Gone Bad. Each spread features a photograph or photomontage of an erring feline, such as squeezed into a fridge tucking into its contents, chewing its way through your wardrobe or in its element dressed as a cat burglar. Along with amusing text to accompany the image, there is also a paragraph on real-life cats caught in the act – the kind of cats who run away when they see a rat, are scared of mice, and steal so many of your neighbours’ possessions that you have to have a reverse garage sale to give them all back again. Featuring a colour photo or photomontage of each feline felon, Cats Gone Bad is a fun book of 45 funny images and quirky real-life cases.Trade ReviewThere are currently no reviews for this title/productTable of ContentsCool for Cats Feline Clean? Cat Got Your Tongue? “I Tawt I Taw a Puddy Tat” Peeping Tom Je Ne Regrette Chien Who’s Gonna Blink First? Cat Burglar Cat That Got the Cream Fat Cats Cat in the Cockpit Feline Southpaw Hissing Fit Puss in Boots Champion Dribbler Strong Arm of the Paw Sour Puss I Drive a Catillac I Can’t Stand Poochini In The Pet-itentiary Catankerous Wetter Than a Catfish Domesticated Disturbance Paw Us Another One Cat with Added Byte Cat and Mouse Survival Kit Cat That Got the Green Cats Watch The Mousetrap Cats Will Fly Cat Denies Fatsuit I Spy, with My Cat’s Eye ... Meow-ow-ow Is Your Engine Purring? Cat Barks Up Wrong Tree Precious Puss Paws For Thought Caterwalling Puss is Put on Parole Cat Power Raising Canine Not To Be Sniffed At One Puss, Two Bags of Cats Thieving Tom Subway Surfers

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Book Synopsis'I'm interested in one thing and one thing only, and that's catching bent coppers.'Line of Duty: The Real Story is an astonishing exposé from inside the secret world of police corruption, starring a cast of twisted cops more chilling than all four H's put together. These characters operate well outside the letter of the law, inhabiting a murky, amoral world, leaving chaos in their wake.Who are the real-life Kates and Steves, tasked with hunting these corrupt cops? How has corruption invaded today's UK police forces? Who are the masterminds behind it all? In Line of Duty: The Real Story, bestselling author Wensley Clarkson goes behind the headlines and the hit show to look back at the history of corruption, and the AC-12 units which sniff out and expose the crooked coppers among the good.Referencing real-life historic and notable cases and people, from a range of sources and first-person interviews, this book tells the shocking truth behind the fiction, and its hard-hitting impact on real-life modern policing.Get ready to go undercover, infiltrate the criminal underworld - and uncover the secretive lives of these corrupt guardians of the law.

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Book SynopsisLearn how advances in technology can help curb bank fraud Fraud prevention specialists are grappling with ever-mounting quantities of data, but in today''s volatile commercial environment, paying attention to that data is more important than ever. Bank Fraud provides a frank discussion of the attitudes, strategies, andmost importantlythe technology that specialists will need to combat fraud. Fraudulent activity may have increased over the years, but so has the field of data science and the results that can be achieved by applying the right principles, a necessary tool today for financial institutions to protect themselves and their clientele. This resource helps professionals in the financial services industry make the most of data intelligence and uncovers the applicable methods to strengthening defenses against fraudulent behavior. This in-depth treatment of the topic begins with a brief history of fraud detection in banking and definitions of key terms, thenTrade Reviewyou come away from the book feeling enriched, and enthused (Professional Security, July 2014)Table of ContentsPreface xi Acknowledgments xiii About the Author xvii Chapter 1 Bank Fraud: Then and Now 1 The Evolution of Fraud 2 The Evolution of Fraud Analysis 8 Summary 14 Chapter 2 Quantifying Fraud: Whose Loss Is It Anyway? 15 Fraud in the Credit Card Industry 22 The Advent of Behavioral Models 30 Fraud Management: An Evolving Challenge 31 Fraud Detection across Domains 33 Using Fraud Detection Effectively 35 Summary 37 Chapter 3 In God We Trust. The Rest Bring Data! 39 Data Analysis and Causal Relationships 40 Behavioral Modeling in Financial Institutions 42 Setting Up a Data Environment 47 Understanding Text Data 58 Summary 60 Chapter 4 Tackling Fraud: The Ten Commandments 63 1. Data: Garbage In; Garbage Out 67 2. No Documentation? No Change! 71 3. Key Employees Are Not a Substitute for Good Documentation 75 4. Rules: More Doesn’t Mean Better 77 5. Score: Never Rest on Your Laurels 79 6. Score + Rules = Winning Strategy 83 7. Fraud: It Is Everyone’s Problem 85 8. Continual Assessment Is the Key 86 9. Fraud Control Systems: If They Rest, They Rust 87 10. Continual Improvement: The Cycle Never Ends 88 Summary 88 Chapter 5 It Is Not Real Progress Until It Is Operational 89 The Importance of Presenting a Solid Picture 90 Building an Effective Model 92 Summary 105 Chapter 6 The Chain Is Only as Strong as Its Weakest Link 109 Distinct Stages of a Data-Driven Fraud Management System 110 The Essentials of Building a Good Fraud Model 112 A Good Fraud Management System Begins with the Right Attitude 117 Summary 119 Chapter 7 Fraud Analytics: We Are Just Scratching the Surface 121 A Note about the Data 125 Data 126 Regression 1 128 Logistic Regression 1 132 “Models Should Be as Simple as Possible, But Not Simpler” 149 Summary 151 Chapter 8 The Proof of the Pudding May Not Be in the Eating 153 Understanding Production Fraud Model Performance 154 The Science of Quality Control 155 False Positive Ratios 156 Measurement of Fraud Detection against Account False Positive Ratio 156 Unsupervised and Semisupervised Modeling Methodologies 158 Summary 159 Chapter 9 The End: It Is Really the Beginning! 161 Notes 165 Index 167

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Book SynopsisA timely guide to uncovering financial fraud 2008 and 2009 will be remembered for bear markets, a global credit crunch, and some of the largest investment scams ever. But these scams are nothing new, they''ve been repeated throughout history, and there will certainly be more to come. But the good news is fraudsters often follow the same basic playbook. Learn the playbook, and know how to ask the right questions, and financial fraud can be easy to detect and simple to avoid. In How to Smell a Rat, trusted financial expert Ken Fisher provides you with an inside''s view on how to spot financial disasters before you become a part of them. Filled with in-depth insights and practical advice, this reliable resource takes an engaging look at recent and historic examples of fraudsters, how they operated, and how they can be easily avoided. Fisher also shows you the quick, identifiable features of financial frauds and arms you with the questions to ask when assessTrade ReviewWith five straightforward rules that would have saved any investor from Bernie Madoff, investment firm CEO and Forbes columnist Fisher (100 Minds That Made the Market) gives readers a secure plan for fraud-proof investing, worthwhile for novices and sophisticated financiers alike. Using the example of everyman “Jim,” a precarious investor navigating shark-filled waters, Fisher presents a clear, fast-paced, tightly organized guide to principles like “Too good to be true usually is,” and “Due diligence is your job, no one else's.” Fully-referenced data, insider details, laser-focused statistical digressions, and the finer points of practical investing keep pages turning. Readers will value the practical, easy-to-follow models of solid, transparent investment strategies and examples from Fisher's experiences as CEO of his own investment firm. Fisher also includes suggestions for further reading and appendices that reproduce previously-published comparisons of different asset allocations, information for small business owners and short biographies of market-movers. Much more than what to avoid, Fisher’s concise guide should be highly illuminating and confidence-building for anyone with a bank account. (Aug.) Starred review (Publishers Weekly, September 2009) Using well-known examples from recent headlines like Bernard Madoff and R. Allen Stanford along with a bevy of historical scam artists, Fisher details the red flags that should alert investors. They are: advisers who have access to your money; promises of returns that are too good to be true; mumbo-jumbo that takes the place of explaining investing strategy; fake benefits like exclusivity, and relying on someone else for due diligence. (Associated Press)Table of ContentsAcknowledgments vii Introduction 1 Chapter 1: Good Fences Make Good Neighbors 11 Chapter 2: Too Good to Be True Usually Is 39 Chapter 3: Don’t Be Blinded by Flashy Tactics 63 Chapter 4: Exclusivity, Marble, and Other Things That Don’t Matter 87 Chapter 5: Due Diligence Is Your Job, No One Else’s 111 Chapter 6: A Financial Fraud–Free Future 137 Appendix A: Asset Allocation—Risk & Reward 153 Appendix B: Same but Different—Accounting Fraud 157 Appendix C: Minds That Made the Market 161 Notes 195 Index 203 About the Authors 209

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Book SynopsisA timely guide to uncovering financial fraud 2008 and 2009 will be remembered for bear markets, a global credit crunch, and some of the largest investment scams ever. But these scams are nothing new, they've been repeated throughout history, and there will certainly be more to come.Table of ContentsAcknowledgments. Introduction. Chapter 1: Good Fences Make Good Neighbors. Chapter 2: Too Good to Be True Usually Is. Chapter 3: Don’t Be Blinded by Flashy Tactics. Chapter 4: Exclusivity, Marble, and Other Things That Don't Matter. Chapter 5: Due Diligence Is Your Job, No One Else's. Chapter 6: A Financial Fraud–Free Future. Appendix A: Asset Allocation—Risk & Reward. Appendix B: Same But Different—Accounting Fraud. Appendix C: Minds That Made the Market. Notes. Index. About the Authors.

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Book SynopsisInvestigative computer forensics is playing an increasingly important role in the resolution of challenges, disputes, and conflicts of every kind and in every corner of the world. Yet, for many, there is still great apprehension when contemplating leveraging these emerging technologies, preventing them from making the most of investigative computer forensics and its extraordinary potential to dissect everything from common crime to sophisticated corporate fraud. Empowering you to make tough and informed decisions during an internal investigation, electronic discovery exercise, or while engaging the capabilities of a computer forensic professional, Investigative Computer Forensics explains the investigative computer forensic process in layman's terms that users of these services can easily digest. Computer forensic/e-discovery expert and cybercrime investigator Erik Laykin provides readers with a cross section of information gleaned from his broad experience, covering Table of ContentsForeword ix Preface xi Acknowledgments xv Author’s Note xvii Introduction Investigative Computer Forensics 1 Changes in Technology 1 Changes in the Role of the Investigator 2 What is Computer Forensics? 4 Chapter 1 The Glue 7 The Relevancy of Truth 8 Foundations of Digital Evidence 9 Investigative Objectives 11 The Investigative Process 11 Trust 13 Privacy 14 Chapter 2 A Primer on Computers and Networks 17 The Mechanics of Electronically Stored Information 19 Optical Drives 25 The Server 27 The Router 30 Application Data 32 Metadata 35 Databases 37 E-mail Mechanics 41 The IP Address 43 Computer Time Artifacts 45 Social Media 45 Tablets 48 Cellular Telephones and Smartphones 50 Audio and Video 52 The Global Nervous System: Worldwide Data 54 Fundamentals of Network Traffic 58 The Firewall 59 Data- and Traffic-Gathering Applications 61 Dynamic Data Capture 63 The Cloud 65 International Data Security and Privacy Issues 67 Chapter 3 Computer Forensic Fundamentals 69 The Establishment of the Computer Forensic Laboratory 69 Evidence and Access Controls 73 The Forensic Workstation 79 Current Tools and Services 86 Building a Team and a Process 94 Computer Forensic Certifications 98 The Human Quotient 98 The Devil is in the Details 124 Chapter 4 Investigative Fundamentals 127 The Investigative Mind-Set 127 Case Management 128 Fraud and Investigative Analysis 129 Information Sources and Records 130 Investigative Techniques 130 Surveillance and Interviewing 132 Trade Secret Theft and IP Investigations 133 Human Resources and Interpersonal Investigations 134 Reporting and Testifying 136 Chapter 5 The Underpinnings of Investigative Computer Forensics 139 Seizure and Examination of Digital Evidence 140 Data Classification and Records Management 140 Deleted Data 143 Backups and Systems Preservation 145 Computer Crime Analysis and Reconstruction 147 The Who, What, Where, How of Data 149 Contracts Agreements, Third Parties, and Other Headaches 154 Ethics and Management 155 Chapter 6 Tactical Objectives and Challenges in Investigative Computer Forensics 157 Preparing for the Attack 158 Early Case Assessment 159 Investigative Pacing, Timing, and Setting Expectations 160 Working with Multinational Teams 161 Collections of Electronic Data in the Cloud and in Social Media 162 Investigating Internet Service Provider Records 164 Bridging the Actual World with the Cyberworld 165 Packaging the Findings 165 Chapter 7 The Cyber-Firefighters 167 Incident Response Fundamentals 167 Data Breaches 170 Theft and Fraud 172 Systems Failures 172 Internal Investigations 173 The Real-Time Predicament 175 Building a Global Resource Network 175 Honeypots and Other Attractive Intel-Gathering Targets 176 Databases and Structured Data 178 Organized Crime in the Cyber-Underworld 178 The Cyber-Underworld in Various Regions 179 State-Sponsored Cybercrime 181 Identity Theft 182 Intellectual Property and Trade Secret Theft 183 Botnets, Malware, Trojans, and Phishing 184 Data Breach Vulnerabilities 185 Hackers and Their Environment 186 Chapter 8 E-Discovery Responsibilities 189 Data Identification 189 Electronic Discovery Reference Model 190 E-Discovery Stages 192 Common E-Discovery and Foreign Data Challenges 196 Tools, Services, and Technologies 199 Emerging E-Discovery Realities 202 European and Asian Observations 205 Digital Evidence in the Courtroom 207 Chapter 9 The Future 209 Privacy and the Data Ecosystem 209 Access Controls and the Evolution of Trust 211 Global Communications Systems in the Cloud 211 Nanotechnology and Cognitive Computing 212 Digital Demographics and the Emerging Global Citizen 212 Extra-National Investigative Networks and the Information Union 214 Zero Day Forensics 214 Concluding Thoughts 215 About the Author 217 Index 219

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Book SynopsisTrade Review"One of The Economist's Best Books to Read to Understand Financial Crime""[An] entertaining exploration. . . . [Weitzman] takes up a dry topic and breathes life into it."---Alan Livsey, Financial Times"I can’t recommend this book enough."---Emma Vigeland, The Majority Report podcast

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Book SynopsisTrade Review"One of The Economist's Best Books to Read to Understand Financial Crime""[An] entertaining exploration. . . . [Weitzman] takes up a dry topic and breathes life into it."---Alan Livsey, Financial Times"I can’t recommend this book enough."---Emma Vigeland, The Majority Report podcast

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Book SynopsisAlthough the practice of disguising the illicit origins of money dates back thousands of years, the concept of money laundering as a multidisciplinary topic with social, economic, political and regulatory implications has only gained prominence since the 1980s.Table of ContentsContents: Preface Brigitte Unger and Daan van der Linde PART I: INTRODUCTION 1. Introduction Brigitte Unger PART II: THE HISTORY OF MONEY LAUNDERING 2. Money Laundering Regulation: From Al Capone to Al Qaeda Brigitte Unger PART III: THE PROBLEM 3. The Effects of Money Laundering Joras Ferwerda 4. Money Laundering and its Effects on Crime: A Macroeconomic Approach Donato Masciandaro 5. Money Laundering, Drugs and Prostitution as Victimless Crimes Loek Groot 6. The Costs of Fraud Michael Levi 7. Terrorism: Causes, Effects and the Role of Money Laundering Tim Krieger and Daniel Meierrieks PART IV: WHO IS THREATENED BY LAUNDERING ACTIVITIES? 8. Measuring Money Laundering Threat Jakub Brettl 9. Conducting National Money Laundering or Financing of Terrorism Risk Assessment Stephen Dawe 10. Why Do Some States Tolerate Money Laundering? On the Competition for Illegal Money Killian J. McCarthy 11. Money Laundering and Small States: The Practical Experience of Liechtenstein Prince Michael von und zu Liechtenstein 12. The Role of Small States for Financial Market Integrity: Austria Ewald Nowotny PART V: THE SCALE OF THE PROBLEM 13. Measuring Global Money Laundering: The ‘Walker Gravity Model’ John Walker and Brigitte Unger 14. A Preliminary Attempt to Estimate the Financial Flows of Transnational Crime Using the MIMIC Method Andreas Buehn and Friedrich Schneider 15. The Scale of the Global Financial Structure Facilitating Money Laundering Raymond W. Baker 16. Efforts of the UN to Find Out About Major Routes of Drugs and Drug Money Thomas Pietschmann 17. Using Dynamic Macroeconomics for Estimating Money Laundering: A Simulation for the EU, Italy and the United States Michele Bagella, Francesco Busato and Amedeo Argentiero 18. Are Estimates of the Volume of Money Laundering Either Feasible or Useful? Peter Reuter 19. Crime-Money and Financial Conduct Petrus C. van Duyne PART VI: WAYS TO LAUNDER 20. International Trade Mispricing: Trade-based Money Laundering and Tax Evasion John S. Zdanowicz 21. Detecting Money Laundering in the Real Estate Sector Joras Ferwerda and Brigitte Unger 22. Cash Economy, Measuring the Tax Gap from the Tax Administrative Perspective Victor van Kommer 23. Is the Netherlands a Tax (H)eaven? Lotte Tromp, Iris van Rossum, Andreas Buehn and Victor van Kommer 24. Dirty Complexity: Money Laundering through Derivatives John Biggins 25. E-gaming, Money Laundering and the Problem of Risk Assessment Michael Levi PART VII: LEGISLATION OF MONEY LAUNDERING 26. The Risk-based Approach to Anti-Money Laundering and Counter-Terrorist Financing in International and EU Standards: What it is, What it Entails Paolo Costanzo 27. Prevention of Money Laundering and Terrorist Financing from a Good Governance Perspective Melissa van den Broek and Henk Addink 28. Economic Crimes and Money Laundering: A New Paradigm for the Criminal Justice System? John Vervaele PART VIII: IMPLEMENTATION AND EFFECTIVENESS OF AML 29. How to Dodge Drowning in Data? Rule- and Risk-based Anti-Money Laundering Policies Compared Brigitte Unger and Frans van Waarden 30. Reporting Duty for Lawyers versus Legal Privilege – Unresolved Tension Maaike Stouten and André Tilleman 31. Money Laundering – ‘You Don’t See It, Until You Understand It’: Rethinking the Stages of the Money Laundering Process to Make Enforcement More Effective Jan van Koningsveld 32. Access by Law Enforcement Agencies to Financial Data Burkhard Mühl 33. The Role of Information for Successful AML Policy Ioana Deleanu 34. Evaluating Anti-Money Laundering Policies: Where Are We? Barbara Vettori Index

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Book SynopsisHow-to, authoritative guidance for creating a best-in-class fraud prevention and compliance program in any organization Now in a Second Edition, this practical book helps corporate executives and managers understand the full ramifications of good corporate governance and compliance. It covers best practices for establishing a unit to protect the financial integrity of a business; theories and models on how and why fraud occurs in an organization; importance of strong internal controls; major compliance and corporate governance initiatives and milestones since 1985; and more. Complete coverage includes implementation guidance for a robust fraud prevention and compliance program, including sample policies, best practice examples, and a 14-point management antifraud program. Covers fraud risk assessment and prevention guidance Looks at global risk issues, including the Foreign Corrupt Practices Act (FCPA) and UK Bribery Act Examines amendmenTable of ContentsForeword to the Second Edition xiii Foreword to the First Edition xvii Preface xxi Acknowledgments xxvii Chapter 1 Fraud’s Feeding Frenzy 1 Chapter 2 Fraud Theory and Prevention 23 Chapter 3 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-Oxley 47 Chapter 4 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the 2010 Amendments to the Federal Sentencing Guidelines for Organizations 81 Chapter 5 Internal Controls and Antifraud Programs 105 Chapter 6 Financial Statement Fraud 133 Chapter 7 Internal Fraud: Protecting a Company 157 Chapter 8 Former Fraudster and New Man 171 Chapter 9 External Schemes and Scams: The Rest of the Fraud Story 185 Chapter 10 Not Too Big to Fail 205 Chapter 11 Designing a Robust Fraud Prevention Program 231 Chapter 12 Whistleblowers and Hotlines 255 Chapter 13 Time to Do Background Checks 287 Chapter 14 Training, Training, and More Training 307 Chapter 15 Global Fraud and Corruption Risk 329 Chapter 16 The Feds Are Watching: What to Know and Do Now 349 Chapter 17 A Fraud Prevention Culture That Works 371 Appendix ACFE Fraud Prevention Checklist 391 About the Authors 395 Index 399

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Book SynopsisA savvy examination of where people and value meet, creating the opportunity for fraud An essential reference for all business professionals, Detecting Fraud in Organizations: Techniques, Tools, and Resources explains the process of how people commit fraud, as well as how to prevent and stop fraud from occurring in your organization. Organized by business processes which succinctly describe how fraud manifests itself on a daily basis, the authors explain ways in which everyone can help guard against fraud by familiarizing themselves with its building blocks and methods used to perpetrate and conceal it. Filled with situational examples the book is accompanied by a website featuring fraud simulations, business process maps, and other useful tools for combating fraud. Focuses on the people who perpetrate fraud and those who are tasked with preventing and detecting it Uniquely organized by business processes for more relevance and easier understandiTable of ContentsPreface ix Acknowledgments xi Introduction 1 The 800-Pound Friendly Gorilla 1 Numbers Don’t Lie, People Do 3 An Overview of Fraud 4 The One-Minute Fraud Mysteries 8 A Few Tips for Detecting Fraud As You Begin 13 Setup 16 Chapter 1: Understanding Fraud: What is Fraud, and Why Does It Continue to Happen? 19 People are Greedy—How Greedy are You? 20 One-Minute Fraud Mystery: Trust Us Inc. 21 Distinguishing among Deterrence, Prevention, and Detection 22 The Increased Risk of Fraud Loss 35 Divergent and Convergent Thinking 36 Critical Thinking Requires Critical Questions 40 The Personality Traits of a Fraudster 45 The Moral Compass 48 The Elements of Fraud: MIRD 48 Education about Fraud 52 Confusion about Responsibility 55 Complexity 56 Summary 60 One-Minute Fraud Mystery Analysis 62 Chapter 2: Fraud Detection Approaches 69 Why Doesn’t Enhanced Legislative, Regulatory, and Professional Oversight Help to Prevent Fraud? 70 One-Minute Fraud Mystery: Big Fish Investment Inc. 72 Principles and Rules Alone Cannot Eliminate All Fraud 74 A Real-World Perspective 76 Getting a Handle on Transactions 79 The 10 Forensically Accepted Generally Accepted Accounting Principle Assumptions 81 Summary 107 One-Minute Fraud Mystery Analysis 109 Chapter 3: Deciding to Commit Fraud: What is the “Something” That Coerces People to Cross the Line? 119 One-Minute Fraud Mystery: The House of Worship 122 Do You Really Know What the People in Your Organization are Thinking? 122 The Four Generations and Motivation 128 Pinpointing the Fraudster 133 The Three Most Prevalent Types of Fraud 133 An Accounting Creed 135 The Consequences of Fraud 137 Summary 149 One-Minute Fraud Mystery Analysis 150 Chapter 4: How to Act Like a Fraudster: To Catch a Fraudster, You Need to Think Like One 155 One-Minute Fraud Mystery: Catch Me If You Can Inc. 157 The Six Ps of Successful Fraudsters 158 The Characteristics of a Fraudster 161 Fraudsters and Their Organizations 170 Summary 177 One-Minute Fraud Mystery Analysis 178 Chapter 5: The Dynamics of Business: Everything is Related—from People to Processes to Outside Influences 185 One-Minute Fraud Mystery: Accrual Inc. 189 Control-Point Links and Accountability 190 The Layers of Trust 191 Responsibility Chains 193 A Failure in Management 194 More Than the Bottom Line 196 Outside Influences 199 Organizational Failures 203 Understanding Cash Flow 206 Summary 211 One-Minute Fraud Mystery Analysis 212 Chapter 6: Understanding the Accounting Process 219 One-Minute Fraud Mystery: Sneakers are Us Inc. 223 Understanding the Sale of Goods 224 Deceptive Data 235 Computerized Fraud Techniques 237 Operating Expenses 240 Balanced Principles 246 Balance-Sheet Components 252 Statement of Cash Flow 252 Ratio Analysis 257 Building a Case: Document Organization, Data Analysis, and Lifestyle Analysis 261 Summary 264 One-Minute Fraud Mystery Analysis 265 Chapter 7: It All Comes Down to Cash 271 One-Minute Fraud Mystery: Yankee Property Management 275 Handling Cash 276 Cash Disbursement Controls 279 Cash and Fraud 282 Classifications of Cash and Cash-Equivalent Fraud Schemes and Scenarios 285 Fraud Control Points in the Organizational Process 302 Summary 303 One-Minute Fraud Mystery Analysis 304 Chapter 8: Final Thoughts: Handy Tips and Quick Checklists for Reference 309 POP: Finding the Next Potential-Fraud Kernel in Your Organization 310 Quick References on the Fundamentals of Fraud 311 GAAP versus FAGAAPA: A Summary 315 Five Categories of Fraud 319 Why Auditors and Accountants Fail to Detect Fraud 326 Red Flags for Potential Fraud 327 Using the Accruals-to-Assets Ratio 327 A Simple Fraud Risk Plan 330 Conclusion 333 Afterword 337 Bibliography 339 About the Author 343 About the Website 345 Index 347

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Book SynopsisGet federal investigative insight and guidance on conducting thorough investigations and case-building The ability to conduct thorough and effective investigations is a skill that has become increasingly in-demand across many industries. At the same time, investigative resources are dwindling as markets recede. Regulation and financial hurdles impede traditional investigation processes. Even seasoned professionals are finding themselves overtasked or lacking the experience to pursue the types of cases that are accumulating. In Investigator and Fraud Fighter Guidebook: Operation War Stories, author Charles E. Piper, CFE provides insight and guidance on how to conduct thorough and complete investigations while juggling a caseload. Piper served over 30 years in law enforcement-including 20 as an award-winning Federal Special Agent-Criminal Investigator. His wide array of experience allows him to lend a high-level perspective to the art and science of professional Table of ContentsPreface xiii Acknowledgments xix 1. The Successful Investigator 1 The Basics 3 Investigators 3 If You Have the PIG, You Have It Made 4 Investigation 9 Success 10 2. Case Initiation 15 Jurisdiction, Venue, and Purview 17 Believable, Reliable, or Credible Source of Information 24 Dollar Loss 25 Seriousness/Harm 26 Caseload 27 Resources 28 Funding/Finances 30 Investigators’ Desire 32 Investigative Priorities 32 Projected Remedy 35 Prosecutor’s Prerogative 36 Media or Public Interest 38 Political Interests 44 3. Conducting Thorough Investigations 49 Questions to Answer 53 Seven Questions: Five Ws and Two Hs 54 Before, During, and After 54 4. Expanding Investigative Efforts 69 Comparisons 71 NCIC 73 INTERPOL 74 Resources 74 Seven Questions: Five Ws and Two Hs Plus “Else” 76 Currently, Previously, or in the Future 77 Thinking Like Others 79 Three Investigative Exploration Approaches 82 Follow the Same Blueprint 84 5. Fraud, Waste, Abuse, and Systemic Weaknesses 87 Fraud 88 Waste 88 Abuse 89 Systemic Weaknesses 89 Ten Simultanous Investigations 90 Suggestions for Improvement 104 6. Summary Reports 111 Types of Investigative Reports 112 Official Files and Working Files 113 Other Reports 114 Preparing to Write 115 Length of Reports 119 Attachments and Exhibits to Reports 119 Reports Should Stand Alone 121 Report Formats 121 Common Report-Writing Mistakes 123 7. The Investigator’s Toolbox: Resources, Tools, and Techniques 131 Investigative Resources 132 Investigative Tools and Techniques 146 Search Warrants 156 Subpoenas 157 Interceptions and Tracking Devices 159 NCIC 159 Mail Covers 160 Trash Covers 160 Undercover Assignments 161 Photography and Video, and Audio Recordings 164 Laboratory Analysis 167 Informants 169 Polygraphs and Deception Detectors 170 Analysis and Audits 170 Other Case Files and Police Reports 170 Ask 173 8. Interviewing 177 Interviews and Interrogation 178 Rapport 179 Listen and Then Talk 181 Note Taking 182 Corroboration 184 Word Choice 185 Planning 186 Body Language 188 Props 189 Finish the Job 193 Empathy 194 Statement Analysis 194 Think Plural 199 Interview Notes 200 Interview Room Sketches and Photographs 200 9. Case Planning 205 Plans Change 211 Murphy’s Law 213 Private Investigations 214 Administrative Responsibilities 215 Case Files 216 Electronic Case Folder 216 Working File 217 Official File 217 Investigative Plan 218 Summary 220 Juggling a Caseload and Time Management 221 10. Large-Scale Investigations 227 Communication 231 Planning 233 Interview Log 233 Re: Strategy 238 Final Summary Report 241 Attachments and Exhibits 241 Postdraft Report 243 Report Distribution 243 Investigative Notes and Evidence 243 11. Making Presentations 245 Graphics, Charts, Visual Aids, Photos, and Videos 249 Investigator’s Appearance and Voice 250 A Copy for the Prosecutor 251 Presentations to Supervisors 253 Indictments, Convictions, and Dollar Recoveries 256 12. Providing Testimony 263 Dealing with Opposing Counsel 265 Visual Aids in Court 269 Make Sure You Understand the Question 271 13. Closing the Case 275 Old Case Files 276 Evidence 277 Recommendations for Improvement 277 Suspensions, Debarment, and Improvement Plans 281 14. Personal and Professional Growth 283 Training 284 Networking 285 Physical Fitness 287 Morale 288 Insurance and Representation 290 Preparing for the Future 291 Teddy Roosevelt 292 Conclusion 293 Appendix Samples of Case Presentation Visual Aids 297 About the Author 305 Index 309

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