Fraud Books

Book Synopsis'Brilliant' Bella The side-splitting new novel from the bestselling author The Women of Primrose Square, perfect for fans of Marian Keyes, Mhairi McFarlane and Sophie Kinsella. 'You've got someone in your life driving you nuts?I'll get rid of them for you.'Meg Monroe is a Fixer.Got a:Dodgy ex?Errant employer?Clingy former friend?Meg, using the time-honoured arts of charm, manipulation and persuasion, can make them disappear.Forever.In-demand and devilishly discreet, Meg has a 100% success rate. That is, until a previously-disappeared (or so she thought) case turns up on her doorstep, threatening to bring her entire operation crumbling down.There is not a single case that Meg cannot fix. Well, until now . . .'An immensely talented writer'Sinéad MoriartyTrade ReviewA Winner. Funny and engaging * Belfast Telegraph *Brilliant * Bella *

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Book SynopsisThe gold standard in textbooks on forensic accounting, fraud detection, and deterrence In the newly revised third edition of Forensic Accounting and Fraud Examination, a team of renowned educators provides students and professionals alike with a comprehensive introduction to forensic accounting, fraud detection, and deterrence. Adhering to the model curriculum for education in fraud and forensic accounting funded by the US National Institute of Justice, this leading textbook offers real-world practicality supported by effective learning pedagogies and engaging case studies that bring technical concepts to life. Covering every key step of the investigative process, Forensic Accounting and Fraud Examination contains 32 integrated IDEA and Tableau software cases that introduce students to the practical tools accounting professionals use to maximize auditing and analytic capabilities, detect fraud, and comply with documentation requirements. Numerous case summTable of ContentsPreface xii About the Authors xiv Section i Introduction to Forensic Accounting and Fraud Examination 1 1 Core Foundation Related to Forensic Accounting and Fraud Examination 3 2 Who Commits Fraud and Why: The Profile and Psychology of the Fraudster 48 3 Legal, Regulatory, and Professional Environment 74 Section ii Fraud Schemes 109 4 Cash Receipt Schemes and Other Asset Misappropriations 111 5 Cash Disbursement Schemes 142 6 Corruption and the Human Factor 193 7 Financial Statement Fraud 217 Section iii Detection and Investigative Tools and Techniques 257 8 Fraud Detection: Red Flags and Targeted Risk Assessment 259 9 Evidence-Based Fraud Examinations 287 10 Effective Interviewing and Interrogation 323 11 Using Information Technology for Fraud Examination and Financial Forensics 354 Section iv Advanced Topics in Forensic Accounting and Fraud Examination 377 12 Complex Frauds and Financial Crimes 379 13 Cybercrime: Fraud in a Digital World 410 14 Antifraud and Compliance Efforts: Ethics, Prevention, and Deterrence 433 Section v Litigation Advisory Services and Remediation 457 15 Consulting, Litigation Support, and Expert Witnessing: Damages, Valuations, and Other Engagements 459 16 Remediation and Litigation Advisory Services 518 Glossary 595 Index 599

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Book SynopsisFollow-the-money'' approaches are increasingly being adopted to tackle organized crime, corruption, and terrorist activities. The rationale behind such an approach is oft stated: to show that crime does not pay, to reinforce confidence in a fair and effective criminal justice system, and to deter criminal activity. Civil Recovery of Criminal Property is an in-depth analysis of the confiscation of the proceeds of crime in the absence of criminal conviction in Ireland and England & Wales, more than two decades since the introduction of this civil/criminal hybrid procedure. This book considers the development of civil recovery in both jurisdictions, providing a comprehensive comparative account and critical examination of its legislative context and framework, judicial reception, and case law development. It leads the argument that civil recoverylike other civil/criminal hybridsstraddles civil and criminal procedure in a manner that takes advantage of the resultant legal ambiguity, to theTrade ReviewThis monograph by King and Hendry will rapidly become the standard work on civil recovery of criminal proceeds in the UK. The book gives an excellent and detailed analysis of the use of civil process against the proceeds of crime. The criminal/civil law hybridity is problematized by the authors since it allows for the circumvention of fundamental rights and criminal justice safeguards. It is a compelling read not just for those interested in civil recovery but for anyone interested in criminal justice and procedural fairness. * Professor Elies van Sliedregt, Tilburg University *This book is an exquisite piece of work. It couples empirical research with theory and doctrine and casts a brilliant light on the use of civil process against the proceeds of crime. It is book-ended by highly informed analysis. The first pages disclose an awareness of the terminological, and substantive confusion that infuses proceeds of crime law that is rarely demonstrated elsewhere. The middle text weaves a hefty knowledge of civil processes, rights, and criminal law onto a vexing and very popular tool. It synthesizes and dissects a vast body of law - from scholarship to court decisions to the actual functioning of civil recovery processes in their real encounters. It will be of value to the Irish, England and Welsh, and European policy makers, practitioners and wider communities, but is also instrumental in understanding the fusion of civil process and crime in any jurisdiction. The content offered herein warrants wide dissemination. * Professor Michelle Gallant, University of Manitoba *...an excellent work of critical scholarship. The authors' clear-eyed privileging of the importance of the individual's rights over justifications around pragmatism is likely to provoke mixed responses amongst academic and practitioners alike, and to reignite the debates around hybrid civil/criminal processes and the civil liberties of those who are subject to them. King's and Hendry's careful and comprehensive theorisation and discussion of the mechanism lays bare the complexities and compromises implicit in crime control in the twenty-first century. This book is essential reading for anyone interested in the conflict between principle and pragmatism in criminal justice. * Áine Clancy, The Modern Law *Table of Contents1: Introduction 2: Civil Recovery as a Hybrid Civil/Criminal Procedure 3: Justifications and Legal Framework 4: Judicial Responses 5: Critiquing Civil Recovery 6: Civil Recovery and Property 7: A Pragmatic Response? 8: Conclusion

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Book SynopsisFraud costs the United Kingdom a reported 219 billion per year. Making up over 40 per cent of all crime reported, fraud is now the most prevalent crime type across the UK, with an estimated 3.3 million incidents of fraud committed annually. Whether you are a new or an experienced counter fraud practitioner, Blackstone''s Counter Fraud Professional''s Handbook offers a detailed understanding of all the relevant law, practice, theory, and procedure that you will need. Developed from first-hand insights from those involved in the development of the Government Counter Fraud Profession, it will help you to understand and deploy prevention, risk assessment, and measurement techniques to improve your overall understanding of fraud and your response. The book''s practical straightforward advice will help you build awareness to plan your effective response in the following areas: BL bribery and corruption insight and investigation techniques; BL leadership skills, integrity, and effectiveness; BL investigation models and techniques; BL emerging and existing legislation to have in your counter fraud toolkit; BL fraud risk assessment, prevention, and measurement techniques. This text gives you ready access to the authors'' extensive experience, knowledge, research, and reference materials to assist you on your own counter fraud journey.

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Book SynopsisProvides an account of the law of theft and related dishonesty offences. This work contains the text of relevant legislation (notably, the Theft Acts 1968, 1978, and 1996) together with an analysis of the provisions of the statutes and the extensive case law which has grown up around them.Trade Review'No one who prepares a case for trial on theft should do so without reading this book'. * Clare Montgomery QC, Matrix Chambers *'A much-needed and comprehensive update of this leading work. In particular, the chapters on the Fraud Act 2006 offer a valuable analysis of that important new legislation'. * Rt Hon Lord Justice Hooper *Table of ContentsAPPENDICES

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Book SynopsisA fascinating litany of the mistakes that can happen when buyers get it wrong - Luke Johnson, The Sunday TimesPacked full with amazing examples'' Jeremy Vine, BBC Radio 2Colossal, costly disasters could be averted if those holding the purse strings read this book. - The TimesIn this hilarious, fascinating and insightful expose, industry insider Peter Smith reveals the massive blunders and dodgy dealings taking place around the world as private companies and public sector bodies buy goods and services. A recent report showed that over 90% of procurement projects fail. So, why are so many billions wasted on ineptitude, mismanagement and, in some cases, fraud? By turns an entertaining account of some of the worst procurement scams in history and also a resounding lesson in how not to operate, Bad Buying offers clear and practical advice on how to avoid embarrassing mistakes, minimise needless waste and maTrade ReviewColossal, costly disasters could be averted if those holding the purse strings read this book. * The Times *Bad buying tells story after story of bad buying for both novices and experts alike - and shows us a roadmap to doing it better. * Jason Busch, Managing Director, Azul Partners and Founder / Contributing Author, Spend Matters *This book is a revelation ... actually it's full of them, all costly catastrophes. Factually rich, funny and full of practical hard-earned wisdom, it is also an extensively-referenced portal into a parallel how-to universe where great buying delivers remarkable business results. If you don't read this book, you may find yourself in the next one! * Dr Richard Russil, author and coach *A refreshingly different take on how to be great at procurement by learning from a plethora of examples of painful, unbelievable, funny and downright stupid buying by organisations, or more precisely the people in them. A brilliantly unique and insightful read from one of the most experienced individuals in this space * Jonathan O’Brien Author and CEO Positive Purchasing Ltd *A great opportunity to learn from other people's mistakes, not your own. Through exceptionally well researched examples, Peter teaches both new and established professionals how to avoid the same mistakes. I thoroughly recommend this book to anybody involved in, or responsible for spending money for their organisation * Garry Mansell, Former GM, Source-to-Contract, Coupa Software *An unusual business book in that it is both useful to readers and also genuinely entertaining with fascinating stories of failure and fraud from around the world and every sector * Shirley Cooper, Commercial Director, Tapestry Compliance and NED, Ministry of Justice *A hilarious, enlightening and brilliant look at how organisations - public and private - have been guilty of horrendous buying failures. Not content with just lifting the lid on some of the most egregious excesses in history, Peter Smith provides insightful and practical advice to avoid repeating such disasters. This book will make you think twice about buying anything - but do buy this * Antonio Weiss, bestselling author of 101 business Ideas That Will Change the Way you Work and Director, The PSC *This book is a fascinating account of the biggest buying blunders by private and public sectors alike. Written in his trademark dashing and fluent style, doesn't just expose hilarious dodgy stories with Schadenfreude but offers insightful and practical advice on how to avoid career limiting mistakes * Bernhard Raschke, Partner and Head of EMEA Supply Chain Centre of Excellence, Korn Ferry *This book is a great effort to dig the challenges out of the back office of procurement and bring to the fore the opportunities for improvement... If you want to improve your chances of not being done by Bad Buying, there's no better place than this book to see what the risks are and begin to understand how to avoid them * Charles Findlay, Director, State of Flux *Covid-19 restrictions have put the spotlight on global supply chains and the difficulties caused when everybody wants to buy the same thing at the same time. Peter's book highlights where buying can go catastrophically wrong and how to avoid these pitfalls. Had this been published pre-Covid, some of the recent c*ck-ups and waste might have been avoided. It's a must read for the public and private sector alike * Lt-Gen. Sir Andrew Gregory, Controller, SSAFA *In turns informative, shocking and amusing, Bad Buying explores the career-limiting catastrophes to avoid and sets out a vision for better buying, not only stewarding finances responsibly but also supporting the firm's purpose and place in the community * Stuart Brocklehurst, CEO, Applegate Marketplace Ltd *Bad Buying has a rich set of examples of both corrupt practices and unintentional but costly and wasteful mistakes made by business professionals. With trillions spent by organisations buying goods and services, every executive who is involved in or oversees those processes needs to make this a must read * Raj Sharma, Founder and CEO, Public Spend Forum *A must read for Boards, CEOs and Governments. The case studies remind us all that there is 'no such thing as a free lunch' and 'if it's too good to be true it usually is'. Buyer beware, and never underestimate you stakeholder or your suppliers. Instead, build relationships and trust * Lucy Harding, Partner and Global Head of Practice, Odgers Berndtson *Purchasing plays such an important role in business success, but is also one of the least understood activities. Using case studies from around the globe, Bad Buying has illuminated how and why organisations can get it wrong when it comes to spending money with suppliers. This is a timely, informative and highly entertaining read! * Nandini Basuthakur, CEO, Procurement Leaders *Bad Buying should be required reading for every buyer who is serious about their career... a manual for professional buyers [and] a fascinating litany of the mistakes that can happen when buyers get it wrong -- Luke Johnson * The Times *A fascinating litany of the mistakes that can happen when buyers get it wrong * Luke Johnson, The Sunday Times *Packed full with amazing examples * Jeremy Vine, BBC Radio 2 *Colossal, costly disasters could be averted if those holding the purse strings read this book * The Times *

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Book SynopsisTrade Review"By delving into the role of trade press in the Keating and some other scandals, Wells throws a spotlight on the strengths, shortcomings and blind spots of American journalism. He is rigorous in his reporting and unsparing in both his criticisms and praise. . . . After you read these pages take some time to ponder what Wells reveals and what you can do to improve accountability through journalism as a journalist or a consumer of news and remember that those little trade papers are in many ways bright gems of American journalism."--David Cay Johnston, author of It's Even Worse Than You Think: What the Trump Administration is Doing to America, from the foreword"Who will hold business accountable? In this groundbreaking study, journalist and scholar Rob Wells looks at the savings and loan crisis of the late 1980s and finds newsroom lessons that are as fresh as tomorrow’s headlines. With skill and nuance, Wells explores a long-neglected corner of journalism: the industry trade journals that have long covered America’s corporate world with insight and courage. In the process, he maps out an ideal ecosystem of business investigative coverage that, if implemented, will keep competent watchdogs on the prowl for decades to come."--Diana B. Henriques, author of The Wizard of Lies: Bernie Madoff and the Death of Trust

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Book SynopsisIn the 1980s, real estate developer and banker Charles H. Keating executed one of the largest savings and loans frauds in United States history. Keating had long used the courts to muzzle critical reporting of his business dealings, but aggressive reporting by a small trade paper called the National Thrift News helped bring down Keating and offered an inspiring example of business journalism that speaks truth to power. Rob Wells tells the story through the work of Stan Strachan, a veteran financial journalist who uncovered Keating's misdeeds and links to a group of US senatorsthe Keating Fivewho bullied regulators on his behalf. Editorial decisions at the National Thrift News angered advertisers and readers, but the newsroom sold ownership on the idea of investigative reporting as a commercial opportunity. Examining the National Thrift News's approach, Wells calls for a new era of business reporting that can and must embrace its potential as a watchdog safeguarding the interests of theTrade Review"By delving into the role of trade press in the Keating and some other scandals, Wells throws a spotlight on the strengths, shortcomings and blind spots of American journalism. He is rigorous in his reporting and unsparing in both his criticisms and praise. . . . After you read these pages take some time to ponder what Wells reveals and what you can do to improve accountability through journalism as a journalist or a consumer of news and remember that those little trade papers are in many ways bright gems of American journalism."--David Cay Johnston, author of It's Even Worse Than You Think: What the Trump Administration is Doing to America, from the foreword"Who will hold business accountable? In this groundbreaking study, journalist and scholar Rob Wells looks at the savings and loan crisis of the late 1980s and finds newsroom lessons that are as fresh as tomorrow’s headlines. With skill and nuance, Wells explores a long-neglected corner of journalism: the industry trade journals that have long covered America’s corporate world with insight and courage. In the process, he maps out an ideal ecosystem of business investigative coverage that, if implemented, will keep competent watchdogs on the prowl for decades to come."--Diana B. Henriques, author of The Wizard of Lies: Bernie Madoff and the Death of Trust

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Book SynopsisAs politicians and the media perpetuate the stereotype of the common criminal, crimes committed by the powerful remain for the most part invisible or are reframed as a bad decision or a rare mistake. This is a topic that remains marginalized within the field of criminology and criminal justice, yet crimes of the powerful cause more harm, perpetuate more inequalities, and result in more victimization than street crimes.Crimes of the Powerful: White-Collar Crime and Beyond is the first textbook to bring together and show the symbiotic relationships between the related fields of state crime, white- collar crime, corporate crime, financial crime and organized crime, and environmental crime. Dawn L. Rothe and David Kauzlarich introduce the many types of crimes, their theoretical relevance, and issues surrounding regulations and social controls for crimes of the powerful. Themes covered include: media, culture, and the Hollywoodization of crimes of the powerful; <Trade ReviewRothe and Kauzlarich’s second edition is a pedagogic gem that provides a comprehensive and integrated understanding of the theory and practice of white-collar crime, occupational crime, corporate crime, organized crime, state crime, state-corporate crime, and financial crime from the viewpoints of production, victimization, regulation, and resistance. Like the first edition of Crimes of the Powerful this one will remain the textbook in this field of study. Gregg Barak is the Founder of the Routledge Crimes of the Powerful Series and the Co-founder and North American Editor of the Sage Journal of White Collar and Corporate Crime"Rothe and Kauzlarich’s second edition is a pedagogic gem that provides a comprehensive and integrated understanding of the theory and practice of white- collar crime, occupational crime, corporate crime, organized crime, state crime, state- corporate crime, and financial crime from the viewpoints of production, victimization, regulation, and resistance. Like the first edition of Crimes of the Powerful this one will remain the textbook in this field of study."Gregg Barak, Founder of the Routledge Crimes of the Powerful Series and Co-founder and North American Editor of the Sage Journal of White Collar and Corporate CrimeTable of Contents1.Introduction to White-Collar Crime and Crimes of the Powerful 2.Media, Culture, and Crimes of the Powerful 3.Theoretical Understandings of Crimes of the Powerful 4.The Symbiotic Nature of Crimes of the Powerful 5.Occupational Crime 6.Corporate Crime 7.State Crime 8.State-Corporate Crime 9.The Relationship Between Organized Crime Networks and Crimes of the Powerful 10.Crimes of International Financial Institutions 11.Environmental Harms and Crimes 12.Victims of Crimes of the Powerful 13.Regulating Crimes of the Powerful 14.Resistance Against Crimes of the Powerful 15The Commodification and Pacification of Crimes of the Powerful Through Everyday Life 16.Concluding Thoughts

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Book SynopsisThis book provides a comprehensive and coherent legal analysis of the impact of fraud on the position of various parties to a marine insurance contract, as well as the cover provided by standard marine policies. The issues under discussion in this invaluable guide are also equally relevant in the context of non-marine insurance contracts. Helpfully divided into two parts; the first part deals with the impact of fraud committed by parties to an insurance contract i.e. the assured, brokers and insurers.The second part analyses the extent to which standard marine policies cover the fraudulent and dishonest activity of third parties to an insurance contract.This book will be of huge practical assistant to practitioners specialising in marine insurance as well as insurance generally, and to professionals, academics and post-graduate students. Table of ContentsPart 1 Chapter 1. General Overview of Fraud in Marine Insurance Chapter 2. Fraud Committed by the Assured at the Outset Chapter 3. Fraud Committed by the Assured at the Post-Contractual Stage Chapter 4. Fraud Committed by the Insurer Chapter 5. Fraud Committed by Independent Agents of the Parties Chapter 6. Potential Impact of Law Reform Part 2 Chapter 7. Impact of Fraud and Other Dishonest Activity on Insurance Coverage

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Book Synopsis''An astonishing read, plunging you into a toxic world of Insta-wealth, betrayal and ruthless ambition... A con that made Theranos look like small fry'' - The Telegraph''The largest financial scam ever'' - Fortune''The story of OneCoin stands out even among the outlandish capers of the cryptocurrency era'' - Wall Street Journal____________________________________________________In 2014, a brilliant Oxford graduate called Dr Ruja Ignatova vowed to revolutionise money. The self-styled Cryptoqueen launched OneCoin, a bold new cryptocurrency that she promised would earn its investors untold fortunes and change the world. But by the end of 2017, with billions of dollars invested from every country on earth, Ruja Ignatova had disappeared - along with the money.The Missing Cryptoqueen tells the outrageous true story of the world''s most wanted woman and the author''s five-year hunt for the truth. It is a mTrade ReviewThe Missing Cryptoqueen investigates a con that made Theranos look like small fry... The tragic account of how it happened is an astonishing read, plunging you into a toxic world of Insta-wealth, betrayal and ruthless ambition * The Telegraph *A great story and a spectacular con * The Spectator *Outrageously entertaining... populated with the kind of gaudy crooks, ambitious crackpots and tragically hopeful hustlers we'd expect from a Coen brothers comedy. One can only hope this shocking, compulsively readable story serves as a cautionary tale * Irish Times *A story of a very modern scam full of intrigue * The i *A gripping read. Jamie Bartlett races through this compelling tale of corruption, ambition and intrigue * Irish Independent *

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Book SynopsisA great fall cannot be understood apart from the rise that preceded it. Enron Ascending is the only book to date that examines in detail the first two-thirds of that iconic energy company''s life. Thus, it is the only book to date that exposes the deepest causes of Enron''s stunning collapse. Nobel economist Paul Krugman predicted that history would look upon Enron''s plummet as a greater turning point than the fall of the Twin Towers. Enron Ascending explains the shock of the company''s fall by recalling the astounding achievements of Enron's birth, childhood, adolescence, and early maturity. It sets forth the once-celebrated but now-forgotten industry and innovation that caused the company and its reputation to soar stratospherically. At the same time, always conscious of the company''s fate, the book highlights throughout the developing habits of thought and behavior that later evolved into self-destructive acts of desperation and deceit. Written fifteTrade Review"Robert L. Bradley's *Enron Ascending* is one of the most remarkable contributions to business history in years. This is the inside history of the company by a man who was there. Anyone interested in American capitalism should read this book." Tyler Cowen "There is only one reason to read another book on Enron: the author offers a more complete and authoritative account of the run-up to Enron’s collapse than that offered by others, and in doing so invites a deeper consideration of the meaning of the Enron story." Malcolm Salter

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Book SynopsisA how-to guide to small business anti-fraud protection and internal control Internal Control/Anti-Fraud Program Design for the Small Business is a practical guide to protection for businesses NOT subject to the Sarbanes-Oxley Act. Written by an expert with three decades of forensic investigation experience, this book is geared specifically toward private, non-public small businesses and their unique needs in the realm of fraud protection. Covering all elements of an internal control structure applicable to the small business community, this guide provides a step-by-step roadmap for designing and implementing an effective, efficient internal control structure/anti-fraud program tailored to your business''s particular needs. Case studies are used throughout to illustrate internal control weaknesses and the fraud that can result, and follow-up analysis describes the controls that would have reduced the probability of fraud had they been in place. You''ll learn how to analTable of ContentsPreface: Maybe It’s Time We Get Back to the Basics xi Acknowledgments xvii PART I: THE ANTI‐FRAUD ENVIRONMENT: THE BLUEPRINTS, THE FOUNDATION, THE GROUND FLOOR Chapter 1: The Architect’s Blueprint: Establishing the Framework 3 The Elements of Anti‐Fraud Program Design 3 Anti‐Fraud Environment 4 Fraud Risk Assessment 4 Control Activities 5 Information: Program Documentation 6 Communication: The Company Fraud Training Program 6 Monitoring and Routine Maintenance 7 Chapter 2: Foundational Policies: The Fraud Policy 9 Foundational Policies 10 The Fraud Policy: The Essential Elements of an Effective Fraud Policy 10 Case Presentation 17 Chapter 3: Foundational Policies: The Fraud Reporting Policy 19 The Essential Elements of an Effective Fraud Reporting Policy 20 Chapter 4: Foundational Policies: The Expense Reimbursement Policy 29 Case: “No Questions Asked” 29 Case: “It Will Never Be Missed” 30 Case: Larry the Chief Financial Offi cer 31 The Elements of an Effective Expense Reimbursement Policy 32 Appendix 4A: Expense Report Form 39 Appendix 4B: Supplemental Business Meal and Entertainment Charges Form 40 Chapter 5: The Ground Floor: The Fraud Risk Assessment Process 41 Ground Rules for Fraud Risk Assessment 42 An Example of Risk Assessment 43 Procedural Steps for Performing a Fraud Risk Assessment 44 Cash in Bank 48 Case: The Trail Is Gone 50 Case: Friends in Low Places 51 Asset Misappropriation 52 Corruption 53 Financial Statement Fraud 53 PART II: ANTI‐FRAUD CONTROL ACTIVITIES: RAISING THE WALLS Chapter 6: Control Activities: The Absolutes 57 Critical Principles of Control Activity Design 57 Foundational Control Activities 59 Case: The Mail Drop in Las Vegas 64 Appendix 6A: Confl ict of Interest Form 67 Appendix 6B: New Vendor Establishment Form 68 Chapter 7: Control Activities: The Segregation of Duties Dilemma 69 But I Only Have Two Employees 69 Prevention versus Detection Controls 70 The Necessary Review Processes 72 Chapter 8: Control Activities: General Processes 75 Two Operational Questions 75 Common Control Activities 81 Case: The Cell Phone Reimbursement 91 Chapter 9: Control Activities: Specific Control Areas 95 Financial Statement Line Item Control Activities 95 PART III: COMPLETING THE ANTI‐FRAUD PROGRAM: THE CEILING, THE ROOF, AND ROUTINE MAINTENANCE Chapter 10: The Ceiling: Documenting the Anti‐Fraud Program 103 Information 103 Documentation—Keeping It Simple 104 The Elements of High‐Quality Documentation 104 Chapter 11: The Ceiling: The Company Fraud Training Program 111 The Elements of Effective Communication 112 The Company Fraud Training Program 114 Chapter 12: The Roof: Monitoring and Routine Maintenance 119 Monitoring and Routine Maintenance Defi ned 120 The Monitoring and Routine Maintenance Structure 120 Chapter 13: The Sample Anti‐Fraud Program 129 Appendix 13A: Fraud Risk Assessment Framework Form 137 Appendix 13B: Control Activities Form 138 Appendix 13C: Documentation of Control Activities 139 Appendix 13D: Compliance Audit Programs and Related Compliance Audit Working Papers 154 Appendix A: The Fraud Policy 171 Appendix B: The Fraud Reporting Policy 175 Appendix C: The Expense Reimbursement Policy 179 Appendix D: Forms 185 About the Author 193 Index 195

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Book SynopsisIn comparing the ways in which China, Taiwan and Hong Kong punish religious claims and practices considered by the state to be false or fraudulent, Jianlin Chen presents a seminal contribution to the interdisciplinary study of religious freedom. The book not only reveals how these legal tools sustain a hierarchy of religion, but also the political dynamic behind the design and utilization of these legal tools.Adopting a novel, comparative approach, Chen adeptly investigates various legal tools employed to regulate religious fraud in China, Taiwan and Hong Kong. Through a systematic survey of court judgments, he identifies the surprising convergences among the religious fraud regulations across the three jurisdictions. He further employs public choice analysis to tease out the reasons behind these often unconstitutional religious fraud regulations, and highlights the complicity of individuals who otherwise advocate for liberal democratic values. With its wealth of legal and political analysis, the book critically interjects in the global inquiry of religious freedom and democratic backsliding.This progressive book is an important touchstone for scholars and students in Asian studies, law and religion, criminal law and justice, and law and society.Table of ContentsContents: Preface 1 Introduction: Law and Politics of Religious Fraud Regulation 2 Regulating religious fraud: theory and practice around the globe 3 China 4 Taiwan 5 Hong Kong 6 Law: the differentiated religion in the constitutional right to religious freedom 7 Politics: false religion and fragility of real religious freedom 8 Conclusion Index

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Book SynopsisFor as long as historical annals have been kept, they have recorded the frauds and fakes that have been imposed upon innocent dupes. Perhaps the earliest Christian story of all is that which tells of the deception that Jacob practised on his unsuspecting father Abraham, pretending to be his brother Esau; and today the theft of identity is reported to be the most rapidly spreading crime. And throughout the ages works of art and literature, coinage, and documents of all kinds have been forged for profit, personal status – and even out of pure mischief. Fakes, Scams and Forgeries details many of the most notorious acts of forgery, fraud and fakery that have taken place over the centuries, describing how they were perpetrated, their acceptance by those who considered themselves experts, and how – often after many years – they were eventually detected. As well as providing entertaining and in-depth profiles of famous forgers and legendary frauds, the text deals with the many modern scientific techniques that have been developed for the examination of suspect materials.Table of ContentsSection 1: Funny Money The production of counterfeit coinage is as old as the first introduction of money: archeologists have discovered forged coins that were manufactured as much as three thousand years ago. The practice continued well into the twentieth century, but has now been largely superseded by the printing of counterfeit travellers’ cheques, banknotes, and stamps. After a brief survey of coin counterfeiting (and the penalties the counterfeiters suffered), this section will detail the techniques employed in forging security documents, from the earliest fake banknotes, laboriously engraved by hand, to the modern use of photolithography. Treasury experts have been unremitting in their attempts to develop documents that could not be copied, such as employing special papers, watermarks, the use of more than one printing process, and the incorporation of metallic strips and foils; but the forgers have been equally ingenious in finding ways round these obstacles, producing banknotes and cheques that look and feel, superficially, like ‘the real thing’. A selection of outstanding cases will provide details of their methods. This section also covers cryptocurrency. Among major stories covered in this section will be: Artur Alves Reis – forger of 60 million escudos of Portuguese banknotes Charles Black – printed $2 million a month Stephen Jorey – credited with £50 million forged notes Section 2: Fake Art Although there is evidence that some works of antiquity, believed at the time to be the work of a well- known sculptor, were in fact produced by another, unknown, hand, the deliberate production of fake work really dates from the seventeenth century, when collectors began to buy up art treasures from dealers or others, many of whom were far from scrupulous. This is, in fact, a distinctly grey area. At that time, many artists employed assistants and apprentices in their studios, themselves putting in perhaps only a few finishing touches, and signing the work as their own. Is a painting by Botticelli, for example, to which he added only a few folds of drapery, to be considered ‘a genuine Botticelli’? The plot thickens when another artist produces an original work – but exactly in the style of a well-known artist. This is a fake, and experts down the years have quarrelled over the question of attribution. Should the faking artist sign the work with the other artist’s name, or make a copy of an existing work, this is an act of forgery. And should he then sell it, or a dealer knowingly offer it for sale, fraud, a criminal offence, has been committed. Works of art covered in this section: The figure of sleeping Cupid, allegedly by Michelangelo The fake sculptures of Giovanni Bastianini The ‘antique’ coins of Carl Wilhelm Becker The ‘restored’ frescoes of Lothar Malskat Among the modern fakers and forgers detailed: Van Meegeren – and the ‘Vermeers’ he sold to the Nazis Tom Keating – and his ‘Sexton Blakes’ Elmyr de Hory – probably the most successful art faker of modern times Section 3: False Papers The ‘discovery’ of unknown works of literature has a long history. William Henry Ireland produced a wealth of Shakespeare documents, including two new dramas, in 1795. John Payne Collier was another forger of documents related to Shakespeare. Earlier, William Lauder had claimed that Milton’s Paradise Lost had been plagiarised from the work of other poets, much of which he invented. In 1773, James Macpherson published his ‘translations’ from the Gaelic of the poet Ossian, which achieved great popular acclaim. About the same time, Rudolf Erich Raspe published the first edition of his imaginary Adventures of Baron Munchausen. But many of these were fakes, rather than forgeries. The most notorious forger of antique documents was Thomas J. Wise, a distinguished late nineteenth century collector of old books. Three years before his death in 1937 – and after his collection had been sold to the British Museum – it was revealed that many of the books he had sold to other collectors were blatant forgeries. Denis Vrain-Lucas (1818-88) faked a huge quantity of autograph papers, ranging from a letter from Alexander the Great to Aristotle, and a letter from Mary Magdalene, to a ‘proof’ that Blaise Pascal had discovered gravitation fifty years before Isaac Newton. More recent forgers of documents – with huge sums expected for their sale: Konni Kujau – forger of the Hitler diaries Clifford Irving – forger of the memoirs of millionaire Howard Hughes Mark Hoffman – forger of Mormon documents, and the Oath of a Freeman Section 4: Phony Prehistory The most famous fraud in paleontology is the Piltdown skull, which for fifty years was believed to represent a vital ‘missing link’ between the apes and modern mankind. There have been others, however. During the nineteenth century, itinerant Edward Simpson, who became known as ‘Flint Jack’, sold fake flint arrowheads, primitive icons, seals and inscribed stones. It is relatively recently that a set of cave paintings, seemingly prehistoric, was revealed as the work of modern schoolboys. And a decision has yet to be reached about the strange hoard unearthed at Glozel, France, in 1924. Section 5: Bogus Identity The cases of Martin Guerre and Kaspar Hauser have puzzled historians for centuries. More recently, the claim to the Tichborne estate, and the possibility that Anna Andersen could be the Grand Duchess Anastasia, have been the subjects of innumerable books and several films. There are many other similar cases. This section will also look into the matter of identity theft, which has recently attracted widespread press attention. How easily it can be carried out is exemplified in Frederick Forsyth’s novel The Day of the Jackal. Section 6: The Confidence Tricksters False identities are often adopted by confidence tricksters. Among the principal cases to be described: ‘Count’ Victor Lustig - the man who sold the Eiffel Tower, twice. Harry Domela – who successfully passed himself off as the Kaiser’s grandson ‘Yellow Kid’ Weil – whose best-known ‘scam’ became the film The Sting Cyril Hoskins – who became the Lama Lobsang Rampa Hayden Haitana – changed the identity, not of himself, but of a racehorse Section 7: Faking for a Cause Not all fakes and forgeries are made for profit, or even for fun. Some are made deliberately to support a cause or a belief. During World War II, for example, the opposing sides produced all sorts of forged documents, some to protect agents working undercover, and some aimed at undermining enemy morale. Then there are the religious forgeries, from the ‘Protocols of Zion’ to the Turin Shroud. This section also looks at the Cottingley Fairies, a hoax perpetrated by two young girls, which completely fooled Sir Arthur Conan Doyle, creator of Sherlock Holmes. Section 8: Suspect Science A smattering of technical terms can often persuade the man-in-the-street of the most outrageous claims. Albert Abrams, whose ‘Dynamizer’ and ‘Oscilloclast’ made him over $2 million in the 1920s, was described by the American Medical Association as ‘the dean of all 20th century charlatans’. And there was the mysterious ‘black box’ of the 1950s, among many others. More serious, however, is when a qualified scientist fakes his experimental records – possibly the most notorious case being that of Paul Kammerer and the midwife toad. This section also covers Elizabeth Holmes and the Theranos scandal.

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Book Synopsis

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Book Synopsis

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Book SynopsisThis book is about an intellectual fraud, one that has become part of legal doctrine that has greatly influenced decisions all the way up to the United States Supreme Court. The 'efficient market hypothesis' (EMH), born from the Random Walk theory, started out as an honest attempt to improve insights into how financial markets work, but eventually became almost a religion that every financial economist had to buy into, or risk professional crucifixion. The EMH began over a half century ago. It posits that share prices reflect all available market information, and that it is impossible to consistently outperform the market. This theory dominated research in the academic financial community from the outset, and has continued to do so for decades. Meanwhile, the evidence for above-average profit-making opportunities in the markets has been unfairly suppressed.Written for practitioners in the business, finance and legal industries, this book outlines the major issues that gave rise to the fraud, focusing on the role of statistics in the rise of what the authors call the 'New Finance.' It details the developments and results of the exclusion of other theories from efficient markets research and highlights the problems arising from a dogmatic adherence to EMH.

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Book SynopsisThis book is about an intellectual fraud, one that has become part of legal doctrine that has greatly influenced decisions all the way up to the United States Supreme Court. The 'efficient market hypothesis' (EMH), born from the Random Walk theory, started out as an honest attempt to improve insights into how financial markets work, but eventually became almost a religion that every financial economist had to buy into, or risk professional crucifixion. The EMH began over a half century ago. It posits that share prices reflect all available market information, and that it is impossible to consistently outperform the market. This theory dominated research in the academic financial community from the outset, and has continued to do so for decades. Meanwhile, the evidence for above-average profit-making opportunities in the markets has been unfairly suppressed.Written for practitioners in the business, finance and legal industries, this book outlines the major issues that gave rise to the fraud, focusing on the role of statistics in the rise of what the authors call the 'New Finance.' It details the developments and results of the exclusion of other theories from efficient markets research and highlights the problems arising from a dogmatic adherence to EMH.

Read more less