{"product_id":"the-handbook-of-fraud-deterrence-9780471931348","title":"The Handbook of Fraud Deterrence","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThe Handbook of Fraud Deterrence encompasses the applicable professional standards and common applications for forensic accounting, fraud deterrence, and fraud investigation services. It is the first book that explains fraud deterrence through internal control improvement within the structure of forensic accounting procedures.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\"It provides business owners with resources and implementation strategies that can improve an organization's ability to protect itself from fraud.\" (\u003ci\u003eOakland County Legal News\u003c\/i\u003e, April 2007)\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cb\u003eList of Exhibits.\u003c\/b\u003e  \u003cp\u003e\u003cb\u003ePreface.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAcknowledgments.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eSECTION I.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePROFESSIONAL ENVIRONMENT OF FRAUD DETERRENCE.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e1 Fraud Deterrence as a Business Management Tool.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction.\u003c\/p\u003e \u003cp\u003eMotivations for Process Improvement and Monitoring.\u003c\/p\u003e \u003cp\u003eHow the Mighty Have Fallen.\u003c\/p\u003e \u003cp\u003eImportance of Internal Controls in Dynamic External Environments.\u003c\/p\u003e \u003cp\u003eEnvironmental Change and Its Effect on the Fraud Triangle.\u003c\/p\u003e \u003cp\u003eWhere Is Bedrock for Fraud Deterrence?\u003c\/p\u003e \u003cp\u003eConclusion.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 Definition of Fraud Deterrence.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOverview.\u003c\/p\u003e \u003cp\u003eDeterrence Activities Will Affect Control Culture.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 History of Fraud Deterrence.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction.\u003c\/p\u003e \u003cp\u003eEarly Fraud Deterrence.\u003c\/p\u003e \u003cp\u003eModern Fraud Deterrence.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 The Role of Professional Standards.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction.\u003c\/p\u003e \u003cp\u003ePCAOB Standards.\u003c\/p\u003e \u003cp\u003eAmerican Institute of Certified Public Accountants Auditing Standards.\u003c\/p\u003e \u003cp\u003eAmerican Institute of Certified Public Accountants Accounting\u003c\/p\u003e \u003cp\u003eand Review Standards.\u003c\/p\u003e \u003cp\u003eInstitute of Internal Auditors Standards.\u003c\/p\u003e \u003cp\u003eAssociation of Certified Fraud Examiners Standards.\u003c\/p\u003e \u003cp\u003eCertified Fraud Deterrence Analyst—National Association of\u003c\/p\u003e \u003cp\u003eCertified Valuation Analysts.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 The Fraud Triangle.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOverview.\u003c\/p\u003e \u003cp\u003eElements.\u003c\/p\u003e \u003cp\u003eThe Fraud Triangle and Financial Reporting Fraud.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 Motivations of Fraud Deterrence and the Transition to Investigation.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction.\u003c\/p\u003e \u003cp\u003eMotivations for Deterrence Analysis.\u003c\/p\u003e \u003cp\u003eTransition to Investigation.\u003c\/p\u003e \u003cp\u003eConclusion.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 A Fraud Deterrence Professional’s Overview of the Legal Process.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction and Objectives.\u003c\/p\u003e \u003cp\u003eBasics of Opinion Testimony and the Role of the Judiciary.\u003c\/p\u003e \u003cp\u003eExpert Qualification Standards : When Is a Witness an “Expert”?\u003c\/p\u003e \u003cp\u003eAdmissibility versus Weight: When Is an Expert’s Opinion\u003c\/p\u003e \u003cp\u003eand\/or Testimony Admissible?\u003c\/p\u003e \u003cp\u003eLimitations on the Scope of Expert Opinion Testimony.\u003c\/p\u003e \u003cp\u003eReports and Discovery Obligations.\u003c\/p\u003e \u003cp\u003eConclusion.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 Human Resources Concerns.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eRetaliation: The Newest Wave of Employment Litigation.\u003c\/p\u003e \u003cp\u003eAn Ounce of Prevention: Background Checks and Employment Inquiries\u003c\/p\u003e \u003cp\u003eUnder the Fair Credit Reporting Act.\u003c\/p\u003e \u003cp\u003eChecklist for Complying with the FCRA When\u003c\/p\u003e \u003cp\u003eUsing a Third Party to Obtain “Consumer Reports.\"\u003c\/p\u003e \u003cp\u003eConclusion.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix 8A.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSelected Federal Whistleblower Statutes.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix 8B.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe U.S. Equal Employment Opportunity Commission.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix 8C.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDisclosure to Applicant Regarding Consumer Reports.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix 8D.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDisclosure to Employee Regarding Consumer Reports.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix 8E.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSample Notice of Intent to Obtain an Investigative.\u003c\/p\u003e \u003cp\u003eConsumer Report.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix 8F.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFair Credit Reporting Act.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix 8G.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSample Disclosure of Nature and Scope of Investigative.\u003c\/p\u003e \u003cp\u003eConsumer Report.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix 8H.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSample Pre-Adverse Action Notice.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix 8I.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSample Adverse Action Notice.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix 8J.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eApplicant.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix 8K.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCurrent Employee.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eSECTION II.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eTOOLS OF FRAUD DETERRENCE.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 Internal Control and Fraud Deterrence: The COSO Integrated Framework.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBackground.\u003c\/p\u003e \u003cp\u003eControl Environment.\u003c\/p\u003e \u003cp\u003eInformation and Communication.\u003c\/p\u003e \u003cp\u003eRisk Assessment.\u003c\/p\u003e \u003cp\u003eControl Procedures.\u003c\/p\u003e \u003cp\u003eMonitoring.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 Recent Corporate Governance Reforms Enacted to Deter Financial Fraud.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eThe Sarbanes-Oxley Act of 2002 and Related Rules and Regulations.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction.\u003c\/p\u003e \u003cp\u003eBoard of Directors.\u003c\/p\u003e \u003cp\u003eAudit Committee.\u003c\/p\u003e \u003cp\u003eManagement.\u003c\/p\u003e \u003cp\u003eInternal Auditors.\u003c\/p\u003e \u003cp\u003eEnforcement.\u003c\/p\u003e \u003cp\u003eProtections for Directors and Officers.\u003c\/p\u003e \u003cp\u003eConclusion.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e11 Generation-X Technologies and Information Assurance.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOverview.\u003c\/p\u003e \u003cp\u003eDo We Need a Paradigm Shift in Systems Assurance and Auditing?\u003c\/p\u003e \u003cp\u003eGeneration X Enterprise Technologies: State of the Art.\u003c\/p\u003e \u003cp\u003eInformation Systems Integration: A Challenge.\u003c\/p\u003e \u003cp\u003eAssured Information Emanates from Assured Systems.\u003c\/p\u003e \u003cp\u003eInformation Assurance: A Function of Strategic Importance.\u003c\/p\u003e \u003cp\u003eVarious Information Assurance and Control Measures.\u003c\/p\u003e \u003cp\u003eBritish Standards: BS7799 and BS 7799-2:2002.\u003c\/p\u003e \u003cp\u003eSystem Security Engineering Capability Maturity Model: SSE-CMM.\u003c\/p\u003e \u003cp\u003eConclusion.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e12 The Impact of Communications Infrastructure on Fraud Detection\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eand Deterrence.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction.\u003c\/p\u003e \u003cp\u003eFraud and Technology.\u003c\/p\u003e \u003cp\u003eCommunication Security Solutions.\u003c\/p\u003e \u003cp\u003eCorrelation.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e13 Process and Information Validation.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart I: Interview and Interrogation Process.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDifference between Interview and Interrogation.\u003c\/p\u003e \u003cp\u003ePreparation and Room Setting.\u003c\/p\u003e \u003cp\u003eInterviewer\/Interrogator Demeanor.\u003c\/p\u003e \u003cp\u003eDetecting Deception.\u003c\/p\u003e \u003cp\u003eConducting the Interview.\u003c\/p\u003e \u003cp\u003eInterrogation.\u003c\/p\u003e \u003cp\u003eStructured Approach to the Interview and Interrogation.\u003c\/p\u003e \u003cp\u003eof a Suspect in a Fraud Investigation.\u003c\/p\u003e \u003cp\u003eConclusion.\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart II: Forensic Document and Handwriting Examination.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat Is a “Document”?\u003c\/p\u003e \u003cp\u003eForgery.\u003c\/p\u003e \u003cp\u003eRed Flags of Document Examination.\u003c\/p\u003e \u003cp\u003eCaution.\u003c\/p\u003e \u003cp\u003eRed Flags of Handwriting Identification.\u003c\/p\u003e \u003cp\u003eSuggested Reading.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e14 Data Analysis and Monitoring: How Effective Data Analysis Can\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eIdentify Fraud Risk Indicators and Promote Business Intelligence.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction.\u003c\/p\u003e \u003cp\u003eData Basics.\u003c\/p\u003e \u003cp\u003eInformation Systems.\u003c\/p\u003e \u003cp\u003eGenerating Business Intelligence.\u003c\/p\u003e \u003cp\u003eWhat to Look for in Data Analysis Technology.\u003c\/p\u003e \u003cp\u003ePutting It All Together.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e15 Reporting.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction.\u003c\/p\u003e \u003cp\u003eFunction of Fraud Deterrence Reports.\u003c\/p\u003e \u003cp\u003eReporting on Internal Control.\u003c\/p\u003e \u003cp\u003eReporting in an Investigation.\u003c\/p\u003e \u003cp\u003eImportance of Documentation.\u003c\/p\u003e \u003cp\u003eConclusion.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eSECTION III.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAPPLICATIONS OF FRAUD DETERRENCE.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e16 Deterring Fraudulent Financial Reporting and Asset Misappropriation.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction.\u003c\/p\u003e \u003cp\u003eOrganizational (Corporate) Culture.\u003c\/p\u003e \u003cp\u003eOrganizational (Corporate) Governance.\u003c\/p\u003e \u003cp\u003eInternal Controls for Deterrence.\u003c\/p\u003e \u003cp\u003eDeterrence Monitoring.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e17 Fraud and the Bankruptcy Code.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction.\u003c\/p\u003e \u003cp\u003eBankruptcy Refuge for Fraudulent Actors.\u003c\/p\u003e \u003cp\u003eBankruptcy Fraud.\u003c\/p\u003e \u003cp\u003eFraudulent Transfer Statutes.\u003c\/p\u003e \u003cp\u003eIntentionally Fraudulent Transfers.\u003c\/p\u003e \u003cp\u003eConstructively Fraudulent Transfers.\u003c\/p\u003e \u003cp\u003eApplication of Fraudulent Transfer Laws.\u003c\/p\u003e \u003cp\u003eRemedies for the Recovery of Fraudulent Transfers.\u003c\/p\u003e \u003cp\u003eCorporate Actors\/Individual Liability.\u003c\/p\u003e \u003cp\u003eConclusion.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix 17A.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eUniform Fraudulent Conveyance Act and Uniform Fraudulent Transfer Act.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix 17B.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eUniform Fraudulent Conveyance Act.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix 17C.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eUniform Fraudulent Transfer Act.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix 17D.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e18 U.S.C. §§ 152–157.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix 17E.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e11 U.S.C. § 548. Fraudulent Transfers and Obligations.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix 17F.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e11 U.S.C. § 522 Exemptions.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix 17G.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e11 U.S.C. § 101(31). Definitions.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e18 Discovering and Preventing Fraud in Business Formation and Dissolution.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction.\u003c\/p\u003e \u003cp\u003eFundamental Assessments.\u003c\/p\u003e \u003cp\u003eFactors Affecting Whether the Fraud Will Succeed.\u003c\/p\u003e \u003cp\u003eInformational Rights and Fraud.\u003c\/p\u003e \u003cp\u003eApproval Rights and Governance.\u003c\/p\u003e \u003cp\u003eAdditional Drafting Solutions.\u003c\/p\u003e \u003cp\u003eMinimizing the Occurrence of Fraud.\u003c\/p\u003e \u003cp\u003eDiscovery of Fraud.\u003c\/p\u003e \u003cp\u003eRemedies.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e19 Identity Theft and Privacy Protection.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction.\u003c\/p\u003e \u003cp\u003eDefinition.\u003c\/p\u003e \u003cp\u003eDevelopment of an Epidemic.\u003c\/p\u003e \u003cp\u003eThe Outbreak and Law Enforcement.\u003c\/p\u003e \u003cp\u003eProtecting Personal Information.\u003c\/p\u003e \u003cp\u003eDetect Unauthorized Use.\u003c\/p\u003e \u003cp\u003eDefend and Regain Your Identity.\u003c\/p\u003e \u003cp\u003eBulk Data Breaches.\u003c\/p\u003e \u003cp\u003eThe Online Frontier of Phishing and Spoofing.\u003c\/p\u003e \u003cp\u003eImpact on Fraud Deterrence.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e20 Intellectual Property.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction.\u003c\/p\u003e \u003cp\u003eHow to Tell When Your Company Has Intellectual Property.\u003c\/p\u003e \u003cp\u003eBasic Reasons for Protecting.\u003c\/p\u003e \u003cp\u003eRoutine Protection.\u003c\/p\u003e \u003cp\u003ePolicing Intellectual Property Rights.\u003c\/p\u003e \u003cp\u003ePossible Recoveries through Litigation.\u003c\/p\u003e \u003cp\u003eConclusion.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e21 Fraud Deterrence in the U.S. Private Equity Finance System.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction.\u003c\/p\u003e \u003cp\u003eU.S. Private Equity System and Its Governance Structure.\u003c\/p\u003e \u003cp\u003eFoundations of a Fraud Deterrence System in Private Equity.\u003c\/p\u003e \u003cp\u003eAdoption of Internal Control Systems within the U.S. Private Equity System.\u003c\/p\u003e \u003cp\u003eConclusions and Recommendations.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eGlossary of Terms.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eIndex.\u003c\/b\u003e\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":53515434033495,"sku":"9780471931348","price":103.5,"currency_code":"GBP","in_stock":true}],"url":"https:\/\/bookcurl.com\/products\/the-handbook-of-fraud-deterrence-9780471931348","provider":"Book Curl","version":"1.0","type":"link"}