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Fraud Prevention and Detection: Warning Signs and the Red Flag System
by Mario Possamai Rodney T. Stamler Hans J. MarschdorfMost fraud cases could have been prevented or detected earlier if early warning signs had been taken seriously. This volume enables officers and directors to protect themselves and their entities against fraud by effectively detecting, analyzing, and acting before any damage can be done. Based on an empirically tested strategy, the book teaches readers how to find Red Flag indicators of fraud or suspicious transactions in financial statements, budgets, and contracts and know how to ensure that, once a Red Flag has been identified, appropriate action is taken.
Fraud Prevention in Online Digital Advertising
by Jie Cao Zhiang Wu Xingquan Zhu Haicheng Tao Kristopher Kalish Jeremy KayneThe authors systematically review methods of online digital advertising (ad) fraud and the techniques to prevent and defeat such fraud in this brief. The authors categorize ad fraud into three major categories, including (1) placement fraud, (2) traffic fraud, and (3) action fraud. It summarizes major features of each type of fraud, and also outlines measures and resources to detect each type of fraud. This brief provides a comprehensive guideline to help researchers understand the state-of-the-art in ad fraud detection. It also serves as a technical reference for industry to design new techniques and solutions to win the battle against fraud.
Fraud Risk Assessment
by Leonard W. VonaProviding a comprehensive framework for building an effective fraud prevention model, Fraud Risk Assessment: Building a Fraud Audit Program presents a readable overview for developing fraud audit procedures and building controls that successfully minimize fraud. An invaluable reference for auditors, fraud examiners, investigators, CFOs, controllers, corporate attorneys, and accountants, this book helps business leaders respond to the risk of asset misappropriation fraud and uncover fraud in core business systems.
Fraud Risk in Governmental and Not-for-Profit Organizations
by Lynda DennisFraud Risk in Governmental and Not-for-Profit Organizations
Fraud Smart
by K. H. PickettA professional guide to developing training for fraud risk and detectionThis book provides a simple but effective method of developing a fraud risk awareness strategy that focuses on training employees using a six-stage approach to this task that involves understanding the threat, appreciating respective responsibilities, embracing a sound moral compass, recognizing red flags, mastering suitable internal controls, and managing the risk of fraud. Using this step-by-step approach, all senior executives, managers, employees, and associates can develop an important new skill set that will help them understand and deal with the risk of fraud in the workplace.
Fraud and Carbon Markets: The Carbon Connection (Environmental Market Insights)
by Marius-Christian FrunzaThe VAT Carousel Fraud has seriously undermined the financial integrity of the European Union Emissions Trading Scheme (EU ETS). This timely book is the first to give an overview of fraud in the carbon market. Written by a former broker, it presents unique material on the carbon fraud mechanics and analyses the missing trader fraud (VAT fraud) on European carbon allowances markets with a focus on financial and organised crime issues. Fraud and Carbon Markets: The Carbon Connection assesses the weaknesses of the Kyoto Protocol and environmental markets, using statistics as a forensic tool on the capital markets. It describes specific cases, the court investigations and various mechanisms. It addresses issues of money laundering and international fraud on capital markets, such as stock manipulation, by exploring the financial mechanisms of the fraud, their impact on the market behaviour and the consequences on their econometric features. Researchers and students in climate change policy, environmental finance, financial law, organised crime, forensic statistics, financial regulation and risk management as well as financial regulators and policy makers will find this book of great interest.
Fraud and Corruption in EU Funding: The Problematic Use of European Funds and Solutions (Palgrave Macmillan Studies in Banking and Financial Institutions)
by David Blanco-Alcántara Fernando García-Moreno Rodríguez Óscar López-de-Foronda PérezThis book provides systematic comparative research of antifraud laws and context at EU countries using a Artificial Neural Network (ANN) model to predict illegal activities in ERDF and CF. It also details a map of corruption risk with the goal of reducing corruption and fraud in the management of European Regional Development Funds and Cohesion Funds through the incorporation of adequate measures and strategies derived from the resulting of EUMODFRAUD EU Project. The authors analyse the specific situations, observe the risks and finally, propose an innovative method that allows predicting fraudulent acts, which will be of interest to both academics, researchers, and policy makers in financial services, public finance, and financial crime.
Fraud and Corruption in Public Services: A Guide To Risk And Prevention
by Peter TicknerFraud, corruption and bribery in and around public services have become an increasing concern in recent years. The reported level of fraud and corruption affecting the public sector has remained unacceptably high despite numerous national and international initiatives intended to tackle these crimes and their consequences. Fraud and Corruption in Public Services is a definitive, practical guide to the diverse risks that arise in central and local government. There is guidance on civil and criminal law around fraud, bribery and corruption as well as the national and international governmental measures and initiatives for countering this form of criminality. Most importantly of all, the book offers advice, practical examples and strategies for preventing and combating fraud, bribery and corruption. The text is readable, well-informed and intensely practical; illustrated throughout with real-life examples from the author's 40 year career.
Fraud and Corruption in Public Services: A Guide to Risk and Prevention
by Peter JonesFraud, corruption and bribery in and around public services have become an increasing concern in recent years. The reported level of fraud and corruption affecting the public sector has remained unacceptably high despite numerous national and international initiatives intended to tackle these crimes and their consequences. Fraud and Corruption in Public Services is a definitive, practical guide to the diverse risks that arise in central and local government. There is guidance on civil and criminal law around fraud, bribery and corruption as well as the national and international governmental measures and initiatives for countering this form of criminality. Most importantly of all, the book offers advice, practical examples and strategies for preventing and combating fraud, bribery and corruption. The text is readable, well-informed and intensely practical; illustrated throughout with real-life examples from the author's 40 year career.
Fraud and Corruption: A Convenience Perspective
by Petter GottschalkFraud and Corruption is at the core of financial crime by white-collar offenders. This book provides an introduction to the shadow economy and presents the theory of convenience for white-collar crime. It explains why so few are willing to blow the whistle on people in the elite for misconduct and crime. The book is aimed at readers who are training for and working in control functions. The book illustrates challenges in controlling public administration by political bodies. Readers will learn the definitions of fraud and corruption, the convenience perspective, the role of whistleblowers, and the importance of fraud and corruption investigations. In addition, it presents updated research on white-collar crime as explained by convenience theory and illustrated by problematic issues such as whistleblower retaliation.
Fraud and Corruption: Cases and Materials (Contributions to Finance and Accounting)
by Duncan SmithThis book discusses and analyses fraud and corruption cases from many industries including construction, finance, pharmaceutical, transport, retail, medical, health, communication, education and military.The book is divided into two sections. The first part presents case studies that cover several industry sectors, including not only well-known frauds like Bernie Madoff, Wells Fargo and the Enron case, but also recent events such as the Theranos/Elisabeth Holmes case. The second section of the book includes materials on fraud and corruption such as the full text of the United Nations Convention Against Corruption, the OECD Convention on Combating Bribery of Foreign Public Officials in International Business, and the EIB’s Anti-Fraud Policy and Whistleblowing Policy. It also includes examples about current corporate anti-corruption policies from companies like Apple, Tesla and Coca Cola. For interested readers, the book offers additionally a list of films that realistically cover the topics fraud, corruption and whistleblowing.
Fraud and Corruption: Prevention and Detection
by Martin Samociuk Nigel IyerExecutives are under enormous pressure to meet stakeholder expectations regarding the prevention of fraud and corruption. However, the drive to demonstrate that they are complying with legislative requirements and high principles has, in many cases, overshadowed the need to deal with the problem itself. As a result, fraud and corruption remain a significant unmanaged source of risk for many organizations. Drawing on experiences across Europe, America and Australia, Iyer and Samociuk give you the tools to establish an effective and far-reaching anti-fraud and corruption programme. Included is a compendium of techniques for assessing the true risk of fraud and corruption, reducing those risks and using health checks to provide early warnings. Also included is The Tightrope, A Story of Fraud and Corruption...which takes the reader from first suspicions through crisis and finally recovery in a vivid and instructive style, covering the lessons in the main text. This new book is a must-read for all those responsible for the prevention of fraud and corruption, risk management, corporate compliance, corporate responsibility and governance.
Fraud and Fraud Detection
by Sunder GeeDetect fraud faster--no matter how well hidden--with IDEA automationFraud and Fraud Detection takes an advanced approach to fraud management, providing step-by-step guidance on automating detection and forensics using CaseWare's IDEA software. The book begins by reviewing the major types of fraud, then details the specific computerized tests that can detect them. Readers will learn to use complex data analysis techniques, including automation scripts, allowing easier and more sensitive detection of anomalies that require further review. The companion website provides access to a demo version of IDEA, along with sample scripts that allow readers to immediately test the procedures from the book.Business systems' electronic databases have grown tremendously with the rise of big data, and will continue to increase at significant rates. Fraudulent transactions are easily hidden in these enormous datasets, but Fraud and Fraud Detection helps readers gain the data analytics skills that can bring these anomalies to light. Step-by-step instruction and practical advice provide the specific abilities that will enhance the audit and investigation process. Readers will learn to:Understand the different areas of fraud and their specific detection methodsIdentify anomalies and risk areas using computerized techniquesDevelop a step-by-step plan for detecting fraud through data analyticsUtilize IDEA software to automate detection and identification proceduresThe delineation of detection techniques for each type of fraud makes this book a must-have for students and new fraud prevention professionals, and the step-by-step guidance to automation and complex analytics will prove useful for even experienced examiners. With datasets growing exponentially, increasing both the speed and sensitivity of detection helps fraud professionals stay ahead of the game. Fraud and Fraud Detection is a guide to more efficient, more effective fraud identification.
Fraud in Accounts Payable
by Mary S. SchaefferPraise for Fraud in Accounts Payable"Fraud in Accounts Payable is an insightful book that takes an in-depth look at the three most frequently committed fraudulent cash disbursement schemes directly related to your accounts payable function. Mary provides colorful and poignant stories showing how easy it can be to steal from both within and outside an organization. But the real beauty of this book is that Mary illustrates ways you can immediately begin implementing effective and efficient controls to reduce the opportunities for fraud within your organization."--Matthew D. Storlie, CFE, Fraud & Forensic Services Virchow, Krause & Company, LLP"Mary has delivered another book full of specific suggestions for improving accounts payable processes. Fraud in Accounts Payable is an easy-to-read guide that identifies real-world problems and offers practical solutions. Her books and articles have quickly become some of my core resources."--Stephanie K. O'Cain, Chief Financial Officer Municipal Association of South Carolina"Fraud could never take place in my accounts payable department.""My employees would never steal from me! I trust them too much . . ."Sound familiar?The definitive resource for every accounts payable department, Fraud in Accounts Payable affords you a bird's-eye view of what's really going on in your accounts payable department and how you can defend it against every potential type of fraud, including check fraud, payroll fraud, and T&E fraud.Written by Mary Schaeffer, America's most accomplished accounts payable expert, this thorough and highly readable guide is filled with authoritative tips, techniques, and advice on:Uncovering hidden pockets of weakness where your organization is vulnerableGetting rid of those bad practices that allow all sorts of frauds to flourishSetting up antifraud safeguardsReminding us to "never say never," Fraud in Accounts Payable explains in plain English how to protect your accounts payable department so it becomes--and stays--financially healthy.
Fraud in Financial Statements (Routledge Studies in Accounting)
by Julie E. Margret Geoffrey PeckAs the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law. Evidence shows that accounting anomalies in an organization’s financial statements diminish the quality and serviceability of financial information. However, an anomaly does not necessarily signal fraud. Financial statement fraud is intended to mislead shareholders and other stakeholders. In this book, elements that underpin diversity of accounting anomalies likely found in fraudulent financial accounting statements are revealed. Multiple research methods are used in the analysis of selected international fraud cases, each illustrating examples of financial statement fraud, including: revenue recognition, overstatement and/or misappropriation of assets, understatement of expenses and liabilities, disclosure fraud, bribery and corruption. Additionally, the phoenix phenomenon with regard to fraud in financial accounting is investigated. Drawing on documented observations of commercial and legal cases globally this study highlights the necessity for continued development of financial audit practices and other audit services.
Fraud in the Markets
by Peter GoldmannA dramatic look at fraud's role in our financial markets-and how you can protect yourselfFraud In the Markets reveals the critical role fraud played in the global financial crisis-even as many of the perpetrators continue to go unpunished. Shedding light on the reckless conduct of the former senior executives at major Wall Street firms such as Lehman Brothers, Bear Stearns, Merrill Lynch and others just before their collapse, this timely book shows how the culture of "anything goes" on Wall Street fueled the innovation of exotic but deadly asset-backed securities.A frank insider look at the most dramatic economic and business headlines in recent memory, you will find revealing discussion ofThe egregiously fraudulent lending practices that engulfed the entire US mortgage industryThe brazenly deceptive marketing of asset-backed securitiesA road map to prevent similar disasters from recurringFraud in the Markets offers forward-looking advice, with practical guidelines for protecting yourself and your company from various forms of fraud that were found to have played a role in the current economic and financial crisis.
Fraud: An American History from Barnum to Madoff
by Edward J. BalleisenThe United States has always proved an inviting home for boosters, sharp dealers, and outright swindlers. Worship of entrepreneurial freedom has complicated the task of distinguishing aggressive salesmanship from unacceptable deceit, especially on the frontiers of innovation. At the same time, competitive pressures have often nudged respectable firms to embrace deception. As a result, fraud has been a key feature of American business since its beginnings. In this sweeping narrative, Edward Balleisen traces the history of fraud in America—and the evolving efforts to combat it—from the age of P. T. Barnum through the eras of Charles Ponzi and Bernie Madoff. Starting with an early nineteenth-century American legal world of "buyer beware," this unprecedented account describes the slow, piecemeal construction of modern regulatory institutions to protect consumers and investors, from the Gilded Age through the New Deal and the Great Society. It concludes with the more recent era of deregulation, which has brought with it a spate of costly frauds, including the savings and loan crisis, corporate accounting scandals, and the recent mortgage-marketing debacle. By tracing how Americans have struggled to foster a vibrant economy without enabling a corrosive level of fraud, this book reminds us that American capitalism rests on an uneasy foundation of social trust.
Fraud: The Counter Fraud Practitioner's Handbook (Crime And Society Ser.)
by Alan DoigFraud: The Counter Fraud Practitioner's Handbook looks at fraud investigation methods and explores the practical options for preventing and remedying fraud. An effective fraud and financial crime strategy involves intelligence and prevention, criminal and civil legal procedures, and asset recovery, all of which may involve investigators, internal auditors, security managers, in-house and external legal counsel and advisors. Your strategy depends on the outcomes you are seeking, the nature of the fraud or crime committed and the countries involved. Fraud provides a clear picture of the role of compliance, civil and criminal legal process in any fraud strategy. Chapters then cover investigation strategies for each of the following types of fraud: benefit, health, procurement, employee, telecoms, fiscal, corporate, charity, legal and accounting. Part Three explores the practical options for fraud prevention and remediation, including both civil and criminal asset recovery. This is an essential reference for both public and private sector fraud and security specialists who need to understand the strengths and weaknesses of each element of their organization's strategy against fraud and are seeking to learn from the approach of their colleagues in other industries or organizations. Written by and for practitioners, it is a handbook that deals with the knowledge, detail and the craft that underpins all effective anti-fraud work.
Frauen als Führungskraft
by Sandra MüllerDieses Buch ermutigt weibliche Führungskräfte und Fachexpertinnen zum Führungserfolg. Sechs prägnante Praxisfälle liefern konkretes Werkzeug für die eigene Kompetenzerweiterung. In allen Fallbeispielen stehen weibliche Entscheider im Mittelpunkt. Ein roter Faden aus Reflexionsfragen, Checklisten und Praxistipps ermöglicht den direkten Transfer der Buchinhalte in den Arbeitsalltag. Mit wertvollen Tipps auch für den Umgang mit Gegenwind und zur Bewältigung von Rückschlägen.
Frauen als Führungskraft
by Sandra MüllerDieses Fachbuch ermutigt weibliche Führungskräfte und Fachexpertinnen nun bereits in der 3., überarbeiteten und erweiterten Auflage zum Führungserfolg. Sechs prägnante Praxisfälle liefern konkrete Werkzeuge für die eigene Kompetenzentwicklung. In allen Fallbeispielen stehen weibliche Entscheider im Mittelpunkt. Ein roter Faden aus Reflexionsfragen, Checklisten und Praxistipps ermöglicht den direkten Transfer der Buchinhalte in den eigenen Arbeitsalltag. Auch für Personalexperten liefert das Buch hilfreiche Anregungen für Programme und Projekte, um Frauen durch kompetente Personalentwicklung in Führung zu bringen. Experteninterviews, Praxistipps für gelungenes Selbstmarketing und Checklisten leisten wertvolle Hilfestellung. Mit klugen Tipps für den Umgang mit Gegenwind und zur Bewältigung von Rückschlägen sowie einer neuen Studie in der Generation Y und Z.
Frauen als Führungskraft, 2. Auflage
by Sandra MüllerIm Kampf um die besten Talente setzen viele Unternehmen auf familienfreundliche Personalpolitik. Das schafft gute Voraussetzungen für Frauen, die berufliche und persönliche Ziele verbinden möchten. Dennoch gelingt es Männern aktuell noch häufiger, ihre Karrierewünsche umzusetzen. Wo bleiben die Frauen? Dieses Fachbuch, in 2., korrigierter und ergänzter Auflage erschienen, ermutigt weibliche Führungskräfte und Fachexpertinnen zum Führungserfolg. Sechs prägnante Praxisfälle liefern konkrete Werkzeuge für die eigene Kompetenzentwicklung. In allen Fallbeispielen stehen weibliche Entscheider im Mittelpunkt. Ein roter Faden aus Reflexionsfragen, Checklisten und Praxistipps ermöglicht den direkten Transfer der Buchinhalte in den eigenen Arbeitsalltag. Mit wertvollen Tipps für den Umgang mit Gegenwind und zur Bewältigung von Rückschlägen. Für Personalexperten liefert das Buch hilfreiche Anregungen für Programme und Projekte, um Frauen durch kompetente Personalentwicklung in Führung zu bringen. Experteninterviews, Praxistipps für gelungenes Selbstmarketing und Checklisten liefern wertvolle Hilfestellung.
Frauen als Führungskraft: Stärken nutzen, Erfolgspotenziale realisieren
by Sandra MüllerDieses Fachbuch ermutigt weibliche Führungskräfte und Fachexpertinnen nun bereits in der 4., überarbeiteten und erweiterten Auflage zum Führungserfolg. Prägnante Praxisfälle liefern konkrete Werkzeuge für die eigene Kompetenzentwicklung. Ein roter Faden aus Reflexionsfragen, Checklisten und aktuellen Beispielen ermöglicht den direkten Transfer in den eigenen Arbeitsalltag. Auch für Personalexperten liefert das Buch, das neue Studienergebnisse und interessante Vergleiche zu Vorgängerstudien enthält, hilfreiche Anregungen für Programme und Projekte, um Frauen durch kompetente Personalentwicklung in Führung zu bringen. Experteninterviews aus unterschiedlichen Berufen und Erfahrungstiefen informieren und inspirieren. Erfahren Sie, wie Sie Ihre Stärken ideal einsetzen, auch in schwierigen Führungssituationen und im Kontext von "Inclusive Leadership".
Frauen in Führung
by Barbara LutzDieser Band stellt den Unternehmen und Entscheidern einen Leitfaden zur Verfügung, der die Zusammenhänge der Maßnahmen, die Qualität der Umsetzung und die Wirksamkeit der Aktivitäten zur Förderung von mehr Frauen in Führungspositionen im Unternehmen darstellt. Insbesondere wird erläutert, warum mehr Frauen in Führung Unternehmen innovativer und fortschrittlicher machen. Es bereitet Unternehmen auf das neue Jetzt und die Zukunft der innovativen und agilen Unternehmensführung aktiv vor.Das Buch bietet Unterstützung bei der Entwicklung tragfähiger Konzepte und gibt wesentliche Anhaltspunkte auf Basis wissenschaftlicher Forschung und empirischen Daten von über 160 Unternehmen. Zudem kommen Unternehmen zu Wort, um über ihre Erfahrungen und Motivation sowie die Konsequenzen der erfolgreichen Förderung von Frauen zu berichten.In der Entwicklungs- und Pilotphase, sowie bei den ersten Erhebungen und Auswertungen wurde der FKI durch das Bundesministerium für Familie, Senioren und Jugend gefördert. Seit 2016 übernimmt das Bundesministerium für Familie, Senioren, Frauen und Jugend (BMFSFJ) die Schirmherrschaft für die Auszeichnung der Unternehmen.
Frauen in Führungspositionen: Eine länderübergreifende Analyse der Barrieren und Erfolgsfaktoren
by Hanna ParnowNoch immer sind in Deutschland weniger Frauen in Führungspositionen als Männer, trotz vielfältiger Bemühungen seitens der Unternehmen, der Politik und den Frauen selbst. Werfen wir den Blick in unsere Nachbarländer, scheint es in Skandinavien oder Frankreich einfacher zu gelingen, Familie und Karriere unter einen Hut zu bringen und Führungspositionen attraktiv und gestaltbar für Frauen zu machen.Das Ziel des Buches ist es, einen qualitativen Überblick über die verschiedenen Barrieren und Erfolgsfaktoren für Frauen in Führungspositionen zu geben, die in Deutschland sowie anderen europäischen Ländern in wissenschaftlichen Studien der letzten Jahre belegt wurden. Denn das Potenzial der Frauen zu nutzen, wird einer der wichtigsten ökonomischen Einflussfaktoren der kommenden Jahre im digitalen und demografischen Wandel sein. Die Bereiche, die in Deutschland und anderen europäischen Ländern dabei relevant sind, sind aufgeteilt in Strukturen in Unternehmen und Gesellschaft, Geschlechterrollen und Work-Life-Balance.
Frauen und Verhandlungserfolg: Eine Einführung In Female Negotiation Strategies (Essentials)
by Julia Sophia HabbeTäglich muss jeder von uns verhandeln. Dabei macht es einen Unterschied, ob Männer oder Frauen dies tun. So neigen Frauen dazu, sich mit schlechteren Ergebnissen zufrieden zu geben als Männer. Nach der Forschung lässt sich das mit dem gesellschaftlichen Rollenbild erklären. Wenn Frauen in Konflikten „tough“ auftreten, fürchten sie, ihrem Rollenbild nicht zu entsprechen und negative Gegenreaktionen – zum Beispiel in Form von Sympathieverlust – hervorzurufen (so genannter Backlash-Effekt). Welchen Ausweg gibt es? Dieser Frage geht die genderspezifische Verhandlungsforschung nach. Die Forschungsergebnisse werden in dem vorliegenden essential so vorgestellt, dass sie von jeder Leserin in einer Verhandlungssituation genutzt werden können.Die Autorin Dr. Julia Sophia Habbe ist spezialisiert auf Konfliktlösung, Prozessführung sowie interne Untersuchungen. Sie ist Partnerin einer internationalen Wirtschaftskanzlei in Frankfurt am Main und Lehrbeauftragte der Johann Wolfgang Goethe-Universität im Bereich genderspezifische Verhandlungsführung.