Is this book cover seven different topics as follows:
Part 1 comprising Chapters 1,2, and 3 provides an introduction to fraud and an overwiew of the fraud problem. Chapter 1 discusses the nature of fraud, Chapter 2 describes fraud perpetratos and their motivations for bein g dishonest and Chapter 3 provides ah overwiev of the different ways to fight and hopefully feduce fraud.
Parts 2 and 3 of the book focus on fraud and hopefull prevention (Chapter 4) and fraud detection (Chapter 5 and 6). Chapter 5 discusses treditional fraud fraud detection methods, while Chapter 6 introduces you to the use of technology to proactively detect fraud.
Part 4 covers the various elements of fraud investigation. In Chapter 7 we cover theft act investigation methods; in Chapter 8, we cover concealment investigation methods; in Chapter 9, we discuss conversion invstigative methods; and in Chapter 10, we covervarios types of interviewing and otherquery approaches to investiga fraud. The interview techniques you learn in Chapter 10 will make you a more discarning husband or wife, parent, manager, empoloyee, or friend.
Parts 5 and 6 discuss the varios types of fraud. In part 5, we highlight four other types of fraud. Chapter 11 deals with fraud committed againts organization by employees yendors,and costumers. Chapter 12 covers consumer fraud, a chapter that will have immadiate relevance to you and will alert you to the fraud exposures you face every day. Chapter 13 introduce divorce, tax, and bankruptcy fraud all of which are very common because people often try to hide assets from those who want to take them away-the government in the case of taxes and others in the cases of divorse and bankruptcy. Chapter 13 also covers laundering frauds. Chapter 14 discusses e-business frauds, a new and growing type of fraud problem because of the increasing use of the Internet to conduct bussines.
In Part 6, we unclide three chapters on management, or financial statement fraud. In Chapter 15, we provide an overview of financial statement fraud and introduce a proactive model for detecting fraud and errors in financial statements . Chapter 16 focuses on both revenue and inventory ralated frauds , the two, most common ways to intentionally misstate financial statements. In Chapter 17, we discuss three other if financial statement frauds: understating liabilities and expenses overstating assets and inadequate disclousures. These chapters will help you better understend and critique the financial statements of any organization.
The final in the book- containing Chapter 18 discusses options that victims have when deciding how to follow up on frauds they expreince. This chapter orivides. This chapter provides an overwiev ot the criminal and civil statutes governing fraud legal proceedings and helps you understand the various ways organization have to resolve dishonest acts.
We realize that there are many other fraud –related topics that we could have included. We have tried to strike a balance between brevity and topics or gerenal interest and detailed investigation and specific knowledje that exprienced professional fraud examiners would need.