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The CPA's Handbook of Fraud and Commercial Crime Prevention

Author: Tracy Coenen, CPA, MBA, CFE; Lynford Graham, CPA, PH.D. CFE; and Christian Tregillis, CPA/ABV
Publisher: AICPA
Availability: In Stock
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Description

This unique comprehensive handbook gives you details, tools, and guidance on many areas of fraud prevention and detection including:

  • Audit Sampling and Fraud Examination
  • Managing the risk of fraud
  • Promoting an ethical environment
  • Risk financing and fidelity insurance
  • Computer security and system recovery
  • Internal fraud
  • External fraud for personal gain
  • Commercial crime
  • Computer crime and computer criminals
  • Dealing with a known or suspected fraud
  • Fraud sector-by-sector

This reference is a key tool for controllers responsible for preventing fraud as well as public practitioners who are auditing clients and are exposed to lawsuits if they fail to detect fraud. You will also find guidance on all of these hard-hitting subject areas of interest in one place, like:

  • financial statement fraud
  • fraud investigation
  • corporate security
  • procurement fraud
  • identity theft
  • sector-by-sector fraud prevention checklists

In addition, you'll save time and avoid costly oversight with ready-to-use checklists on the companion CD-ROM – in critical areas including risk management, risk financing and computer security.

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Table of Contents

  • Preface
  • Acknowledgments
  • About the Authors
  • 1. Managing the Risk of Fraud
    • 1.1 The Nature and Extent of Fraud
    • 1.2 Fraud Risk Factors
    • 1.3 Internal Controls and “Fraud-Proofing”
    • 1.4 Detecting and Preventing Fraud in Books of Account
    • 1.5 Risk Management Checklist
  • 2. Promoting an Ethical Environment
    • 2.1 Ethics: A Framework
    • 2.2 Ethical Environment Checklist
  • 3. Insurance Against Fraud
    • 3.1 Financing the Risk of Fraud
    • 3.2 Fraud Insurance
    • 3.3 Important Provisions in Commercial Crime Policies
    • 3.4 Insured’s Responsibilities in the Event of a Loss
    • 3.5 The Insurer
    • 3.6 Fraud Insurance Checklist
  • 4. Computer Security and System Recovery
    • 4.1 The Role of Computers in Modern Corporations
    • 4.2 Management’s Security Issues
    • 4.3 Physical Security
    • 4.4 Logical Security
    • 4.5 System Recovery
    • 4.6 Management’s Responsibilities in a Security Program
    • 4.7 Computer Security Checklist
  • 5. Internal Fraud
    • 5.1 Asset Misappropriation from Within
    • 5.2 Sales and Collection Cycle
    • 5.3 Acquisition and Payment Cycle
    • 5.4 Payroll and Personnel Cycle
    • 5.5 Inventory and Warehousing Cycle
    • 5.6 Capital Acquisition and Repayment Cycle
    • 5.7 Cash Misappropriation
  • 6. External Fraud for Personal Gain
    • 6.1 Fraud Perpetrated by Outsiders
    • 6.2 Individuals Versus Individuals and Corporations
    • 6.3 Individuals Versus the Government
    • 6.4 Individuals Versus Financial Institutions
    • 6.5 Individuals Versus Insurance Companies
  • 7. Commercial Crime
    • 7.1 Overview
    • 7.2 Forms of Commercial Crime
    • 7.3 Prevention of Commercial Crime
  • 8. Computer Crime and Computer Criminals
    • 8.1 Overview
    • 8.2 Computer-Related Crimes
    • 8.3 A Brief History of Computer Crime
    • 8.4 Computer Crime Today
    • 8.5 Fraud and the Internet
    • 8.6 Computer Criminal Profiles
    • 8.7 Controls for Preventing and Detecting Computer Crime
    • 8.8 Computer Fraud, Computer Evidence, and the Science of Computer Forensics
    • 8.9 Selected Computer Crimes
    • 8.10 Conclusion
    • 8.11 Computer Crime Checklists
  • 9. Dealing With a Known or Suspected Fraud
    • 9.1 Overview
    • 9.2 The Five-Step Investigative Approach
    • 9.3 Forensic Accountants
    • 9.4 Dealing With a Known or Suspected Fraud Checklist
  • 10. Reducing the Risk of Financial Statement Fraud
    • 10.1 The Pervasive Nature of Financial Statement Fraud
    • 10.2 Kinds of and Motives for Financial Statement Fraud
    • 10.3 Special Areas of Financial Statement Fraud
    • 10.4 Predictors of Financial Statement Fraud
    • 10.5 Regulatory Responses to Financial Statement Fraud
    • 10.6 Audit Deficiencies and Audit Failures
    • 10.7 Guidance for Auditors
    • 10.8 Checklist: Detection of Financial Statement Fraud
    • 10.9 Checklist: Sarbanes-Oxley
  • 11. Corporate Security: Threat and Crisis Management
    • 11.1 Overview
    • 11.2 The Threat
    • 11.3 Planning and Prevention
    • 11.4 Crisis Management
    • 11.5 Corporate Security Checklists
    • 11.6 The Kroll October 2001 Survey on Security Risk Management
  • 12. Bankruptcy Fraud
    • 12.1 Overview
    • 12.2 The Bankruptcy Process
    • 12.3 Fraud in Bankruptcy Filings
    • 12.4 Elements of Bankruptcy Fraud
    • 12.5 Kinds of Bankruptcy Fraud
    • 12.6 Punishment Provisions
    • 12.7 Referral of Bankruptcy Fraud
    • 12.8 Bankruptcy Fraud Checklist
  • 13. Detecting Procurement Fraud
    • 13.1 Understanding the Procurement Process
    • 13.2 Screening Procurement Contracts
    • 13.3 Scrutinizing Suspect Procurement Contracts
    • 13.4 In-Depth Examination of Suspect Procurement Contracts
    • 13.5 Reporting Fraud in Procurement Contracts
  • 14. Identity Theft and Corporate Identity Fraud
    • 14.1 Introduction
    • 14.2 Laws to Combat Identity Theft
    • 14.3 How Thieves Steal Your Identity
    • 14.4 Personal Identity Theft
    • 14.5 Corporate Identity Theft
    • 14.6 Cyber Identity Theft
    • 14.7 Conclusion
    • 14.8 Checklist: Detection of Personal Identity Theft and Corporate Identity Fraud
  • Appendix A: Fraud Sector-by-Sector (See Fraud Prevention Checklists CD-ROM 2005-2006)
  • Appendix B: Statement on Auditing Standards (SAS) No. 99, Consideration of Fraud in a Financial Statement Audit (See Fraud Prevention Checklists CD-ROM 2005-2006)
  • Glossary
  • Bibliography (Suggested References)
  • Fraud Prevention Checklists CD-ROM
  • Chapter Checklists:
    • Chapter 1: Risk Management Checklist
    • Chapter 2: Ethical Environment Checklist
    • Chapter 3: Fraud Insurance Checklist
    • Chapter 4: Computer Security Checklist
    • Chapter 8: Computer Crime Checklists (Evaluating a Company’s Data Management Policies; Evaluating the Corporate Environment for Computer Crime-Friendly Characteristics; and The State of Authentication Checklist); Sarbanes-Oxley and Internal Control Over IT
    • Chapter 9: Dealing With a Known or Suspected Fraud Checklist
    • Chapter 10: Detection of Financial Statement Fraud Checklist; Sarbanes-Oxley Checklist
    • Chapter 11: Corporate Security Checklists (Comprehensive Risk Assessment Checklist; Threat and Crisis Management Checklist; and Financial Issues to Address When Disaster Strikes)
    • Chapter 12: Bankruptcy Fraud Checklist
    • Chapter 13: Procurement Fraud Checklist
    • Chapter 14: Detection of Personal Identity Theft and Corporate Identity Fraud Checklist
  • Appendix A: Sector-by-Sector Checklists:
    • Construction
    • Financial Services
    • Government
    • High Technology
    • Manufacturing
    • Media and Communications
    • Nonprofit
    • Professional Services
    • Real Estate
    • Recreation
    • Natural Resources
    • Retail
    • Small Business
    • Transportation
    • Wholesale
    • Brokers and Dealers
    • Employee Benefit Plans
    • Health Care Organizations
    • Insurance Companies
    • Investment Companies
  • Other Handbook Materials:
    • Chapter 2: Sample Mission Statement
    • Chapter 2: Sample Organizational Code of Conduct
    • Chapter 12: Exhibit A Bankruptcy Schedules (PDF)
    • Chapter 12: Exhibit B Proof Claim Form
    • Chapter 12: Exhibit C Bankruptcy Referral Letter
    • Appendix B: Statement on Auditing Standards (SAS) No. 99, Consideration of Fraud in a Financial Statement Audit (PDF)
  • Additional Fraud Resources
  • Ethics and Fraud In Business: Cases and Commentary
    • Resource 1: Implementing An Ethics Strategy
    • Resource 2: Designing An Ethics Training Program
    • Resource 3: AICPA/CICA Privacy Framework (Including the AICPA/CICA Trust Services Privacy Principle and Criteria)
    • Resource 4: Evaluating the Independent Auditor: Questions to Consider

Excerpts

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