不正防止ハンドブック<br>The Handbook of Fraud Deterrence

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不正防止ハンドブック
The Handbook of Fraud Deterrence

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  • 製本 Hardcover:ハードカバー版/ページ数 430 p.
  • 言語 ENG
  • 商品コード 9780471931348
  • DDC分類 658.473

基本説明

Explains fraud deterrence through internal control improvement within the structure of forensic accouting procedures.

Full Description


The 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.

Table of Contents

        List of Exhibits                           xxi
Preface xxiii
Acknowledgments xxv
SECTION I PROFESSIONAL ENVIRONMENT OF FRAUD 1 (116)
DETERRENCE
Fraud Deterrence as a Business Management 3 (10)
Tool
Introduction 3 (1)
Motivations for Process Improvement and 3 (2)
Monitoring
How the Mighty Have Fallen 5 (1)
Importance of Internal Controls in 6 (1)
Dynamic External Environments
Environmental Change and Its Effect on 7 (2)
the Fraud Triangle
Where Is Bedrock for Fraud Deterrence? 9 (2)
Conclusion 11 (2)
Definition of Fraud Deterrence 13 (2)
Overview 13 (1)
Deterrence Activities Will Affect Control 14 (1)
Culture
History of Fraud Deterrence 15 (14)
Introduction 15 (1)
Early Fraud Deterrence 15 (1)
Modern Fraud Deterrence 16 (13)
The Role of Professional Standards 29 (12)
Introduction 29 (1)
PCAOB Standards 29 (2)
American Institute of Certified Public 31 (7)
Accountants Auditing Standards
American Institute of Certified Public 38 (1)
Accountants Accounting and Review
Standards
Institute of Internal Auditors Standards 38 (1)
Association of Certified Fraud Examiners 39 (1)
Standards
Certified Fraud Deterrence 40 (1)
Analyst---National Association of
Certified Valuation Analysis
The Fraud Triangle 41 (6)
Overview 41 (1)
Elements 41 (4)
The Fraud Triangle and Financial 45 (2)
Reporting Fraud
Motivations of Fraud Deterrence and the 47 (10)
Transition to Investigation
Introduction 47 (1)
Motivations for Deterrence Analysis 48 (2)
Transition to Investigation 50 (5)
Conclusion 55 (2)
A Fraud Deterrence Professional's Overview 57 (12)
of the Legal Process
Introduction and Objectives 57 (1)
Basics of Opinion Testimony and the Role 57 (2)
of the Judiciary
Expert Qualification Standards: When Is a 59 (1)
Witness an ``Expert''?
Admissibility versus Weight: When Is an 60 (3)
Expert's Opinion and/or Testimony
Admissible?
Limitations on the Scope of Expert 63 (1)
Opinion Testimony
Reports and Discovery Obligations 64 (1)
Conclusion 65 (4)
Human Resources Concerns 69 (48)
Retaliation: The Newest Wave of 69 (10)
Employment Litigation
An Ounce of Prevention: Background Checks 79 (4)
and Employment Inquiries Under the Fair
Credit Reporting Act
Checklist for Complying with the FCRA 83 (1)
When Using a Third Party to Obtain
``Consumer Reports''
Conclusion 84 (1)
Appendix 8A Selected Federal 85 (1)
Whistleblower Statutes
Appendix 8B The U.S. Equal Employment 86 (17)
Opportunity Commission
Appendix 8C Disclosure to Applicant 103 (1)
Regarding Consumer Reports
Appendix 8D Disclosure to Employee 104 (1)
Regarding Consumer Reports
Appendix 8E Sample Notice of Intent to 105 (1)
Obtain an Investigative Consumer Report
Appendix 8F Fair Credit Reporting Act 106 (3)
Appendix 8G Sample Disclosure of Nature 109 (1)
and Scope of Investigative Consumer Report
Appendix 8H Sample Pre-Adverse Action 110 (1)
Notice
Appendix 8I Sample Adverse Action Notice 111 (1)
Appendix 8J Applicant 112 (1)
Appendix 8K Current Employee 113 (4)
SECTION II TOOLS OF FRAUD DETERRENCE 117 (144)
Internal Control and Fraud Deterrence: The 119 (24)
COSO Integrated Framework
Background 119 (3)
Control Environment 122 (4)
Information and Communication 126 (2)
Risk Assessment 128 (3)
Control Procedures 131 (6)
Monitoring 137 (6)
Recent Corporate Governance Reforms Enacted 143 (18)
to Deter Financial Fraud: The
Sarbanes-Oxley Act of 2002 and Related
Rules and Regulations
Introduction 143 (5)
Board of Directors 148 (1)
Audit Committee 149 (3)
Management 152 (1)
Internal Auditors 153 (1)
Enforcement 154 (1)
Protections for Directors and Officers 154 (1)
Conclusion 155 (6)
Generation-X Technologies and Information 161 (16)
Assurance
Overview 161 (1)
Do We Need a Paradigm Shift in Systems 161 (1)
Assurance and Auditing?
Generation X Enterprise Technologies: 162 (1)
State of the Art
Information Systems Integration: A 163 (3)
Challenge
Assured Information Emanates from Assured 166 (1)
Systems
Information Assurance: A Function of 166 (4)
Strategic Importance
Various Information Assurance and Control 170 (3)
Measures
British Standards: BS7799 and BS 173 (1)
7799-2:2002
System Security Engineering Capability 174 (1)
Maturity Model: SSE-CMM
Conclusion 174 (3)
The Impact of Communications Infrastructure 177 (12)
on Fraud Detection and Deterrence
Introduction 177 (1)
Fraud and Technology 177 (1)
Communication Security Solutions 178 (9)
Correlation 187 (2)
Process and Information Validation 189 (34)
Part I: Interview and Interrogation 189 (1)
Process
Difference between Interview and 190 (1)
Interrogation
Preparation and Room Setting 190 (3)
Interviewer/Interrogator Demeanor 193 (2)
Detecting Deception 195 (4)
Conducting the Interview 199 (9)
Interrogation 208 (4)
Structured Approach to the Interview and 212 (3)
Interrogation of a Suspect in a Fraud
Investigation
Conclusion 215 (1)
Part II: Forensic Document and 216 (1)
Handwriting Examination
What Is a ``Document''? 216 (1)
Forgery 217 (1)
Red Flags of Document Examination 218 (1)
Caution 219 (1)
Red Flags of Handwriting Identification 220 (1)
Suggested Reading 221 (2)
Data Analysis and Monitoring: How Effective 223 (26)
Data Analysis Can Identify Fraud Risk
Indicators and Promote Business Intelligence
Introduction 223 (2)
Data Basics 225 (12)
Information Systems 237 (7)
Generating Business Intelligence 244 (3)
What to Look for in Data Analysis 247 (1)
Technology
Putting It All Together 248 (1)
Reporting 249 (12)
Introduction 249 (1)
Function of Fraud Deterrence Reports 249 (2)
Reporting on Internal Control 251 (3)
Reporting in an Investigation 254 (4)
Importance of Documentation 258 (1)
Conclusion 259 (2)
SECTION III APPLICATIONS OF FRAUD DETERRENCE 261 (154)
Deterring Fraudulent Financial Reporting 263 (8)
and Asset Misappropriation
Introduction 263 (1)
Organizational (Corporate) Culture 264 (2)
Organizational (Corporate) Governance 266 (2)
Internal Controls for Deterrence 268 (1)
Deterrence Monitoring 268 (3)
Fraud and the Bankruptcy Code 271 (80)
Introduction 271 (1)
Bankruptcy Refuge for Fraudulent Actors 272 (13)
Bankruptcy Fraud 285 (11)
Fraudulent Transfer Statutes 296 (6)
Intentionally Fraudulent Transfers 302 (1)
Constructively Fraudulent Transfers 303 (3)
Application of Fraudulent Transfer Laws 306 (5)
Remedies for the Recovery of Fraudulent 311 (2)
Transfers
Corporate Actors/Individual Liability 313 (4)
Conclusion 317 (1)
Appendix 17A Uniform Fraudulent 318 (2)
Conveyance Act and Uniform Fraudulent
Transfer Act
Appendix 17B Uniform Fraudulent 320 (2)
Conveyance Act
Appendix 17C Uniform Fraudulent Transfer 322 (6)
Act
Appendix 17D 18 U.S.C. § 152--157 328 (2)
Appendix 17E 11 U.S.C. § 548. 330 (3)
Fraudulent Transfers and Obligations
Appendix 17F 11 U.S.C. § 522 333 (3)
Exemptions
Appendix 17G 11 U.S.C. § 101(31). 336 (15)
Definitions
Discovering and Preventing Fraud in 351 (8)
Business Formation and Dissolution
Introduction 351 (1)
Fundamental Assessments 351 (2)
Factors Affecting Whether the Fraud Will 353 (1)
Succeed
Informational Rights and Fraud 353 (1)
Approval Rights and Governance 354 (1)
Additional Drafting Solutions 355 (1)
Minimizing the Occurrence of Fraud 355 (1)
Discovery of Fraud 356 (1)
Remedies 356 (3)
Identity Theft and Privacy Protection 359 (24)
Introduction 359 (1)
Definition 360 (1)
Development of an Epidemic 361 (5)
The Outbreak and Law Enforcement 366 (3)
Protecting Personal Information 369 (4)
Detect Unauthorized Use 373 (1)
Defend and Regain Your Identity 374 (1)
Bulk Data Breaches 375 (3)
The Online Frontier of Phishing and 378 (2)
Spoofing
Impact on Fraud Deterrence 380 (3)
Intellectual Property 383 (16)
Introduction 383 (4)
How to Tell When Your Company Has 387 (2)
Intellectual Property
Basic Reasons for Protecting 389 (1)
Routine Protection 390 (4)
Policing Intellectual Property Rights 394 (2)
Possible Recoveries through Litigation 396 (1)
Conclusion 397 (2)
Fraud Deterrence in the U.S. Private Equity 399 (16)
Finance System
Introduction 399 (1)
U.S. Private Equity System and Its 399 (6)
Governance Structure
Foundations of a Fraud Deterrence System 405 (3)
in Private Equity
Adoption of Internal Control Systems 408 (5)
within the U.S. Private Equity System
Conclusions and Recommendations 413 (2)
Glossary of Terms 415 (8)
Index 423