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基本説明
Presents new cases, checklists and real-world examples, expanded international coverage, and the latest technological tools.
Full Description
How-to, authoritative guidance for creating a best-in-class fraud prevention and compliance program in any organization
Now in a Second Edition, this practical book helps corporate executives and managers understand the full ramifications of good corporate governance and compliance. It covers best practices for establishing a unit to protect the financial integrity of a business; theories and models on how and why fraud occurs in an organization; importance of strong internal controls; major compliance and corporate governance initiatives and milestones since 1985; and more. Complete coverage includes implementation guidance for a robust fraud prevention and compliance program, including sample policies, best practice examples, and a 14-point management antifraud program.
Covers fraud risk assessment and prevention guidance
Looks at global risk issues, including the Foreign Corrupt Practices Act (FCPA) and UK Bribery Act
Examines amendments to the Federal Sentencing Guidelines for Organizational Crime
Discusses Dodd-Frank Whistleblower Provisions
Explores enterprise risk management key program elements
Offers coverage of how fraud and compliance failures contributed to the financial crisis
Includes enhanced principles for fraud data mining
Presents new cases, checklists and real-world examples, expanded international coverage, and the latest technological tools
Shows executives and managers what their responsibilities are regarding fraud prevention, internal controls, and compliance
Provides an instructor's website, including a test bank
Other titles by Biegelman: Building a World-Class Compliance Program and Foreign Corrupt Practices Act Compliance Guidebook
Completely revised and updated, Executive Roadmap to Fraud Prevention and Internal Control, Second Edition is every manager's best resource for understanding all the complex issues and responsibilities associated with fraud and compliance.
Contents
Foreword to the Second Edition xiii
Foreword to the First Edition xvii
Preface xxi
Acknowledgments xxvii
Chapter 1 Fraud's Feeding Frenzy 1
Chapter 2 Fraud Theory and Prevention 23
Chapter 3 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-Oxley 47
Chapter 4 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the 2010 Amendments to the Federal Sentencing Guidelines for Organizations 81
Chapter 5 Internal Controls and Antifraud Programs 105
Chapter 6 Financial Statement Fraud 133
Chapter 7 Internal Fraud: Protecting a Company 157
Chapter 8 Former Fraudster and New Man 171
Chapter 9 External Schemes and Scams: The Rest of the Fraud Story 185
Chapter 10 Not Too Big to Fail 205
Chapter 11 Designing a Robust Fraud Prevention Program 231
Chapter 12 Whistleblowers and Hotlines 255
Chapter 13 Time to Do Background Checks 287
Chapter 14 Training, Training, and More Training 307
Chapter 15 Global Fraud and Corruption Risk 329
Chapter 16 The Feds Are Watching: What to Know and Do Now 349
Chapter 17 A Fraud Prevention Culture That Works 371
Appendix
ACFE Fraud Prevention Checklist 391
About the Authors 395
Index 399
