The Handbook of Fraud Deterrence

, by Cendrowski, Harry; Petro, Louis W.; Martin, James P.; Wadecki, Adam A.

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ISBN: 9780471931348 | 0471931349
Cover: Hardcover
Copyright: 12/15/2006

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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.

List of Exhibits

xxi

Preface

xxiii

Acknowledgments

xxv

SECTION I PROFESSIONAL ENVIRONMENT OF FRAUD DETERRENCE

(116)

Fraud Deterrence as a Business Management Tool

(10)

Introduction

(1)

Motivations for Process Improvement and Monitoring

(2)

How the Mighty Have Fallen

(1)

Importance of Internal Controls in Dynamic External Environments

(1)

Environmental Change and Its Effect on the Fraud Triangle

(2)

Where Is Bedrock for Fraud Deterrence?

(2)

Conclusion

(2)

Definition of Fraud Deterrence

(2)

Overview

(1)

Deterrence Activities Will Affect Control Culture

(1)

History of Fraud Deterrence

(14)

Introduction

(1)

Early Fraud Deterrence

(1)

Modern Fraud Deterrence

(13)

The Role of Professional Standards

(12)

Introduction

(1)

PCAOB Standards

(2)

American Institute of Certified Public Accountants Auditing Standards

(7)

American Institute of Certified Public Accountants Accounting and Review Standards

(1)

Institute of Internal Auditors Standards

(1)

Association of Certified Fraud Examiners Standards

(1)

Certified Fraud Deterrence Analyst---National Association of Certified Valuation Analysis

(1)

The Fraud Triangle

(6)

Overview

(1)

Elements

(4)

The Fraud Triangle and Financial Reporting Fraud

(2)

Motivations of Fraud Deterrence and the Transition to Investigation

(10)

Introduction

(1)

Motivations for Deterrence Analysis

(2)

Transition to Investigation

(5)

Conclusion

(2)

A Fraud Deterrence Professional's Overview of the Legal Process

(12)

Introduction and Objectives

(1)

Basics of Opinion Testimony and the Role of the Judiciary

(2)

Expert Qualification Standards: When Is a Witness an ``Expert''?

(1)

Admissibility versus Weight: When Is an Expert's Opinion and/or Testimony Admissible?

(3)

Limitations on the Scope of Expert Opinion Testimony

(1)

Reports and Discovery Obligations

(1)

Conclusion

(4)

Human Resources Concerns

(48)

Retaliation: The Newest Wave of Employment Litigation

(10)

An Ounce of Prevention: Background Checks and Employment Inquiries Under the Fair Credit Reporting Act

(4)

Checklist for Complying with the FCRA When Using a Third Party to Obtain ``Consumer Reports''

(1)

Conclusion

(1)

Appendix 8A Selected Federal Whistleblower Statutes

(1)

Appendix 8B The U.S. Equal Employment Opportunity Commission

(17)

Appendix 8C Disclosure to Applicant Regarding Consumer Reports

103

(1)

Appendix 8D Disclosure to Employee Regarding Consumer Reports

104

(1)

Appendix 8E Sample Notice of Intent to Obtain an Investigative Consumer Report

105

(1)

Appendix 8F Fair Credit Reporting Act

106

(3)

Appendix 8G Sample Disclosure of Nature and Scope of Investigative Consumer Report

109

(1)

Appendix 8H Sample Pre-Adverse Action Notice

110

(1)

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 COSO Integrated Framework

119

(24)

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 to Deter Financial Fraud: The Sarbanes-Oxley Act of 2002 and Related Rules and Regulations

143

(18)

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 Assurance

161

(16)

Overview

161

(1)

Do We Need a Paradigm Shift in Systems Assurance and Auditing?

161

(1)

Generation X Enterprise Technologies: State of the Art

162

(1)

Information Systems Integration: A Challenge

163

(3)

Assured Information Emanates from Assured Systems

166

(1)

Information Assurance: A Function of Strategic Importance

166

(4)

Various Information Assurance and Control Measures

170

(3)

British Standards: BS7799 and BS 7799-2:2002

173

(1)

System Security Engineering Capability Maturity Model: SSE-CMM

174

(1)

Conclusion

174

(3)

The Impact of Communications Infrastructure on Fraud Detection and Deterrence

177

(12)

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 Process

189

(1)

Difference between Interview and Interrogation

190

(1)

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 Interrogation of a Suspect in a Fraud Investigation

212

(3)

Conclusion

215

(1)

Part II: Forensic Document and Handwriting Examination

216

(1)

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 Data Analysis Can Identify Fraud Risk Indicators and Promote Business Intelligence

223

(26)

Introduction

223

(2)

Data Basics

225

(12)

Information Systems

237

(7)

Generating Business Intelligence

244

(3)

What to Look for in Data Analysis Technology

247

(1)

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 and Asset Misappropriation

263

(8)

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 Transfers

311

(2)

Corporate Actors/Individual Liability

313

(4)

Conclusion

317

(1)

Appendix 17A Uniform Fraudulent Conveyance Act and Uniform Fraudulent Transfer Act

318

(2)

Appendix 17B Uniform Fraudulent Conveyance Act

320

(2)

Appendix 17C Uniform Fraudulent Transfer Act

322

(6)

Appendix 17D 18 U.S.C. § 152--157

328

(2)

Appendix 17E 11 U.S.C. § 548. Fraudulent Transfers and Obligations

330

(3)

Appendix 17F 11 U.S.C. § 522 Exemptions

333

(3)

Appendix 17G 11 U.S.C. § 101(31). Definitions

336

(15)

Discovering and Preventing Fraud in Business Formation and Dissolution

351

(8)

Introduction

351

(1)

Fundamental Assessments

351

(2)

Factors Affecting Whether the Fraud Will Succeed

353

(1)

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 Spoofing

378

(2)

Impact on Fraud Deterrence

380

(3)

Intellectual Property

383

(16)

Introduction

383

(4)

How to Tell When Your Company Has Intellectual Property

387

(2)

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 Finance System

399

(16)

Introduction

399

(1)

U.S. Private Equity System and Its Governance Structure

399

(6)

Foundations of a Fraud Deterrence System in Private Equity

405

(3)

Adoption of Internal Control Systems within the U.S. Private Equity System

408

(5)

Conclusions and Recommendations

413

(2)

Glossary of Terms

415

(8)

Index

423

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The Handbook of Fraud Deterrence

Summary

Author Biography

Table of Contents

Supplemental Materials