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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

Preface

Acknowledgments

SECTION I PROFESSIONAL ENVIRONMENT OF FRAUD DETERRENCE

　1 Fraud Deterrence as a Business Management Tool

　　Introduction

　　Motivations for Process Improvement and Monitoring

　　How the Mighty Have Fallen

　　Importance of Internal Controls in Dynamic External Environments

　　Environmental Change and Its Effect on the Fraud Triangle

　　Where Is Bedrock for Fraud Deterrence?

　　Conclusion

　2 Definition of Fraud Deterrence

　　Overview

　　Deterrence Activities Will Affect Control Culture

　3 History of Fraud Deterrence

　　Introduction

　　Early Fraud Deterrence

　　Modern Fraud Deterrence

　4 The Role of Professional Standards

　　Introduction

　　PCAOB Standards

　　American Institute of Certified Public Accountants Auditing Standards

　　American Institute of Certified Public Accountants Accounting and Review Standards

　　Institute of Internal Auditors Standards

　　Association of Certified Fraud Examiners Standards

　　Certified Fraud Deterrence Analyst—National Association of

　　Certified Valuation Analysts

　5 The Fraud Triangle

　　Overview

　　Elements

　　The Fraud Triangle and Financial Reporting Fraud

　6 Motivations of Fraud Deterrence and the Transition to Investigation

　　Introduction

　　Motivations for Deterrence Analysis

　　Transition to Investigation

　　Conclusion

　7 A Fraud Deterrence Professional’s Overview of the Legal Process

　　Introduction and Objectives

　　Basics of Opinion Testimony and the Role of the Judiciary

　　Expert Qualification Standards : When Is a Witness an “Expert”?

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

　　Limitations on the Scope of Expert Opinion Testimony

　　Reports and Discovery Obligations

　　Conclusion

　8 Human Resources Concerns

　　Retaliation: The Newest Wave of Employment Litigation

　　An Ounce of Prevention: Background Checks and Employment Inquiries

　　Under the Fair Credit Reporting Act

　　Checklist for Complying with the FCRA When

　　Using a Third Party to Obtain “Consumer Reports."

　　Conclusion

　　Appendix 8A Selected Federal Whistleblower Statutes

　 Appendix 8B The U.SEqual Employment Opportunity Commission

　Appendix 8C Disclosure to Applicant Regarding Consumer Reports

　 Appendix 8D Disclosure to Employee Regarding Consumer Reports

　Appendix 8E Sample Notice of Intent to Obtain an Investigative

Consumer Report

　 Appendix 8F Fair Credit Reporting Act

　Appendix 8G Sample Disclosure of Nature and Scope of Investigative

Consumer Report

　　Appendix 8H Sample Pre-Adverse Action Notice

　Appendix 8I Sample Adverse Action Notice

　 Appendix 8J Applicant

　Appendix 8K Current Employee

SECTION II TOOLS OF FRAUD DETERRENCE

　9 Internal Control and Fraud Deterrence: The COSO Integrated Framework

　　Background

　　Control Environment

　　Information and Communication

　　Risk Assessment

　　Control Procedures

　　Monitoring

　10 Recent Corporate Governance Reforms Enacted to Deter Financial Fraud

　　The Sarbanes-Oxley Act of 2002 and Related Rules and Regulations

　　Introduction

　　Board of Directors

　　Audit Committee

　　Management

　　Internal Auditors

　　Enforcement

　　Protections for Directors and Officers

　　Conclusion

　11 Generation-X Technologies and Information Assurance

　　Overview

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

　　Generation X Enterprise Technologies: State of the Art

　　Information Systems Integration: A Challenge

　　Assured Information Emanates from Assured Systems

　　Information Assurance: A Function of Strategic Importance

　　Various Information Assurance and Control Measures

　　British Standards: BS7799 and BS 7799-2:2002

　　System Security Engineering Capability Maturity Model: SSE-CMM

　　Conclusion

　12 The Impact of Communications Infrastructure on Fraud Detection and Deterrence

　　Introduction

　　Fraud and Technology

　　Communication Security Solutions

　　Correlation

　13 Process and Information Validation

　Part I: Interview and Interrogation Process

　　Difference between Interview and Interrogation

　　Preparation and Room Setting

　　Interviewer/Interrogator Demeanor

　　Detecting Deception

　　Conducting the Interview

　　Interrogation

　　Structured Approach to the Interview and Interrogation of a Suspect in a Fraud Investigation

　　Conclusion

　Part II: Forensic Document and Handwriting Examination

　　What Is a “Document”?

　　Forgery

　　Red Flags of Document Examination

　　Caution

　　Red Flags of Handwriting Identification

　　Suggested Reading

　14 Data Analysis and Monitoring: How Effective Data Analysis Can

　　Identify Fraud Risk Indicators and Promote Business Intelligence

　　Introduction

　　Data Basics

　　Information Systems

　　Generating Business Intelligence

　　What to Look for in Data Analysis Technology

　　Putting It All Together

15 Reporting

　　Introduction

　　Function of Fraud Deterrence Reports

　　Reporting on Internal Control

　　Reporting in an Investigation

　　Importance of Documentation

　　Conclusion

SECTION III APPLICATIONS OF FRAUD DETERRENCE

　16 Deterring Fraudulent Financial Reporting and Asset Misappropriation

　　Introduction

　　Organizational (Corporate) Culture

　　Organizational (Corporate) Governance

　　Internal Controls for Deterrence

　　Deterrence Monitoring

　17 Fraud and the Bankruptcy Code

　　Introduction

　　Bankruptcy Refuge for Fraudulent Actors

　　Bankruptcy Fraud

　　Fraudulent Transfer Statutes

　　Intentionally Fraudulent Transfers

　　Constructively Fraudulent Transfers

　　Application of Fraudulent Transfer Laws

　　Remedies for the Recovery of Fraudulent Transfers

　　Corporate Actors/Individual Liability

　　Conclusion

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

Appendix 17B Uniform Fraudulent Conveyance Act

　　Appendix 17C Uniform Fraudulent Transfer Act

　　Appendix 17D 18 U.S.C§§ 152–157

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

Appendix 17F 11 U.S.C§ 522 Exemptions

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

　18 Discovering and Preventing Fraud in Business Formation and Dissolution

　　Introduction

　　Fundamental Assessments

　　Factors Affecting Whether the Fraud Will Succeed

　　Informational Rights and Fraud

　　Approval Rights and Governance

　　Additional Drafting Solutions

　　Minimizing the Occurrence of Fraud

　　Discovery of Fraud

　　Remedies

　19 Identity Theft and Privacy Protection

　　Introduction

　　Definition

　　Development of an Epidemic

　　The Outbreak and Law Enforcement

　　Protecting Personal Information

　　Detect Unauthorized Use

　　Defend and Regain Your Identity

　　Bulk Data Breaches

　　The Online Frontier of Phishing and Spoofing

　　Impact on Fraud Deterrence

　20 Intellectual Property

　　Introduction

　　How to Tell When Your Company Has Intellectual Property

　　Basic Reasons for Protecting

　　Routine Protection

　　Policing Intellectual Property Rights

　　Possible Recoveries through Litigation

　　Conclusion

　21 Fraud Deterrence in the U.SPrivate Equity Finance System

　　Introduction

　　U.SPrivate Equity System and Its Governance Structure

　　Foundations of a Fraud Deterrence System in Private Equity

　　Adoption of Internal Control Systems within the U.SPrivate Equity System

　　Conclusions and Recommendations

Glossary of Terms

Index

Harry Cendrowski, a frequent speaker on forensic accounting and litigation, is author of NACVA training programs and many journal articles. He is President of Cendrowski Corporate Advisors that produces two newsletters on fraud: The Fraud Files and Corpo

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书籍介绍

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.