Fighting Fraud

Name: Fighting Fraud
Author: Gerald L. Kovacich

How to Establish and Manage an Anti-Fraud Program

Specificaties

Paperback, blz. | Engels

Elsevier Science | e druk, 2007

ISBN13: 9780123708687

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Elsevier Science e druk, 2007 9780123708687

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This practical reference provides the basics for instituting a corporate anti-fraud program that helps prepare corporate security professionals and other corporate managers for fighting corporate fraud from inside the company. Fighting Fraud provides an exceptional foundation for security professionals or business executives involved in developing and implementing a corporate anti-fraud program as part of a corporate assets protection program.

The author’s intent is to provide the reader with a practitioner’s guide (a “how-to book), augmented by some background information to put it all in perspective. The approach used should enable the readers to immediately put in place a useful anti-fraud program under the leadership of the corporate security officer (CSO), or other corporate professional.

Specificaties

ISBN13:9780123708687

Taal:Engels

Bindwijze:Paperback

Uitgever:Elsevier Science

Hoofdrubriek:Economie

Inhoudsopgave

Preface Acknowledgments Introduction and Premise Section I: An Introduction To The Wonderful World of Fraud Chapter 1 The New-Old Global Business Environment Introduction Globalization of Business — Benefits to Nation-States Expansions of the Global Marketplace and their Areas of Operations Types of Corporations Corporate Owners and Locations Corporate Products The High-Technology Factor Nanotechnology1 High-Technology Related Frauds and Other Crimes Advent of the Superhighways4 The Impact of Superhighways on Frauds and Other Crimes A Short History of Crimes and Other Frauds Via the I-Way Superhighway Frauds and Other Crimes to I-Way Robberies I-Way Robbery — Its Prevalence There Is No I-Way Patrol to Stop I-Way Robbers Global Connectivity Via the I-Way = Global Exposure to Attacks by Fraud-Threat Agents and Other Miscreants Capabilities and Limitations of Law Enforcement Challenges to Security Professionals and Others Case Study 1 Case Study 2 Summary Chapter 2 Corporate Assets, Frauds and Other Terms — What are They? Introduction Definition of General Fraud Specific Fraud Definitions Corporate Assets Other Terms and Definitions Case Study Summary Chapter 3 Fraud-Related Laws Introduction Some U.S. Federal Fraud-Related Laws Relevant Consumer Protection Laws for Fraud in the United States A Few Examples of U.S. Federal Enforcement of Fraud-Related Laws, Approach and Actions Mail Fraud Statutes (condensed and paraphrased) Money Laundering Financial Institution Fraud (Bank Fraud) Civil Litigation U.S. Treasury Collection Securities Violations Role of Phone Companies European Fraud-Related Laws EU Fight Against Frauds ASIA and Fighting Fraud Case Study "Blowing the Whistle" on Defrauders can be Dangerous Summary Chapter 4 Corporations Don't Commit Frauds, People Do Introduction Are Defrauders a Product of Their Environment, or is it in Their Genes? Some Criminology Theories Fraud-Threat Agents Human Errors — Accidents Man-Made or Malicious Fraud Threats Potential Fraud-Threat Agents Capabilities Motivation Access Catalysts Inhibitors Amplifiers Fraud-Related Factors for Attacking Systems Relationship of Threat Elements Case Study Summary Chapter 5 Fighting Fraud — Whose Job is it Anyway? Introduction Role of Executive Management Role of Corporate Management Role of the Corporate Employees Role of the Ethics Director Role of the Auditor Role of the Fraud Examiner Role of the Chief Security Officer (CSO) Why the Corporate Security Professional? Case Study Summary Chapter 6 Where There is a Will There is a Way — Fraud Schemes Introduction Types of Fraud Schemes Financial Credit Card Skimming Mortgage Frauds Computer and Telecommunications Frauds ATM Frauds Click Fraud Clip-on Fraud Securities Frauds Employment Application Frauds Identity Theft Scams "Nigerian Scam" Accounting Fraud Schemes Bribery and Corruption Conflicts of Interest Purchasing — Four Basic Categories Inventory17 Investments and Fixed Assets Payroll and Personal Expenses Procurement/Contracts Telemarketing Fraud Advance Fee Scheme Common Health Insurance Frauds Letter of Credit Fraud Prime Bank Notes The Ponzi Scheme Pyramid Scheme Case Study Summary Chapter 7 Fraud Cases and Commentary — Learning by Example Introduction Actual Fraud and Fraud-Related Cases Phishers and Taxpayers Fraud by Corporate Executives Foreign Exchange Trading Fraud Katrina Waste and Frauds Organized Crime and Cybercrime Securities Fraud in Cyberspace Computer Hard Drives Lead to Frauds Debt-Collecting Frauds Government Contracting Fraud Fraud-Threat Agents Can Be Anyone in Any Position U.S. Securities and Exchange Commission (SEC) Fighting Fraud Fraud in School Systems Dead Soldiers and E-Mail Scams Another Example of Insider Fraud Executive Management and Accounting Fraud Merchandise Receipt and Exchange Fraud Click Frauds Mortgage Fraud Government Contractors and Fraud Frauds and Microsoft Software Y2K-Related Fraud Data Storage Conducive to Fraud-Threat Agents Another Example of Click Fraud Pyramid Schemes Move on to the Internet Prepaid Cellular Phone Fraud Identifying International Corruption Credit Card Information Theft and Frauds Hackers, Crackers, Phishers, Oh My! Urban Legends and Frauds Medical Research Frauds Corruption and the War in Iraq Comments on Identity Thefts as a Vehicle to Fraud Lobbyists and Corruption Internet Scams are International Faking a Medical Condition Internet Fraud Sweep ATM Fraud Social Security Scam Stamp Fraud Banker and Identity Theft Accounting Firm Fraud Lawyers and Medical Rip-offs Another Mention of the "Nigerian" Scams — Variations on a Theme Case Study Summary Section II: Establishing and Managing an Anti-Fraud Program Chapter 8 The International Widget Corporation Introduction IWC Background Information Key Elements for the CSO to Consider Getting to Know IWC IWC's Business Plan Strategic Business Plan Tactical Business Plan IWC's Annual Business Plan IWC and the History of Its CSO Key Elements of IWC's Annual Business Plan Anti-Fraud Program Planning IWC's Departments of Primary Importance to the CSO IWC Vision, Mission, and Quality Statements Plans Other IWC Plans and CSO Support Case Study Summary Chapter 9 Establishing an Anti-Fraud Program Introduction IWC's Anti-Fraud Program Anti-Fraud Program Project Planning IWC Anti-Fraud Program Project Planning and Management Anti-Fraud Program Project Team Anti-Fraud Drivers — The First Major Task in Anti-Fraud Program Development IWC Anti-Fraud Program Requirements — Policies96 Risk Assessment — The Second Major Task in Developing an Anti-Fraud Program Basics of IWC's Risk Assessment Process97 Threats Natural Threats Man-Made Threats Vulnerabilities Risks Assets Protection Risk Assessments Assets Protection Risk Analyses Developing Anti-Fraud Defenses Three Key Ingredients in an Anti-Fraud Program's Defenses IWC's Anti-Fraud Policies Anti-Fraud Requirements and Policy Directive Anti-Fraud Procedures The CSO and Security Department's Anti-Fraud Accountabilities Off-Site Corporate Facilities Recruiting Anti-Fraud Professionals Case Study Summary Chapter 10 Managing an Anti-Fraud Program Introduction CSO Leadership Management versus Leadership Meeting Customers' Expectations IWC Internal Customers IWC External Customers IWC Executive Management Expectations of a CSO Managing Risk Security's Vision, Mission, and Quality Statements Managing the IWC Anti-Fraud Program Planning Some Aspects to Incorporate into an Anti-Fraud Program Plan Budgeting Controlling Quality, Process Improvement, and Assessment of Organization Performance Process Management Performance Management Using Technology to Deliver Anti-Fraud Program Support and Services Managing Quality and Management Oversight What is Risk Management As It Relates to IWC's Anti-Fraud Program? Managing and Reducing Risks to Corporate Assets Program for Managing Anti-Fraud Defensive Risks Responding to Fraud Incidents Managing Fraud Threats Case Study Summary Chapter 11 Winning through Teaming Introduction Anti-Fraud Program Team Building Executive Management as Team Members Teaming with IWC Executive Management Through a Business Approach Teaming with Corporate Peers Teaming and Dealing with Office Politics Teaming with Your Security Managers Teaming with Your Security Staff Teaming and Dealing with Satellite Offices in IWC Headquarters in the United States Teaming and Dealing with Satellite Offices in Foreign Lands Case Study Summary Chapter 12 Anti-Fraud Functions Introduction Anti-Fraud Project Team Functional Tasks Anti-Fraud Functions Anti-Fraud Program's Non-Security Team Functions and Members Case Study Summary Chapter 13 Are We Winning the Battle? How Do We Know? Measure it! Introduction Measuring an Anti-Fraud Program's Costs, Benefits, Successes, and Failures Common LOE Measurement Techniques for Each Function Examples of Metrics by Function Investigations and NCIS Metric Chares Examples of Anti-Fraud Investigations Metrics Process Measurements Case Study Summary Section III: The Fraudulent Future Chapter 14 What Will the Fraudulent Future Hold for Corporations? Introduction Globalization of Business to Continue Employees of the Future The Future Global Corporation Future of Fraud Attacks on Corporations Future Anti-Fraud Protection Needs of Corporations Case Study Summary Chapter 15 The Impact of High Technology on Fraud Introduction High-Technology Frauds High-Technology Anti-Fraud Defenses Case Study Summary Chapter 16 What the Security and Other Anti-Fraud Professionals Must Do Now to Personally Prepare to Combat Tomorrow's Frauds Introduction Becoming and Staying Proactive and Aggressive in Fighting Fraud Getting a Fraud Education Gaining Fraud-Related Certifications Associations Gaining Anti-Fraud Experience To Conduct or not to Conduct Fraud Lectures and Write Fraud Articles Case Study Summary Chapter 17 Summary and Final Thoughts Introduction Summary Final Thoughts hat Others Think About the Anti-Fraud Leadership Position in a Corporation Toby J. F. Bishop, CFE, CPA, FCA, President and Chief Executive Office, Association of Certified Fraud Examiners World Headquarters In Conclusion-My Thoughts Some References End of Line About the Author Index

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