Now in a Second Edition, this practical book helps corporate executives and managers how to set up a comprehensive and effective fraud prevention program in any organization. Completely revised with new cases and examples, the book also discusses new global issues around the Foreign Corrupt Practices Act (FCPA). Additionally, it covers best practices for establishing a unit to protect the financial integrity of a business, among other subjects. The book has many checklists and real-world examples to aid in implementation and an instructor's URL including a test bank to aid in course adoptions.
Table of 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
About the Author :
MARTIN T. BIEGELMAN, CFE, CCEP, has been fighting fraud and corruption for more than thirty-five years in various roles in law enforcement, consulting, and the corporate sector. He is currently a Director in the Global Investigations and Compliance Practice at Navigant Consulting. He previously served as Director of Financial Integrity at Microsoft Corporation.
JOEL T. BARTOW, CFE, CPP, is Operations Director for IntegriGuard, LLC. Mr. Bartow has over twenty-five years of experience in fraud and security investigations as an FBI Special Agent and in the private sector, where he developed successful fraud prevention programs.
