Tax Fraud & Forensic Accounting

Umgang mit Wirtschaftskriminalität

Author: Christian Hlavica,Frank Hülsberg,Uwe Klapproth

Publisher: Springer-Verlag

ISBN: 3834964441

Category: Business & Economics

Page: 410

View: 1779


Das Thema ist von höchster Brisanz in Unternehmen, da ein fehlendes oder unzureichendes Anti-Fraud-Management längst kein Kavaliersdelikt mehr ist. Das Buch beschreibt den nationalen und internationalen rechtlichen Rahmen und die Besonderheiten für den Berufsstand der Wirtschaftsprüfer und Steuerberater beim Aufbau und dem Umgang mit einem Präventionssystem. Die Autoren zeigen dem Berater und Unternehmer den richtigen Umgang mit Bilanzmanipulation, Korruption und Untreue.

Financial Investigations

A Financial Approach to Detecting and Resolving Crimes

Author: N.A

Publisher: Accents Publications Service


Category: Social Science

Page: 401

View: 9395


This packet contains a textbook, an instructor's guide, and a student workbook for a course on conducting financial investigations to detect and solve crimes. The topics covered in the 11 chapters of the textbook and the ancillaries are the following: (1) why financial investigation?; (2) laws related to financial crimes; (3) evidence; (4) sources of information; (5) financial institutions as sources of information; (6) tracing the movement of money through a business; (7) tracing funds using the direct method of proof; (8) tracing funds using indirect methods of proof; (9) planning, conducting, and recording an interview; (10) investigative techniques; and (11) money laundering and forfeitures. The text also contains responses to end-of-chapter questions, a glossary, and two appendixes listing selected sources of information and American Bankers Association numbers of cities and states and Federal Reserve districts. The instructor's guide provides materials for each chapter, including preparation requirements, instructor notes and presentation outline, and an appendix containing exercise feedback sheets, case studies, role-play scenarios, chapter transparencies, and supplemental chapter information. The guide also includes a bank of tests and quizzes. The student workbook contains supporting and supplemental materials to the textbook content including: introductions to each of the chapters, individual and group skill exercises, information sheets, case studies, and worksheets. (KC)

Financial Investigations

A Financial Approach to Detecting and Resolving Crimes

Author: Don Vogel

Publisher: DIANE Publishing

ISBN: 9780788143519


Page: 401

View: 9741


A course developed by the IRS Criminal Investigation for colleges, universities & students who have expressed an interest in learning more about financial investigations. The purpose of this course is twofold: first, to encourage young men & women to consider law enforcement as an enriching career & second, to bring to the reader's attention the serious & sometimes evil crimes that are motivated by money & greed. Contents: evidence, sources of information, financial institutions as sources of information, tracing the movement of money through a business, investigative techniques, money laundering & forfeitures, & much more.

International Fraud Handbook

Author: Joseph T. Wells

Publisher: John Wiley & Sons

ISBN: 1118728556

Category: Business & Economics

Page: 416

View: 3335


The essential resource for fraud examiners around the globe The International Fraud Handbook provides comprehensive guidance toward effective anti-fraud measures around the world. Written by the founder and chairman of the Association of Certified Fraud Examiners (ACFE), this book gives examiners a one-stop resource packed with authoritative information on cross-border fraud investigations, examination methodology, risk management, detection, prevention, response, and more, including new statistics from the ACFE 2018 Report to the Nations on Occupational Fraud and Abuse that reveal the prevalence and real-world impact of different types of fraud. Examples and detailed descriptions of the major types of fraud demonstrate the various manifestations examiners may encounter in organizations and show readers how to spot the “red flags” and develop a robust anti-fraud program. In addition, this book includes jurisdiction-specific information on the anti-fraud environment for more than 35 countries around the globe. These country-focused discussions contributed by local anti-fraud experts provide readers with the information they need when conducting cross-border engagements, including applicable legal and regulatory requirements, the types and sources of information available when investigating fraud, foundational anti-fraud frameworks, cultural considerations, and more. The rising global economy brings both tremendous opportunity and risks that are becoming increasingly difficult to manage. As a result, many jurisdictions are attempting to strengthen their anti-fraud environments — whether through stricter anti-bribery laws or more stringent risk management guidelines — but a lack of uniformity in legal rules and guidance can be challenging for organizations doing business abroad. This book helps examiners mitigate fraud in their own organizations, while taking the necessary steps to prevent potential legal exposure. Understand the different types of fraud, their common elements, and their impacts across an organization Conduct a thorough risk assessment and implement effective response and control activities Learn the ACFE’s standard investigation methodology for domestic and cross-border fraud investigations Explore fraud trends and region-specific information for countries on every continent As levels of risk increase and the risks themselves become more complex, the International Fraud Handbook gives examiners a robust resource for more effective prevention and detection.


Handbuch für die Praxis

Author: Folker Bittmann

Publisher: Walter de Gruyter

ISBN: 3110917629

Category: Law

Page: 928

View: 8874


The special feature about this completely new book is the compact presentation of the three legal areas insolvency criminal law, substantive insolvency law and corporate law in one volume. The entire book is complemented by the presentation of the handling of juridical practice pertaining to insolvency criminal law by district attorney's offices and the courts. The work not only takes up questions and addresses problems, but also covers solutions suitable for practical use.

Fraud Prevention and Detection

Warning Signs and the Red Flag System

Author: Rodney T. Stamler,Hans J. Marschdorf,Mario Possamai

Publisher: CRC Press

ISBN: 1466554541

Category: Business & Economics

Page: 316

View: 9854


Lessons can be learned from major fraud cases. Whether the victim is a company, public agency, nonprofit, foundation, or charity, there is a high likelihood that many of these frauds could have been prevented or detected sooner if early Red Flag warning signs had been identified and acted upon. Fraud Prevention and Detection: Warning Signs and the Red Flag System will enable officers and directors, internal and external stakeholders, as well as outside analysts to protect themselves and their organizations against fraud by effectively detecting, analyzing, and acting on early Red Flag warning signs. Based on an empirically tested strategy, the Red Flag System reflects the authors’ more than 100 years combined experience in the investigation of fraud in high-profile, global cases in North America, Africa, Europe, and the Far East. Readers of this book will: Acquire a general awareness of the nature, characteristics, and dynamics of fraud Understand the process for determining whether a fraud has been committed Develop an understanding of enterprise risk management approaches for fraud risk management, compliance risk management, and managing the risk of fraudulent financial reporting—including an understanding of the limitations inherent in these approaches Learn how to find Red Flag indicators of fraud or suspicious transactions in financial statements, budgets, and contracts Know how to ensure that, once a Red Flag has been identified, appropriate action is taken Fraud can lead to significant financial loss as well as bad press and publicity with significant reputational impact for officers, directors, corporations, and their stakeholders. This book’s no-nonsense approach empowers those charged with protecting organizations to stop these frauds before the organization’s livelihood is jeopardized or to mitigate damage when fraud has occurred.

Fraud Fighter

My Fables and Foibles

Author: Joseph T. Wells

Publisher: John Wiley & Sons

ISBN: 0470636777

Category: Business & Economics

Page: 400

View: 9866


A collection of insightful, poignant, and humorous stories from Dr. Joseph Wells, the world's foremost fraud expert?with gutsy revelations of his own past mistakes From his dysfunctional childhood in rural Oklahoma; his service in the U.S.Navy; a brief stint in public accounting followed by a career in the FBI; and founding the world's largest anti-fraud organization, Wells' colorful life experiences were preparation for his rise to one of the globe's most revered antifraud experts. Written by the preeminent antifraud authority and founder and Chairman of the ACFE Offers a fascinating behind-the-scenes look at the life of one of the most influential white-collar crime experts of our time At a period when dishonesty at top U.S. companies is dominating public attention, The Fables and Foibles of a Fraud Fighter is a surprisingly frank and gripping memoir from an unsurprisingly effective fraud fighter.This autobiography forms a full tapestry of a life, displaying wit, intrigue, trepidation, regret, and finally, ultimate victory.

Executive Roadmap to Fraud Prevention and Internal Control

Creating a Culture of Compliance

Author: Martin T. Biegelman,Joel T. Bartow

Publisher: John Wiley & Sons

ISBN: 1118004582

Category: Business & Economics

Page: 411

View: 8007


How-to, authoritative guidance for creating a best-in-classfraud prevention and compliance program in any organization Now in a Second Edition, this practical book helps corporateexecutives and managers understand the full ramifications of goodcorporate governance and compliance. It covers best practices forestablishing a unit to protect the financial integrity of abusiness; theories and models on how and why fraud occurs in anorganization; importance of strong internal controls; majorcompliance and corporate governance initiatives and milestonessince 1985; and more. Complete coverage includes implementationguidance for a robust fraud prevention and compliance program,including sample policies, best practice examples, and a 14-pointmanagement antifraud program. Covers fraud risk assessment and prevention guidance Looks at global risk issues, including the Foreign CorruptPractices Act (FCPA) and UK Bribery Act Examines amendments to the Federal Sentencing Guidelines forOrganizational Crime Discusses Dodd-Frank Whistleblower Provisions Explores enterprise risk management key program elements Offers coverage of how fraud and compliance failurescontributed 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 technologicaltools Shows executives and managers what their responsibilities areregarding fraud prevention, internal controls, and compliance Provides an instructor's website, including a test bank Other titles by Biegelman: Building a World-Class ComplianceProgram and Foreign Corrupt Practices Act ComplianceGuidebook Completely revised and updated, Executive Roadmap to FraudPrevention and Internal Control, Second Edition is everymanager's best resource for understanding all the complex issuesand responsibilities associated with fraud and compliance. Praise for Executive Roadmap to Fraud Prevention and InternalControl: Creating a Culture of Compliance "Martin Biegelman and Joel Bartow convert their lifelongexperiences and unparalleled knowledge into a concise, well-writtenbook. They provide the essential tools to take aspirational goalsfor fraud prevention and compliance and build them into concreteand effective programs." —From the Foreword by Bradley J. Bondi, Partner,Caldwater, Wickersham & Taft LLP "Executive Roadmap touches all the bases on corporatefraud. The authors – both experienced fraud investigators andfederal law enforcement agents – lay out the history andmajor milestones of corporate fraud, and discuss with precision thekey issues facing today’s executives and compliance leaders.The book provides a valuable overview for business leaders lookingto develop and implement effective compliance programs and instilla culture of integrity in order to help their organizations defeatthe challenges posed by today's sophisticated fraudsters." —Jeffrey Eglash, Senior Counsel, Litigation & LegalPolicy, GE "Biegelman and Bartow provide great insight into not justhow fraud occurs inside of companies, but why.Preventing fraud requires a solid understanding of both, makingthis book a must read for any executive who is serious aboutcreating the compliance mechanisms and the corporate culture neededfor effective fraud prevention." —Aaron G. Murphy, Partner, Latham & WatkinsLLP "Business leaders would be wise to follow the recommendations inthis book. Fraud prevention is more than just creating a set ofpolicies. As the subtitle indicates, it is essential to create aculture of compliance. Empty words accomplish nothing. Theauthors, both experienced fraud examiners, have spent decadesinvestigating fraud, as well as developing strategies to preventit. This book is an essential tool in creating an anti-fraudenvironment in any company." —James D. Ratley, CFE, President & CEO, Associationof Certified Fraud Examiners "Biegelman and Bartow's Executive Roadmap to Fraud Preventionand Internal Control is an essential guide for all who have aninterest in eradicating corporate or institutional fraud. Writtenby experts in detecting and preventing fraud in its myriad forms,this book is a handy source for those who hope to avoid thepredicaments that the authors have seen or in managing the crisesthat arise when the problems cannot be avoided. The new secondedition is an indispensable addition to the libraries of internalcompliance and legal officers, and forensic accountants." —Joel M. Cohen, Partner, Gibson Dunn & Crutcher,former New York federal prosecutor and liaison to the FrenchMinistry of Justice and OECD "Biegelman & Bartow's book offers expert guidance to anyonetasked with understanding and tackling fraud in the workplace.Their straightforward approach informs the reader and provides aroadmap and guidance for implementation of an effective fraudmechanism within any organization – small or large. I plan toprovide a copy of the book to my Board of Directors and executivemembers of management." —Lisanne E. S. Cottington, Compliance Officer, InsightEnterprises, Inc. "This next edition is extremely timely. It covers key topicsthat any management member needs to know in today’sregulatory climate. These authors have used their extensivecorporate and government experience to create a practical and easyto understand compliance guide. A superb resource for anyexecutive." —Karen Popp, Partner at Sidley Austin LLP and formerfederal prosecutor and Associate Counsel to PresidentClinton "With executives increasingly on the hot seat when corporatecompliance issues arise, clear guidance regarding risk areas andbest practices is invaluable. Executive Roadmap to FraudPrevention and Internal Control contains a timely combinationof illustrative stories and practice tips regarding hazards in thiscomplex area. It is a good resource for both corporate executivesand the many professionals assisting corporations to prevent ordetect fraud and build a culture of legal compliance." —Barb Dawson, partner with focus on internalinvestigations and business litigation, Snell & WilmerLLP "Executive Roadmap to Fraud Prevention and Internal Control:Creating a Culture of Compliance is a truly phenomenalbook. Martin Biegelman and Joel Bartow have accomplished anincredible achievement: they have flawlessly bridged the chasmbetween the theoretical/academic and practical/tangible. This is avolume that should not be on the bookshelf of everymanager interested in compliance and fraud prevention (which shouldbe every manager); it should be dog-eared and open on thedesktop of every such manager! Kudos to Messrs.Biegelman and Bartow!" —William J. Kresse, M.S., J.D., CPA, CFF, CFE;Associate Professor, Graham School of Management; Director, Centerfor the Study of Fraud and Corruption, Saint Xavier University,Chicago "Biegelman and Bartow have again provided an invaluable resourcefor leaders in the corporate world who have responsibility forfraud, integrity, and compliance. They send a clear message thataddressing fraud is a two part process- establishing robustcontrols and detection measures; and creating a culture ofcompliance and integrity. This work provides a detailed tourthrough the world of fraud controls while keeping the importance ofculture at the forefront." —Ronald C. Petersen, Executive Director, GlobalSecurity, Ally Financial "From the perspective of an ethics and compliance practitioner,Martin Biegelman's and Joel Bartow's new offering is a Thanksgivingfeast. Too often, companies and organizations get caught up in themoment, and don't stand back to examine the cultural,organizational and historic reasons that fraud exists. Biegelmanand Bartow plow that road, and use their insights to offerinvaluable tips in the design of effective anti-fraudprograms." —James D. Berg, Vice President, Chief Ethics andCompliance Officer, Apollo Group Inc. "Biegelman and Bartow have indeed produced afunctional roadmap for the executive to follow in fraudprevention and internal control. This book is a great asset forthose engaged in the seemingly endless struggle to control fraud. A'must read' for the industry." —Raymond L. Philo, MPA, Executive Director, EconomicCrime Institute, Utica College "As if Executive Roadmap to Fraud Prevention andInternal Control wasn't a powerful enough tool for fraudfighters, now Biegelman and Bartow have added fresh insight andadvice to the second edition. With compelling updates on costlyinternal and external fraud and corruption, together witheasy-to-read descriptions of latest fraud-fighting technologies,this is a must-read for fraud examiners, auditors, attorneys andothers—whether they've read the first edition or not." —Peter Goldmann, President, White-Collar Crime 101LLC/FraudAware "Fraud borders on the ubiquitous in contemporary corporateculture. This book provides a rich and comprehensive guide tocrafting a state of the art fraud deterrence program. While thebook is sure to better equip corporate executives and directors intheir fight against fraud, I intend to draw heavily upon itscontent in educating accounting students who represent the CEO'sand CFO’s of the future." —Ingrid E. Fisher, PhD, CPA, Associate Professor andChair of the Department of Accounting and Law, The University atAlbany-SUNY "The book's exploration of fraud theories ranging from 'rottenapple' to the 'potato chip' (can't eat just one!), provides useful examination of thepsychology of corporate fraud that explains its recurring natureand offers clues to creating a fraud resistant culture." —Zachary W. Carter, Partner and head of the TrialGroup, Dorsey & Whitney LLP and former United States Attorneyfor the Eastern District of New York

HUBZone Program

Fraud and Abuse Identified in Four Metropolitan Areas

Author: Gregory Kutz

Publisher: DIANE Publishing

ISBN: 1437915035


Page: 38

View: 5685


The Small Bus. Admin.'s (SBA) Historically Underutilized Bus. Zone (HUBZone) program provides fed. contracting assistance to small firms located in economically distressed areas, in order to stimulate economic dev¿t. In July 2008, substantial vulnerabilities were identified in SBA's application and monitoring process that demonstrated the HUBZone program is vulnerable to fraud and abuse. Also, 10 HUBZone firms in the Wash., D.C., area misrepresented their eligibility. This report determines: (1) whether additional cases of fraud and abuse exist outside of the Wash., D.C., area; (2) what actions, if any, SBA has taken to establish an effective fraud prevention program for the HUBZone program; and (3) what actions, if any, SBA took against the 10 firms. Illus.

Consumer Sourcebook

Author: Gale Group

Publisher: Gale Cengage

ISBN: 9780787652777

Category: Consumer education

Page: 1250

View: 1958


P IConsumer Sourcebook /I provides a comprehensive digest of accessible resources and advisory information for the American consumer. This new edition identifies and describes some 23,000 programs and services available to the general public at little or no cost. These services are provided by federal, state, county, and local governments and their agencies as well as by organizations and associations. PConsumer affairs and customer services departments for corporations are also listed as well as related publications, multimedia products, general tips and recommendations for consumers. The master index is arranged alphabetically by name and by subject term.

Forensic Accounting For Dummies

Author: Frimette Kass-Shraibman,Vijay S. Sampath

Publisher: John Wiley & Sons

ISBN: 1118027272

Category: Business & Economics

Page: 384

View: 1167


A practical, hands-on guide to forensic accounting Careers in forensic accounting are hot-US News & World Report recently designated forensic accounting as one of the eight most secure career tracks in America., Forensic accountants work in most major accounting firms and demand for their services is growing with then increasing need for investigations of mergers and acquisitions, tax inquiries, and economic crime. In addition, forensic accountants perform specialized audits, and assist in all kinds of civil litigation, and are often involved in terrorist investigations. Forensic Accounting For Dummies will track to a course and explain the concepts and methods of forensic accounting. Covers everything a forensic accountant may face, from investigations of mergers and acquisitions to tax inquiries to economic crime What to do if you find or suspect financial fraud in your own organization Determining what is fraud and how to investigate Whether you're a student pursuing a career in forensic accounting or just want to understand how to detect and deal with financial fraud, Forensic Accounting For Dummies has you covered.

Forensic Analytics

Methods and Techniques for Forensic Accounting Investigations

Author: Mark J. Nigrini

Publisher: John Wiley & Sons

ISBN: 9781118087633

Category: Business & Economics

Page: 480

View: 532


Discover how to detect fraud, biases, or errors in your datausing Access or Excel With over 300 images, Forensic Analytics reviews andshows how twenty substantive and rigorous tests can be used todetect fraud, errors, estimates, or biases in your data. For eachtest, the original data is shown with the steps needed to get tothe final result. The tests range from high-level data overviews toassess the reasonableness of data, to highly focused tests thatgive small samples of highly suspicious transactions. These testsare relevant to your organization, whether small or large, forprofit, nonprofit, or government-related. Demonstrates how to use Access, Excel, and PowerPoint in aforensic setting Explores use of statistical techniques such as Benford's Law,descriptive statistics, correlation, and time-series analysis todetect fraud and errors Discusses the detection of financial statement fraud usingvarious statistical approaches Explains how to score locations, agents, customers, oremployees for fraud risk Shows you how to become the data analytics expert in yourorganization Forensic Analytics shows how you can use Microsoft Accessand Excel as your primary data interrogation tools to findexceptional, irregular, and anomalous records.

Financial Forensics Body of Knowledge

Author: Darrell D. Dorrell,Gregory A. Gadawski

Publisher: John Wiley & Sons

ISBN: 1118218981

Category: Business & Economics

Page: 560

View: 4772


The definitive, must-have guide for the forensic accountingprofessional Financial Forensics Body of Knowledge is theunique, innovative, and definitive guide and technical referencework for the financial forensics and/or forensic accountingprofessional, including nearly 300 forensic tools, techniques,methods and methodologies apply to virtually all civil, criminaland dispute matters. Many of the tools have never before beenpublished. It defines the profession: "The Art & Science ofInvestigating People & Money." It defines Forensic Operators: "…financialforensics-capable personnel… possess unique andspecific skills, knowledge, experience, education, training,and integrity to function in the financial forensicsdiscipline." It defines why: "If you understand financial forensics youunderstand fraud, but not vice versa" by applying financialforensics to all aspects of the financial community. It contains a book-within-a-book Companion Sectionfor financial valuation and litigation specialists. It defines foundational financial forensics/forensic accountingmethodologies: FAIM, Forensic AccountingInvestigation Methodology, ICE/SCORE, CICO, APD, forensiclexicology, and others. It contains a Reader Lookup Table that permitseveryone in the financial community to immediately focus on thepertinent issues.

Contemporary Issues in Crime and Criminal Justice

Essays in Honor of Gilbert Geis

Author: Gilbert Geis,David Shichor

Publisher: Pearson College Division

ISBN: 9780130875853

Category: True Crime

Page: 418

View: 4602


Assembled in honor of the preeminent criminologist and scholar, Gilbert Geis, on the occasion of his seventy-fifth birthday, this volume features original, interesting, cutting-edge essays written by internationally known contributors in such areas as white collar crime, punishment and social control, public policy issues, comparative criminology, law, victimology, and policing. Features writing, for example, by Braithwaite, Vaughn, Short, Farrington, Levi, Pontell, Calavita, Meier, Simpson, Huff, Cullen on a broad array of topics in THEORY AND METHOD IN CRIMINOLOGICAL RESEARCH; WHITE-COLLAR CRIME AND CORPORATE CRIME; SOCIAL CONTROL; INTERNATIONAL AND COMPARATIVE STUDIES; And Various FORMS OF CRIME. For scholars, students, and practitioners of criminal justice.