Corporate Fraud
Autor Michael J. Comeren Limba Engleză Paperback – 15 noi 2016
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Specificații
ISBN-13: 9781138263192
ISBN-10: 1138263192
Pagini: 704
Dimensiuni: 156 x 234 x 43 mm
Greutate: 0.45 kg
Ediția:Revised
Editura: Taylor & Francis
Colecția Routledge
Locul publicării:Oxford, United Kingdom
ISBN-10: 1138263192
Pagini: 704
Dimensiuni: 156 x 234 x 43 mm
Greutate: 0.45 kg
Ediția:Revised
Editura: Taylor & Francis
Colecția Routledge
Locul publicării:Oxford, United Kingdom
Cuprins
Contents: List of figures; List of tables; Foreword. Part 1: The Nature of Corporate Fraud: Attitudes and misconceptions; Categories and theories; How fraud is concealed; Theft and conversion; High-risk areas I; High-risk areas II; High-risk areas III; Computer-related fraud. Part 2: Detecting Corporate Fraud: Critical Point Auditing; Auditing purchases and payments; Auditing other functions. Part 3: Investigating Corporate Fraud: Background to investigation; The skills of interviewing; A framework for investigating. Part 4: Controlling Corporate Fraud: Principles and policies; Problems with personnel; Company-wide control. Appendices; Audit committee terms of reference; Specimen security policy; Control tools and glossary; Information classification; Index.
Notă biografică
Michael J. Comer, who is Non-Executive Chairman of Maxima Group Plc, has been a fraud investigator for more than 40 years and has handled thousands of cases throughout the world, mostly successfully and without publicity. He has been commended at the Central Criminal Court, Old Bailey and at other courts in Europe and the USA for his skills, and told off for a wicked sense of humour.
Recenzii
'The authoritatively written detail is well balanced by the informal writing style, making this book comprehensive, coherent and above all engaging.' Security Management and Industry Today, December 1999 'The author Michael J Comer is well known after his excellent previous first and second editions. The third edition has been carefully updated and is a definite requirement for all security managers and fraud investigators...The price is well worth it for anyone worth his salt, for what it will save his company...The author reveals his experiences together with an exceptional sense of humour rarely found in books on criminal issues...It's an amazing read that one cannot put down.' Professional Security, November 2000 'This is a good book on a difficult subject, especially valuable for its checklists, case studies and guidelines. It is a fascinating source of practical advice and would be useful to any company in ensuring it has a sound policy on fraud , as well as to accountants and business advisers.' Accounting Technician, February 2004 'The book is written in an easy to understand and in some parts a very humorous manner ... Some of the checklists should be issued to all businesses in order for them to truly assess how high their risk to fraud is. ...I would recommend this book not only to accountants, auditors and accountancy students, but would suggest anyone who is involved in any kind of business read it.' AccountingWeb, February 2003
Descriere
A radically revised edition of one of the most successful books in its field. It deals comprehensively with both policy issues and methods, and looks in turn at each of the main business functions from the point of view of risk and prevention.