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Fraud and Corruption: Prevention and Detection [Kõva köide]

  • Formaat: Hardback, 312 pages, kõrgus x laius: 246x174 mm, kaal: 740 g
  • Ilmumisaeg: 28-Nov-2006
  • Kirjastus: Gower Publishing Ltd
  • ISBN-10: 0566086999
  • ISBN-13: 9780566086991
  • Formaat: Hardback, 312 pages, kõrgus x laius: 246x174 mm, kaal: 740 g
  • Ilmumisaeg: 28-Nov-2006
  • Kirjastus: Gower Publishing Ltd
  • ISBN-10: 0566086999
  • ISBN-13: 9780566086991
Executives are under enormous pressure to meet stakeholder expectations regarding the prevention of fraud and corruption. However, the drive to demonstrate that they are complying with legislative requirements and high principles has, in many cases, overshadowed the need to deal with the problem itself. As a result, fraud and corruption remain a significant unmanaged source of risk for many organizations. Drawing on experiences across Europe, America and Australia, Iyer and Samociuk give you the tools to establish an effective and far-reaching anti-fraud and corruption programme. Included is a compendium of techniques for assessing the true risk of fraud and corruption, reducing those risks and using health checks to provide early warnings. Also included is The Tightrope, A Story of Fraud and Corruption...which takes the reader from first suspicions through crisis and finally recovery in a vivid and instructive style, covering the lessons in the main text. This new book is a must-read for all those responsible for the prevention of fraud and corruption, risk management, corporate compliance, corporate responsibility and governance.

Arvustused

'This is an articulate, incisive, and practical work for which both authors are to be congratulated. Very often books focused on a narrow topic will only appeal to a narrow readership. This is an exception; it will appeal to anyone responsible for risk management, corporate responsibility, governance, and compliance.' Security Management . '...very readable and richly illustrated with examples from reality' Institute of Internal Auditors (Sweden) 'The book's easy on the eye, broken up with diagrams and anecdotes, and key points at the end of each chapter. The authors lay out for a fraud manager how to recognize, and respect, the risk, how to prevent and detect, yes, and manage incidents, but ultimately how to achieve 'high resistance' against fraud. Every page has something to offer the practitioner. Also offered are a sample fraud policy and 'corporate health check', and a framework for running workshops...the authors plainly have the realities of corporate fraud at their fingertips.' Professional Security 'Fraud and corruption risk experts Martin Samociuk and Nigel Iyer have put together a comprehensive guide to what they call 'the greatest unmanaged risk'. Ingeniously, the authors have split the book in two. The first section equips readers with the tools they need for effective anti-fraud and corruption programmes drawing on decades of experience in Australia, The US and Europe. The second section, The Tightrope offers an anatomy of fraud written as a tense thriller. The book is packed with practical examples and offers a complete how-to on dealing with all aspects of fraud and corruption within all organizations.' Risk Management magazine 'Articulately written, this is in fact two books in one, incorporating a reference guide that focuses on prevention and detection tools and a case novel entitled The Tightrope. The reference part includes chapters on demystifying the issue, recognizing and assessing the risks, prevention and detection, management of

List of Figures
vii
List of Tables
ix
Acknowledgements xi
Foreword xiii
The Greatest Unmanaged Risk
1(4)
Could this be your organisation?
1(1)
Overkill in bureaucracy and legislation
2(1)
A way of making money is to stop losing it
2(3)
Fraud and Corruption Demystified
5(18)
The true cost of fraud and corruption
5(2)
Who are the perpetrators?
7(5)
Unethical behaviour and the corporate psychopath
12(4)
Global business and justifiable fraud and corruption
16(3)
What's being done to stop fraud and corruption?
19(2)
Winning the war
21(1)
Summary of key points
22(1)
Recognising and Respecting the Risk
23(16)
Tone at the top
23(3)
Essence of an anti-fraud and -corruption strategy
26(4)
Implementing the strategy
30(2)
Internal champions and their responsibilities
32(3)
External stakeholders - their role and influence
35(2)
Improving resistance to fraud and corruption
37(1)
Summary of key points
37(2)
Fraud and Corporate Risk Assessment
39(30)
Understanding where fraud and corruption strike
39(1)
Recognising the tools of fraud and corruption
40(9)
Profiling fraud and corruption risk
49(7)
Defining the likelihood
56(4)
Taking immediate steps to reduce the risk
60(8)
Summary of key points
68(1)
Upfront Prevention and Detection
69(30)
Investing in prevention and monitoring
69(2)
Raising awareness
71(5)
Recognising and looking for the red flags
76(14)
Corporate health check
90(7)
Summary of key points
97(2)
Managing Incidents
99(12)
Navigating the minefields of investigations
99(1)
Ground rules for investigations
100(2)
Setting objectives and realistic expectations
102(3)
Managing the investigation and following through
105(4)
Summary of key points
109(2)
Resistance - the Ultimate Goal
111(10)
Recognising the cost
111(1)
External influences on fraud and corruption
112(1)
Developing resistance to fraud and corruption
113(1)
How a fraud and corruption resistance assessment works
114(3)
Achieving a high resistance
117(1)
Future
118(1)
Summary of key points
119(2)
Appendices
121(62)
Sample Fraud and Corruption Policy
123(4)
Example Workshop 1 Output
127(2)
Example Workshop 2 Output
129(4)
Sample Fraud and Corruption Profile
133(6)
Example Training Programmes
139(2)
Practical Training Examples - Answers and Guidelines
141(4)
Sample design for a Corporate Health Check
145(10)
Example Diagnostic Reports from a Health Check
155(14)
Elements of a Fraud and Corruption Resistance Assessment System
169(4)
Fraud and Corruption Library
173(10)
References 183(2)
Index 185(4)
About the authors 189


Nigel Iyer is a practitioner in fraud and corruption risk management with an emphasis on proactive prevention. Martin Samociuk was also a practitioner in fraud and corruption risk management. Both have extensive practical experience in this field in most parts of the world. The authors were founders of the Hibis Group, a consultancy specializing in the prevention and investigation of fraud and corruption.