Describes proper fraud auditing procedures for both public and private companies, providing analysis of the factors which allow fraud to develop, how to detect it, and how to properly investigate it.
Learn what works well and avoid the pitfalls in the real world of fraud detection and fraud investigationThis casebook reveals how frauds and fraudsters were discovered—and delves into the investigations that followed. Each chapter covers a particular case, analyzing the factors that allowed fraud to develop and assessing the effectiveness of the detection process and the resulting fraud investigation. Importantly, the casebook examines the steps taken by organizations to recover from the cost of fraud and the damage that fraud has caused.
- High-profile author, Peter Tickner, is well known in auditing and investigative circles
- Cases of fraud, drawn from the author's direct experience as well as world-wide, are supplemented with checklists and practical guidance on fraud detection
| Foreword |
|
vii | |
|
|
| Preface |
|
ix | |
| Acknowledgements |
|
xi | |
|
|
|
1 | (12) |
|
1 The lessons worth learning from past mistakes |
|
|
3 | (10) |
|
|
|
13 | (24) |
|
2 Cooking the books in NHS catering |
|
|
15 | (10) |
|
3 NHS professionals---a better class of fraudster? |
|
|
25 | (12) |
|
PART III CHARITIES AND SCHOOLS |
|
|
37 | (28) |
|
|
|
39 | (12) |
|
|
|
51 | (14) |
|
|
|
65 | (26) |
|
6 Robin Hood or Robbing Hood? |
|
|
67 | (12) |
|
7 Bringing down the bank at Barings |
|
|
79 | (12) |
|
PART V UK POLICE INTERNAL FRAUD |
|
|
91 | (36) |
|
8 The `Laird of Tomintoul'--- and how to get the right to graze sheep at Scotland Yard |
|
|
93 | (14) |
|
9 Corporate credit cards for cops---Part II |
|
|
107 | (20) |
|
PART VI INTERNAL UK FRAUD |
|
|
127 | (8) |
|
10 Curiouser and curiouser |
|
|
129 | (6) |
|
|
|
135 | (34) |
|
11 The men from the Ministry |
|
|
137 | (14) |
|
12 The ghost, the guardian and the Galleria---internal fraud in local authorities |
|
|
151 | (10) |
|
13 The heating contractor who was just a load of hot air |
|
|
161 | (8) |
|
PART VIII UK POLICE AND MILITARY OUTSOURCING AND PROCUREMENT |
|
|
169 | (64) |
|
14 An outsourcing nightmare |
|
|
171 | (20) |
|
15 Alarm bells should have been ringing out, loud and clear |
|
|
191 | (24) |
|
16 Fun with works and maintenance in the police and the Ministry of Defence |
|
|
215 | (18) |
|
|
|
233 | (32) |
|
17 Crazy Eddie wasn't so crazy after all |
|
|
235 | (18) |
|
18 ZZZZ Best and Barrie Minkow---saint or sinner? |
|
|
253 | (12) |
|
PART X MULTI-NATIONAL FRAUDSTERS |
|
|
265 | (24) |
|
19 Firepower: a bitter pill to swallow |
|
|
267 | (10) |
|
20 Recent scandals in the subcontinent |
|
|
277 | (12) |
|
PART XI CONCLUDING THOUGHTS |
|
|
289 | (8) |
|
21 Can significant frauds be nipped in the bud? |
|
|
291 | (6) |
| Notes |
|
297 | (4) |
| Index |
|
301 | |
Peter Tickner (Reading, UK) Former Director of Internal Audit, Metropolitan Police Authority, Head of Internal Audit at HM Treasury, internal auditor for the NHS. He has held positions as President of the IIA, and Chair of the Editorial Board for the IIA Journal and as senior lecture at the Civil Service Colleague. He is now a consultant and a regular speaker at IRR Fraud conferences and trains for professional organizations such as CIPFA.
Rohkem infot Wiley Online kohta