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: 4478

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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

ISBN: N.A

Category: Social Science

Page: 401

View: 7496

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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

Category:

Page: 401

View: 4538

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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: 8938

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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.

Insolvenzstrafrecht

Handbuch für die Praxis

Author: Folker Bittmann

Publisher: Walter de Gruyter

ISBN: 3110917629

Category: Law

Page: 928

View: 1327

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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: 9724

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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: 2970

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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.

Consumer Sourcebook

Author: Gale Group

Publisher: Gale Cengage

ISBN: 9780787652777

Category: Consumer education

Page: 1250

View: 7593

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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.

Executive Roadmap to Fraud Prevention and Internal Control

Creating a Culture of Compliance

Author: Martin T. Biegelman,Joel T. Bartow

Publisher: Wiley

ISBN: N.A

Category: Business & Economics

Page: 416

View: 5143

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Praise for Executive Roadmap to Fraud Prevention and Internal Control "Our nation is faced with dual alarming trends of record highs in white-collar crime and seemingly record lows in ethics. The solution cannot be left only to legislators, regulators, and law enforcement. It requires the attention of all of us in business to create a culture of compliance. This new book by Martin Biegelman and Joel Bartow is an invaluable resource to achieving the highest levels of compliance." --Kenneth J. Hunter, former chief postal inspector and former president & CEO of the Council of Better Business Bureaus "This is a timely and thought-provoking addition to fraud and risk management literature. For seasoned executives who are navigating the maze of compliance, legislative requirements, and increasingly sophisticated criminal activity, this book will be a frequent reference and guide. Neophyte managers will gain years of insight and direction that can only benefit their organizations. Academics, both faculty and students, will learn from the authors' ability to apply theory to high-level practice." --Gary R. Gordon, EdD, Professor of Economic Crime Management and Executive Director, Economic Crime Institute of Utica College "All executives need to protect themselves and their organizations from the potentially catastrophic damage fraud can cause, both financially and reputationally. This new book is a very clear and practical guide to achieving that goal." --Toby J. F. Bishop, President and Chief Executive Officer, Association of Certified Fraud Examiners "This book is a must-read for anyone eager to understand--and prevent--the toxic mix of temptations that can destroy a company's reputation overnight. The authors, both seasoned former fraud investigators, bring a unique, clear-eyed perspective to the topic of corporate fraud. They have seen it all, and their book is an invaluable reference for senior management, compliance executives, in-house lawyers, and anyone else who cares about corporate integrity." --Leslie R. Caldwell, Partner, Morgan Lewis & Bockius former director, U.S. Department of Justice Enron Task Force "Excellent resource! A great guide for corporate management in the post-Enron world." --Karen A. Popp, Partner, Sidley Austin Brown & Wood LLP and former associate counsel to President Bill Clinton and former federal prosecutor

HUBZone Program

Fraud and Abuse Identified in Four Metropolitan Areas

Author: Gregory Kutz

Publisher: DIANE Publishing

ISBN: 1437915035

Category:

Page: 38

View: 5254

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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.

Forensic Accounting For Dummies

Author: Frimette Kass-Shraibman,Vijay S. Sampath

Publisher: John Wiley & Sons

ISBN: 1118027272

Category: Business & Economics

Page: 384

View: 3377

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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: 2729

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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.

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: 5717

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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.

Financial Forensics Body of Knowledge

Author: Darrell D. Dorrell,Gregory A. Gadawski

Publisher: John Wiley & Sons

ISBN: 1118218981

Category: Business & Economics

Page: 560

View: 7577

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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.