The Accountant's Handbook of Fraud and Commercial Crime,9780471526421

The Accountant's Handbook of Fraud and Commercial Crime

by ; ; ;
Edition: 1st
ISBN13: 9780471526421
ISBN10: 0471526428
Format: Hardcover
Pub. Date: 1993-02-01
Publisher(s): John Wiley & Sons Inc
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Summary

Since the responsibility of detecting and preventing fraud now falls heavily on the accounting profession, the accountant needs this practical and complete tool for dealing with real and potential fraud. Helps accountants develop an investigative eye toward both internal and external fraud and provides information on how to cope with it when discovered. Preventive measures for avoiding fraud are also discussed. Contains forms, checklists and thoroughly tested material. Updates will include recent cases, new developments and new practice aids.

Table of Contents

UNDERSTANDING FRAUD PREVENTION: GENERAL TECHNIQUES.
Managing the Risk of Fraud.
Promoting an Ethical Environment.
Risk Financing and Fidelity Insurance.
Computer Security and System Recovery.
PREVENTION: SPECIFIC TYPES OF FRAUD.
Asset Misappropriation from Within.
Frauds Perpetrated by Outsiders.
Computer Crime and Computer Criminals.
Commercial Crime.
CRISIS MANAGEMENT.
Dealing with a Known or Suspected Fraud.
Bibliography.
Glossary.
Appendix.
Index.

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