NCJ Number
148007
Date Published
1993
Length
350 pages
Annotation
This book provides accountants in industry, government, and public practice with guidelines for developing structures to prevent, identify, and respond to business fraud.
Abstract
Following a discussion of the nature and extent of fraud, four chapters present general fraud prevention techniques. Topics addressed in these chapters are management of fraud risk, promotion of an ethical environment, risk financing and fidelity insurance, and computer security and system recovery. Four chapters then discuss how to prevent various types of fraud. A chapter on asset misappropriation from within addresses the various ways fraud is committed against an organization by a perpetrator within the organization. Another chapter focuses on frauds perpetrated by outsiders against small businesses, the government, and financial institutions. A chapter on computer crime and computer criminals describes the nature of computer-related crime and computer criminals, control considerations that affect the risk of fraud in a computer environment, and computer-crime case studies. A discussion of commercial crime considers fraud committed by business organizations against others, such as false advertising, industrial espionage, insider trading, and securities fraud. The concluding chapter provides guidelines for dealing with a known or suspected fraud. A 12-item bibliography, glossary, subject index, and appended professional studies and pronouncements