NCJ Number
157114
Date Published
1995
Length
311 pages
Annotation
This book aims to provide in-depth analysis of fraud, the perpetrators of fraud and their motivations, and measures that can be taken to detect, investigate, and prevent fraud.
Abstract
The first section focuses on the fraud triangle -- comprised of pressures, opportunities, and rationalizations -- that describes why individuals commit fraudulent activities. The second section discusses fraud detection. After an overview of detection considerations, the remaining chapters in the section identify symptoms -- for example, accounting anomalies, extravagant lifestyle, irregularities in relationships with outside parties, internal control weaknesses, and inaccuracies in ledgers -- that can alert investigators to the occurrence of fraud. The third section outlines procedures for inquiring into possible fraud, including concealment, conversion, and inquiry investigative techniques, and preparation of a complete investigation report. The final chapters discuss how to prevent fraud by creating a culture of honesty and assistance, and by eliminating opportunities for committing fraud. Chapter references