NCJ Number
140564
Date Published
1992
Length
392 pages
Annotation
Focusing mainly on internal fraud committed by employees, managers, officers, and executives of governmental and business enterprises, this volume presents background knowledge and specific steps required to prevent, detect, and investigate fraud.
Abstract
The text emphasizes that traditional audit techniques are inadequate for detecting and preventing fraud. Instead, auditors, accountants, and loss prevention professionals require specialized knowledge in four areas: accounting and auditing, investigation, law, and criminology. The volume's four sections cover each of these areas. The first section focuses on criminology and explains the theories of crime causation, with emphasis on theories of white-collar offenders. The next section explains the operation of the courts, procedures for proving fraud matters, and the criminal and civil statutes by which fraud offenders are punished. The third section details effective auditing techniques, including net worth analysis, for examining financial and other records for fraudulent activity. The final section provides detailed guidelines for conducting an investigation, explaining how to document cases, conduct interviews and interrogations, evaluate deception, use public records, and write reports. Tables, glossary, index, and 75 references (Publisher summary modified)