NCJ Number
140384
Date Published
1993
Length
320 pages
Annotation
Corporate fraud is examined with respect to its nature, causes, prevention, and detection and relevant Federal and State laws and judicial decisions.
Abstract
The discussion covers fraud committed by, for, or against corporations by insiders such as directors, officers, employees, and agents and by outsiders such as vendors, suppliers, contractors, and customers. It emphasizes that fraud prevention requires attention both to the motivations of perpetrators and to the opportunities provided by nonexistent or unenforced accounting and security controls. Individual chapters explain the basic principles and specific techniques of corporate fraud prevention, the signs of management fraud, the characteristics of fraud-prone organizations, the assessment of the threat of corporate fraud, the detection of employee embezzlement and corruption, auditing and investigating corporate crime, and forensic accounting. Cases of corporate and white-collar crimes and computer-related crime are also summarized, as are laws and major judicial decisions in criminal cases. Checklists, index, and annotated bibliographies