Fraud 101
Techniques and Strategies for Detection
Published on 9. October 2000
Book
Hardback
256 pages
978-0-471-37309-4 (ISBN)
Description
Businesses lose over USD100 billion a year to fraud. Only 20 percent is discovered. Recent audits reveal staggering monetary losses to fraud annually-the majority of which goes undetected and unrecovered. This how-to guide offers comprehensive, intermediate training for evaluating, devising, and installing fraud-specific internal controls, conducting proactive examinations, running an investigation, and successfully bringing acts of fraud to prosecution. Includes actual case studies and fresh insights into the nature of fraud and the mentality necessary to combat it.Howard R. Davia, CPA (Warrenton, VA), has over thirty years of experience in government, industry, and public accounting. He was president and cofounder of Executive Education Series, Inc. John C. Wideman, PhD, has over twenty-eight years of investigative experience in the civil, criminal, and military intelligence fields, and as a private practitioner. Patrick C. Coggins, PhD (Deland, FL), is the Dupont Endowed Chair Professor at Stetson University. He has over twenty-eight years of experience in governmental and public sector financial management, legal issues, organizational diagnosis, and income taxes.
More details
Language
English
Place of publication
New York
United States
Publishing group
John Wiley and Sons Ltd
Target group
College/higher education
Professional and scholarly
Illustrations
Illustrations
Dimensions
Height: 229 mm
Width: 152 mm
Weight
454 gr
ISBN-13
978-0-471-37309-4 (9780471373094)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
Book
04/2005
2nd Edition
Wiley
€42.90
Article exhausted; check for reprint
Person
HOWARD R. DAVIA is a certified public accountant with over 30 years of experience in government, industry, and public accounting. As an audit executive with both the U.S. General Accounting Office and the General Services Administration, and subsequently as a chief executive operating officer with the General Services Administration, he gained vast experience in the opportunities for fraud, as well as for its detection and deterrence. Mr. Davia was also president and cofounder of Executive Education Series, Inc., which provided training and consulting in fraud detection and control. As an adjunct professor of accountancy, Mr. Davia engaged in a joint venture with the College of Business Administration, University of Wisconsin-La Crosse, for the purpose of conducting nationally the Fraud Discovery and Control Workshop. He has also lectured on the subject of fraud detection and control to Institute of Management Accountant's members, CPA state society members, and corporate management groups. He is coauthor of Accountant's Guide to Fraud Detection and Control, Second Edition (Wiley).
Content
World of Fraud. Fraud Combatants. Introduction to Proactive Fraud Auditing. Proactive Fraud Auditing. Elementary Fraud Types. Fraud Defectives. Contract Rigging Fraud. Ethical Behavior and Standards of Conduct. Evidence. Symptomatic Fraud Auditing. Fraud Auditing Alternatives. Appendices. Glossary. Index.