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Bribery and Corruption Casebook: The View from Under the Table

Book Description

Real case studies on bribery and corruption written by expert fraud examiners

Bribery and Corruption Casebook: The View from Under the Table is a one-of-a-kind collection of actual cases written by the fraud examiners who investigated them. These stories were hand-selected from hundreds of submissions and together form a comprehensive, enlightening and entertaining picture of the many types of bribery and corruption cases in varied industries throughout the world.

  • Each case outlines how the bribe or corruption was engineered, how it was investigated, and how perpetrators were brought to justice

  • Written for fraud investigators, auditors, compliance officers, and corporate lawyers

  • Reflects the recent crackdown on bribery and prosecution of cases under the Foreign Corrupt Practices Act (FCPA)

  • Also by Dr. Joseph T. Wells: Fraud Casebook, Principles of Fraud Examination, and Computer Fraud Casebook

  • This book reveals the dangers of bribery and corruption and the measures that can be taken to prevent it from happening in the first place.

    Table of Contents

    1. Cover
    2. Title Page
    3. Copyright
    4. Dedication
    5. Preface
    6. Chapter 1: The Hot-Tub Highwaymen
      1. Building an Empire
      2. Swimming Trips
      3. More Tips, Lips & Sips
      4. Court Date
      5. Going Back for Seconds
      6. About the Author
    7. Chapter 2: Trouble Brewing
      1. A Little Paranoia Isn’t Such a Bad Thing
      2. Investigating Accountants and Beyond
      3. The Jig Is Up
      4. Show Me the Money
      5. About the Authors
    8. Chapter 3: In the State’s Interest
      1. Less than Arm’s Length?
      2. The “Hip Pocket” Concept
      3. Italian Food and Interviews
      4. The Outcome of the Investigation
      5. About the Author
    9. Chapter 4: Odd Bedfellows
      1. A Pillar of the Community
      2. Prosecution Is Onboard
      3. The Gambling Bond
      4. Pine Wood Audit
      5. About the Author
    10. Chapter 5: When Bribery Becomes a Way of Doing Business
      1. The Merger
      2. In the Media
      3. Kickoff Interviews and Analyses
      4. A Slow Process
      5. A Different Kind of Interview
      6. About the Author
    11. Chapter 6: Kickbacks for Comic Books
      1. A Close Team
      2. Interviewing Made Easy
      3. The Case Becomes Mine
      4. The Diamond Pyramid
      5. The Paper Freeway
      6. The Interview
      7. Presenting a Final Case
      8. About the Author
    12. Chapter 7: Interrupted Production
      1. The End of the Beginning
      2. Mordida (Bite) por Favor
      3. Let the Fun Begin
      4. What’s an FCPA?
      5. Accounting Magic or Not?
      6. Make It Happen
      7. Slings and Arrows
      8. Where’s the Mole?
      9. Pearls Before Swine
      10. Finale
      11. About the Author
    13. Chapter 8: High-Plains Grifter
      1. State Grant Program
      2. CAO Consultant
      3. Open for Business
      4. A Simple Scam
      5. Limits of the Investigation
      6. About the Authors
      7. Notes
    14. Chapter 9: Getting a Free Ride
      1. The City
      2. Trouble at the Department of Transportation
      3. The Scam Exposed
      4. A New Case
      5. Tailing the Suspect
      6. The Benefits of Cooperation
      7. About the Author
    15. Chapter 10: Conflicting Interests, Conflicting Cultures
      1. A Forced Partnership
      2. Multicultural Ethics
      3. The Sheik
      4. Reviewing the Records
      5. Scratching an Itch
      6. Opposing Interviews
      7. Going Their Separate Ways
      8. Analysis in Retrospect…
      9. The “Corporate Answer”
      10. About the Author
      11. Note
    16. Chapter 11: But We Thought He Was Saving Us Millions
      1. A Cautious Start
      2. The Interview Strategy
      3. Uncovering the Corrupt Partners
      4. The Final Cost
      5. About the Author
    17. Chapter 12: The Construction of a Fraud
      1. Bonfield Homes
      2. Launch Reports
      3. The Opportunity
      4. Inconsistencies in the Reports
      5. Suspicious Lumber Invoices
      6. Interviews
      7. Good Guys Sometimes Finish Last
      8. About the Author
    18. Chapter 13: The Summer Bribe
      1. A Beleaguered City
      2. Tackling the Problem Premises
      3. The Bribe
      4. The Allegation
      5. The Investigation
      6. The Solution
      7. About the Author
    19. Chapter 14: Brazen Bank Manager
      1. Nasdall Bank
      2. Suspicious Lifestyle
      3. Documentation Review and Interviews
      4. Identifying Helen’s Methods
      5. Staff Kickbacks
      6. The Arthur Williams Connection
      7. Admissions
      8. About the Author
    20. Chapter 15: In Bed with the Tax Man
      1. Early Warning Signs
      2. Fieldwork
      3. The Audit Becomes an Investigation
      4. Suspicious Behavior
      5. The Flamboyant Tax Assessor
      6. Client Anxiety
      7. About the Author
    21. Chapter 16: High-Rise Rollers
      1. The Allegation
      2. The Plan
      3. The Winners
      4. The Losers
      5. The Director
      6. The Deputy
      7. About the Author
    22. Chapter 17: Decorum Across the International Date Line
      1. Special Materials Build Special Relationships
      2. The First in a Series
      3. Learning the Culture
      4. Getting My Feet Wet
      5. Reading the Body Language
      6. Busting the Bid Rig
      7. Spreading the Word
      8. Meeting Marty
      9. Motivation
      10. About the Author
    23. Chapter 18: The Kickback Mine
      1. Taking a Gamble
      2. The Cold Shoulder
      3. The Benefits of Cooperation
      4. About the Author
    24. Chapter 19: A Sweet Deal
      1. Inspiring Company History
      2. Open Communication and Odd Phone Calls
      3. The Insider’s Deal
      4. Small but Significant Outcome
      5. About the Author
    25. Chapter 20: Da’ Money
      1. A Quick Review
      2. Developing an Investigation
      3. From the Plant to the Corner Office
      4. Computer Forensic Review
      5. Sometimes It Really Is That Easy
      6. And Other Times It’s Not
      7. Complete Candor
      8. The Obstacle to a Confession
      9. About the Author
    26. Chapter 21: The Seemingly Upstanding Citizen
      1. Weeks Earlier
      2. Getting the Ball Rolling
      3. Following the Money Trail
      4. Bringing the Investigation to the Suspects’ Doorsteps
      5. Figuring Out the Jigsaw Puzzle
      6. Awaiting Justice
      7. About the Author
    27. Chapter 22: Big Dangers from a Small Vendor
      1. Naritomo
      2. The New Kid
      3. Vendor Audit
      4. Double-Cross
      5. Complete Turnaround
      6. About the Author
    28. Chapter 23: A Drop in the Ocean
      1. Puzzling Payments
      2. Records Review
      3. Black-Cash Operations
      4. Logistics, Customs and Parallel-Import Schemes
      5. Kickbacks to Customers
      6. Culture of Corruption
      7. About the Author
    29. Chapter 24: The Professor and the Deputy
      1. Setting the Scene
      2. Breakthrough Turned Disaster
      3. Preliminary Interview
      4. The Intermediary
      5. Paradeplatz, Zurich
      6. The Bearded Man
      7. The Lucky Break
      8. Off to Barcelona
      9. Attempted Extortion
      10. Laudrup Flees
      11. Fingers in the Cookie Jar
      12. About the Author
    30. Chapter 25: Calling for Kickbacks
      1. Too Close for Comfort
      2. The Direct Approach
      3. Launching a Full Investigation
      4. It’s All in the Phone Calls
      5. Showdown in the Conference Room
      6. The Grand Total
      7. About the Author
    31. Chapter 26: Going Green in Mexico
      1. The Salesman
      2. Unknown Exposure
      3. The Secret Hiding in the Books
      4. Assumed Kickbacks
      5. Conflicting Evidence
      6. About the Author
    32. Chapter 27: A Wolf in Sheep’s Clothing
      1. Credit Spikes
      2. Expanding the Team
      3. Delivering the Bad News
      4. About the Author
    33. Chapter 28: Dances with Fraud
      1. Friend of the Tribe
      2. Meet the Tribe
      3. School Visit
      4. Unsubstantiated Violations
      5. Accepting Defeat
      6. About the Author
    34. Chapter 29: The Corrupt Public Servant
      1. Initial Searches
      2. Second Round of Searches
      3. Custodial Interviews
      4. The Full Story
      5. The Finishing Touches
      6. Favorable Judgments
      7. About the Author
    35. Chapter 30: Romance, Jewels and Kickbacks: All in a Day’s Work
      1. Out in the Field
      2. Interviews and Invoices
      3. Unable to Stop
      4. About the Author
    36. Chapter 31: Power Corrupts and Absolute Power Corrupts Absolutely
      1. In the Slammer
      2. A Diamond in the Rough
      3. All Clear
      4. You Have the Right to Remain Silent
      5. Anything You Say or Do Can Be Used Against You
      6. You Have the Right to Speak to an Attorney
      7. If You Cannot Afford an Attorney, One Will Be Appointed for You
      8. Follow the Money
      9. Justice Is Blind
      10. About the Author
    37. Chapter 32: For Love or Money?
      1. Sandy’s Special Customer
      2. Caribou Title
      3. Private Lenders
      4. Shared Collateral
      5. State of Fraud
      6. Conspirator or Victim?
      7. Save It for a Rainy Day
      8. The Hope of Civil Recovery
      9. About the Author
    38. Chapter 33: Ethical Governance: A Mandate for Outsourcing
      1. Opportunities in Outsourcing
      2. The Things You Can Learn over Coffee
      3. Process Evaluation
      4. Happy Outcome
      5. Returning to Rhodo
      6. Investigating When the Suspect Knows
      7. My Team’s Turn
      8. Breaking the Bad News
      9. About the Author
    39. Chapter 34: Friends and Lovers in High Places
      1. Training for Corruption
      2. Trying to Keep It Quiet
      3. Start Sorting
      4. Too Close and Personal
      5. Excessive Compensation Packages
      6. Justice for All
      7. About the Author
    40. Chapter 35: Kickbacks on Demand
      1. The Anonymous Informant
      2. Keeping It Quiet
      3. Time to Get Tough
      4. The Confession
      5. The Second Confession
      6. A Cooperative Supplier
      7. Recovery
      8. About the Author
    41. Chapter 36: High-Flying Ambition
      1. Smith Williamson
      2. The Last Person We Suspected
      3. Unannounced Audit
      4. Interviewing Made Easy
      5. About the Author
    42. Chapter 37: The Cleaner Who Swept His Way to the Top
      1. The Reno Reach
      2. The Whistleblower
      3. The Big Picture
      4. Search Warrants
      5. The Sixteen Suspects
      6. About the Author
    43. Chapter 38: Sorry, This Fraud Has Been Disconnected
      1. NyTel USA
      2. The DCC Project
      3. How It’s Supposed to Work
      4. Dan’s Way
      5. Getting Involved
      6. Building Blocks
      7. Referral to the FBI
      8. About the Author
    44. Chapter 39: Bid Rigging and Kickbacks Under the Bridge
      1. Regional Transportation District
      2. FBI Investigation
      3. An Eye-Opening Trial
      4. Post-Trial Recovery
      5. About the Author
    45. Index