INDEX
A
Absconders, offender type
Abuse
dening
meaning, amorphousness
Abusive conduct, dening
Accomplice, check payment
Accounting
charges, improper disclosure involvement
equation
estimates, review
principles, impact
records, discrepancies
system, usage (fraud)
Accounts
analysis, cut-off statements (usage)
balances, writing off
entries, falseness
monitoring, failure
receivable
improper asset valuation category
Accrual accounting, cash accounting (contrast)
Age, theft (correlation)
Albrecht, W. Steve
study
Allowances, recording (problems)
Altered checks
conversion
fraudster preparation
preparation
tacking on
Altered inventory records
Altered payees
designation
schemes
owchart
payee designation
Altered receipts
Altered sales
Analytical review, usage
increase
Antifraud controls, frequency
Antitrust, competition (relationship)
Arrangement, evidence
Ascribed obligations, violation
Assets
case study
denition
fair value
false shipments
case study
fraud
analytical review, usage
detection
freezing
misappropriation
misstatements
noncash schemes
misclassication
misrepresentation
misuse
requisitions/transfers
theft
turnover
understanding
uniqueness
valuation, impropriety
red ags
write-off
Assets, misappropriations
concealment
hierarchy
impact
Assignment rotation
Association of Certied Fraud Examiners (ACFE), occupational fraud study
Audit committees auditor reports
composition
nancial expert, dening
independence, standards
responsibilities
Auditing procedures, predictability
Auditor
independence, ...
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