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Detecting Fraud in Organizations: Techniques, Tools, and Resources by Joseph Petrucelli

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Chapter Eight

Final Thoughts

Handy Tips and Quick Checklists for Reference

Fraud and falsehood only dread examination. Truth invites it.

—Samuel Johnson

I HAVE CHOSEN TO CLOSE THIS BOOK with a handy reference guide that can aid you in your efforts to detect, deter, and prevent fraud. Keep in mind that nothing presented here is exhaustive, since fraud is a complex and ever-changing field. Still, the following resources should prove useful to you and help you as you become a better fraud detector.

c01ex002.eps POP: FINDING THE NEXT POTENTIAL FRAUD KERNEL IN YOUR ORGANIZATION

People have perspectives. Are the expectations and perspectives of the potential fraudster aligned with your organizations? People are classified within an organization by occupation (title). Is the potential fraudster in the right occupation to commit fraud? People get put in positions of trust based on occupation and title. Does the fraudster’s position in an organization give him or her the ability to commit fraud?

From the CEO down to the mail room clerk, there are people who have the perspective, occupation, and position (POP) to commit fraud (see Exhibit 8.1).

Exhibit 8.1 Perspective, Occupation, and Position (POP)

Copyright © 2012 James Lee

c01ex002.eps

People at the top are certainly in a position to commit fraud. Organizations ...

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