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Exposing Fraud

Book Description

Foreword by James D. Ratley, CFE, President and CEO, Association of Certified Fraud Examiners

Beyond the basics—tools for applied fraud management

In Exposing Fraud: Skills, Process, and Practicalities, anti-fraud expert Ian Ross provides both ideas and practical guidelines for applying sound techniques for fraud investigation and detection and related project management. The investigative principles in this book are truly universal and can be applied anywhere in the world to deal with any of the range of fraud types prevalent in today's business environments. Topics covered include cyber fraud, the psychology of fraud, data analysis techniques, and the role of corporate and international culture in criminal behavior, among many others. Ensure an optimal outcome to fraud investigations by mastering real-world skills, from interviewing and handling evidence to conducting criminal proceedings.

As technologies and fraud techniques become more complex, fraud investigation must increase in complexity as well. However, this does not mean that time-tested strategies for detecting criminals have become obsolete. Instead, it means that a hands-on approach to fraud detection and management is needed more than ever. The book does just that:

  • Takes a unique practical approach to the business of detecting, understanding, and dealing with fraud of all types
  • Aids in the development of key skills, including conducting investigations and managing fraud risk
  • Covers issues related to ethically and efficiently handling impulsive and systemic fraud, plus investigating criminals who may be running multiple scams
  • Addresses fraud from a global perspective, considering cultural and psychological factors that influence fraudsters

Unlike other fraud investigation books on the market, Exposing Fraud develops the ethical and legal foundation required to apply theory and advice in real-world settings. From the simple to the complex, this book demonstrates the most effective application of anti-fraud techniques.

Table of Contents

  1. Preface
  2. Foreword
  3. About the Author
  4. Acknowledgements
    1. DISCLAIMER (1)
    2. DISCLAIMER (2)
  5. Structure and Method of The Book
    1. OPENING THOUGHTS …
    2. APPROACHING COUNTER-FRAUD WORK
    3. CHAPTER SPECIFICS
    4. FINALLY …
  6. Chapter 1 Cutting Through the Maze
    1. INTRODUCTION
    2. 1.1 WHAT IS FRAUD? THE MOST DEBATED QUESTION
    3. 1.2 OTHER DISTINCTIONS
    4. 1.3 LYING, FRAUD AND THE STATE OF THE MIND
    5. 1.4 CUTTING THROUGH THE MAZE
    6. 1.5 DISTINGUISHING AND OVERLAPPING: FRAUD AND MONEY LAUNDERING
    7. 1.6 NOW ADDING CORRUPTION … LINKING TO FRAUD
    8. 1.7 LEGISLATION SUMMARY
    9. 1.8 EVIDENCE
    10. CHAPTER SUMMARY
  7. Chapter 2 Concepts and Dynamics of Fraud
    1. INTRODUCTION
    2. 2.1 COSTS OF FRAUD – INCLUDING THE HIDDEN ONES 
WE DON’T LIKE TO MENTION
    3. 2.2 IT IS NOT ENOUGH TO KNOW ‘WHAT FRAUD IS’ – KNOW YOUR BUSINESS!
    4. 2.3  THE VARYING PSYCHOLOGIES OF FRAUD
    5. 2.4 CONTEXTS, AND LEADING TO CROSS-ACTIVITIES 
OF FRAUD
    6. 2.5 CYBERCRIME AND FRAUD
    7. APPENDIX TO CHAPTER TWO BUSINESS TERMINOLOGY
  8. Chapter 3 From Fraud Awareness to ‘Risk’ – A Professional Step
    1. INTRODUCTION
    2. 3.1 BEYOND THE DEFINITIONS
  9. Chapter 4 Exposing Fraud: Fraud Investigation at Work
    1. INTRODUCTION
    2. 4.1 WHAT IS AN INVESTIGATION?
    3. 4.2 FORMALITIES AND INVESTIGATION GOALS
    4. 4.3 IDENTIFYING THE ESSENTIAL SKILL SET OF THE FRAUD INVESTIGATOR
    5. 4.4 ‘HANDS-ON’
    6. 4.5 MANAGEMENT OF INVESTIGATIONS
    7. 4.6 ASSESSING YOUR SKILL SET
    8. 4.7 INVESTIGATION OUTCOMES
  10. Chapter 5 Training and Education
    1. 5.1 TRAINING: WHAT DOES IT MEAN TO YOU?
    2. 5.2 PREPARING YOURSELF FOR EXAMS
  11. Final Summary
  12. Bibliography
    1. TABLE OF CASES
  13. Index
  14. EULA