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Fraud Smart

Book Description

A professional guide to developing training for fraud risk and detection

This book provides a simple but effective method of developing a fraud risk awareness strategy that focuses on training employees using a six-stage approach to this task that involves understanding the threat, appreciating respective responsibilities, embracing a sound moral compass, recognizing red flags, mastering suitable internal controls, and managing the risk of fraud. Using this step-by-step approach, all senior executives, managers, employees, and associates can develop an important new skill set that will help them understand and deal with the risk of fraud in the workplace.

Table of Contents

  1. Cover
  2. Title page
  3. Copyright page
  4. Preface
    1. WHY FRAUD SMART?
    2. WHAT DOES THE BOOK COVER?
    3. OUR APPROACH TO PREPARING THE BOOK
  5. Part I: Understanding the Threat
    1. 1 What Do We Mean by Fraud?
      1. WHAT CAN GO WRONG?
      2. WHAT DO THE EXPERTS SAY?
      3. OUR MODEL EXPLAINED
      4. OUR THREE KEY CONCLUSIONS
    2. 2 A Wide Range of Threats
      1. WHAT CAN GO WRONG?
      2. WHAT DO THE EXPERTS SAY?
      3. OUR MODEL EXPLAINED
      4. OUR THREE KEY CONCLUSIONS
    3. 3 The Global Scene
      1. WHAT CAN GO WRONG?
      2. WHAT DO THE EXPERTS SAY?
      3. OUR MODEL EXPLAINED
      4. OUR THREE KEY CONCLUSIONS
    4. 4 Building Your Fraud Smart Toolkit
      1. KEY LEARNING OBJECTIVES
      2. PART I MULTICHOICE QUIZ
  6. Part II: Appreciating Respective Responsibilities
    1. 5 Fraud Smart Roles and Responsibilities
      1. WHAT CAN GO WRONG?
      2. WHAT DO THE EXPERTS SAY?
      3. OUR MODEL EXPLAINED
      4. OUR THREE KEY CONCLUSIONS
    2. 6 Fraud Smart Skills Profile
      1. WHAT CAN GO WRONG?
      2. WHAT DO THE EXPERTS SAY?
      3. OUR MODEL EXPLAINED
      4. OUR THREE KEY CONCLUSIONS
    3. 7 Fraud Smart Training Needs
      1. WHAT CAN GO WRONG?
      2. WHAT DO THE EXPERTS SAY?
      3. OUR MODEL EXPLAINED
      4. OUR THREE KEY CONCLUSIONS
    4. 8 Building Your Fraud Smart Toolkit
      1. KEY LEARNING OBJECTIVES
      2. PART II MULTICHOICE QUIZ
  7. Part III: Embracing Sound Ethics
    1. 9 The Moral Compass
      1. WHAT CAN GO WRONG?
      2. WHAT DO THE EXPERTS SAY?
      3. OUR MODEL EXPLAINED
      4. OUR THREE KEY CONCLUSIONS
    2. 10 Implementing Values
      1. WHAT CAN GO WRONG?
      2. WHAT DO THE EXPERTS SAY?
      3. OUR MODEL EXPLAINED
      4. OUR THREE KEY CONCLUSIONS
    3. 11 Whistleblowing
      1. WHAT CAN GO WRONG?
      2. WHAT DO THE EXPERTS SAY?
      3. OUR MODEL EXPLAINED
      4. OUR THREE KEY CONCLUSIONS
    4. 12 Building Your Fraud Smart Toolkit
      1. KEY LEARNING OBJECTIVES
      2. PART III MULTICHOICE QUIZ
  8. Part IV: Recognizing Red Flags
    1. 13 The Ingredients of Fraud
      1. WHAT CAN GO WRONG?
      2. WHAT DO THE EXPERTS SAY?
      3. OUR MODEL EXPLAINED
      4. OUR THREE KEY CONCLUSIONS
    2. 14 Why People Slip Up
      1. WHAT CAN GO WRONG?
      2. WHAT DO THE EXPERTS SAY?
      3. OUR MODEL EXPLAINED
      4. OUR THREE KEY CONCLUSIONS
    3. 15 Recognizing Red Flags
      1. WHAT CAN GO WRONG?
      2. WHAT DO THE EXPERTS SAY?
      3. OUR MODEL EXPLAINED
      4. OUR THREE KEY CONCLUSIONS
    4. 16 Building Your Fraud Smart Toolkit
      1. KEY LEARNING OBJECTIVES
      2. PART IV MULTICHOICE QUIZ
  9. Part V: Mastering Suitable Controls
    1. 17 The Control Concept
      1. WHAT CAN GO WRONG?
      2. WHAT DO THE EXPERTS SAY?
      3. OUR MODEL EXPLAINED
      4. OUR THREE KEY CONCLUSIONS
    2. 18 Basic Controls
      1. WHAT CAN GO WRONG?
      2. WHAT DO THE EXPERTS SAY?
      3. OUR MODEL EXPLAINED
      4. OUR THREE KEY CONCLUSIONS
    3. 19 Fraud Smart Risk Management
      1. WHAT CAN GO WRONG?
      2. WHAT DO THE EXPERTS SAY?
      3. OUR MODEL EXPLAINED
      4. OUR THREE KEY CONCLUSIONS
    4. 20 Building Your Fraud Smart Toolkit
      1. KEY LEARNING OBJECTIVES
      2. PART V MULTICHOICE QUIZ
  10. Appendix A: Corporate Fraud Smart Policy
    1. AIM OF THE FRAUD SMART POLICY
    2. DEFINING FRAUD
    3. FRAUD SMART ROLES
    4. FRAUD SMART COMPETENCIES
    5. FRAUD SMART REPORTING
    6. FRAUD SMART CONTROLS
    7. APPENDIX: FRAUD SMART INVESTIGATIONS
  11. Appendix B: Multichoice Quiz: Answers
  12. Appendix C: Fraud Smart: Your Score Sheet
  13. Index