Index
absenteeism
abuse of position
abuse of systems and controls
abuse of working practices
accountability
compliance approach
Dodd-Frank Act
organisational culture
Sarbanes-Oxley Act
to shareholders
accounting
bribery
Enron
Sarbanes-Oxley Act
Satyam fraud
see also auditing
adequate procedures
“affirmation requirements”
agency risk
Albrecht, S.
allegations, handling initial
Allfirst Financial
anonymity
“The Apprentice” (television show)
Arthur Andersen
asset misappropriation
data mining
high-probability, low impact nature of
small businesses
assets
improper valuation of
tracing
Association of Certified Fraud Examiners (ACFE)
controls
departmental factors
detection of fraud
employee support programmes
executive fraud
first-time offenders
fraud by women
length of fraud
losses from fraud
small businesses
surprise audits
tenure of fraudsters
training
workplace deviance
Audit Charter
auditing
audit committees
computer-assisted audit techniques
continuous
data mining
deterrence
external
internal
limitations of traditional
responsibility
“right of audit”
role of
Sarbanes-Oxley Act
Satyam
standards
surprise audits
authorisation limits
automated controls
BAE Systems
Bank of Credit and Commerce International (BCCI)
banking
see also financial services
Barings Bank
Basel Capital Accord
benefit fraud
Benford's Law
Bennett, Phillip
Bernstein, James
“big bath provisioning”
billing schemes
Bin Hammam, Mohamed
Black, Conrad
blame culture
boards of directors
Code of Corporate Governance
competency ...
