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08515aam a2200529 i 4500 001 3A55EA94F5D511E7B33F7C0497128E48 003 SILO 005 20180110010212 008 141120s2015 njua b 001 0 eng 010 $a 2014034566 020 $a 1118871049 020 $a 9781118871041 035 $a (OCoLC)873902086 040 $a DLC $b eng $e rda $c DLC $d YDX $d YDXCP $d BTCTA $d BDX $d OCLCF $d OCLCO $d CDX $d UKMGB $d MOZ $d UtOrBLW $d SILO 042 $a pcc 050 00 $a HV6768 $b .P33 2015 082 00 $a 658.4/73 $2 23 084 $a BUS001000 $2 bisacsh 100 1 $a Padgett, Simon, $d 1963- $e author. $0 http://id.loc.gov/authorities/names/n2014072372 245 10 $a Profiling the fraudster : $b removing the mask to prevent and detect fraud / $c Simon Padgett. 264 1 $a Hoboken, New Jersey : $b Wiley, $c [2015] 300 $a xix, 247 pages ; $c 24 cm. 490 1 $a Wiley corporate F&A series 520 $a "Detect and combat corporate fraud with new profiling techniquesProfiling the Fraudster: Removing the Mask to Prevent and Detect Fraud takes a step-by-step approach beyond the Fraud Triangle to identify characteristics in potential fraudsters, employees and new hires that will sound alarm bells before they get their hands on your organization's assets. The typical organization loses a staggering 5% of its annual revenue to fraud. Traditional fraud investigations focus on the breakdown of internal controls but what happens when the human beings forming a key component of that chain of control are inherently dishonest? This book shows you how to recognize the characteristics and behavioral patterns of potential fraudsters who are entrusted with safeguarding corporate assets. The book includes: An in-depth look at fraud investigation techniques and how these can be enhanced by using the characteristics of fraudulent behavior, A detailed look at profiling potential perpetrators of fraud, A detailed breakdown of how to compile a fraud profile, A discussion of a wide range of organizational fraud, including abuse of power, embezzlement, computer fraud, expense abuse, and more, Tables, illustrations, and diagrams to enhance the narrative If you're a corporate fraud investigator, auditor, forensic accountant, law enforcement professional, or anyone challenged with safeguarding your organizations assets--Profiling the Fraudster shows you how to remove the mask and prevent and detect fraud"-- $c Provided by publisher. 504 $a Includes bibliographical references and index. 500 $a Machine generated contents note: Preface Acknowledgments Part One: Occupational Fraud and Corruption Chapter 1: Introduction to Occupational Fraud and Corruption and Recent Trends Deception through Breaching Trust Global Trends in Occupational Fraud The Cost of Occupational Fraud and Corruption Types of Occupational Fraud Early Fraud The Fight against Fraud Profiling as a Solution Chapter 2: Types of Occupational Fraud and Corruption A Myriad of Fraud Schemes Chapter 3: What Is Fraud and More Specifically Occupational Fraud? The Association of Certified Fraud Examiners (ACFE) Definition The American Institute of Certified Public Accountants (AICPA) Definition Statement of Auditing Standard Number. 500 $a 99 (SAS 99) Definition The Institute of Internal Auditors (IIA) Definition Duration of Fraud Schemes Chapter 4: Corruption The Geography of Corruption The Fight against Corruption Corruption and the Public Purse Cultural and Legal Influences on Corruption Chapter 5: Normative Crime Analysis and Investigative Psychology Fraud is Not a Norm Investigative Psychology Chapter 6: The Fraud Triangle Becomes the Fraud Diamond: A Journey through the Theory The Fraud Triangle Fraud Risk The Theory Shaping Early Fraud Profiling Part Two: Profiling the Fraudster Chapter 7: Using Profiling in the Fight against Crime and Occupational Fraud The Mind of Adolf Hitler Development of the Psychology Modeling Modeling in Fraud Detection Chapter 8: Criminal and Fraud Offender Profiling The Criminal Mindset Investigative Psychology Fraud Offender Profiling Profiling Challenges Chapter 9: Behavioral Warning Signs or Red Flags How Red Flags Help Us Discover Fraud Management Red Flags Changes in Employee 500 $a Behavior Representing Red Flags Fraudsters Living beyond Their Means Exhibit Key Red Flags Red Flags in the Accounting System Behavioral Characteristics as Red Flags to Fraud Chapter 10: Motivation and Opportunity as Key Indicators The Motivation The Opportunity Chapter 11: Profiling Individual Behavior and Characteristics of a Fraudster Perpetrator's Gender Perpetrator's Age Perpetrator's Tenure Perpetrator's Education Level Behavioral Red Flags Based on Perpetrator's Position Behavioral Red Flags Based on Scheme Type Behavioral Red Flags Based on Department Chapter 12: Profiling the Fraudster's Position and Department Perpetrator's Position Perpetrator's Department Chapter 13: Profiling the Fraud Methodology or Modus Operandi Collusion Position of Employment Creates the Opportunity Many Ways to Defraud an Organization Chapter 14: Profiling the Victim Organization and its Geography Fraud Victim Organizations by Geographical Location Corruption Cases by Region Types of Fraud Victim 500 $a Organizations Size of Fraud Victim Organizations Methods of Fraud in Small Businesses Industry of Fraud Victim Organizations Corruption Cases by Industry Chapter 15: Profiling the Consequences Legal Proceedings and Loss Recovery Losses Recovered An Often Unconsidered Consequence Chapter 16: Using Case Studies for Profiling Fraudsters Why Re-Invent the Wheel? Some High Profile Fraud Cases Chapter 17: The Use of Offender Profiling in Forensic Investigations Collation of Information Fraud Crime Intelligence Intelligence Led Investigating The Value of Offender Profiling Improved Internal Controls Part Three: Building a Fraud Profiling Methodology for Your Organization Chapter 18: Profiling as Part of Your Sound Anti-fraud Program Anti-Fraud Controls at Victim Organizations Anti-Fraud Controls in Small Businesses Anti-Fraud Controls by Region Effectiveness of Controls Control Weaknesses That Contributed to Fraud Types of Offender Profiling Chapter 19: Information Sources and the Role of 500 $a Data Mining Forensic Profiling and the Use of Data Mining Supervised and Unsupervised Learning Privacy and Ethical Concerns Surrounding Data Mining Contributing to the Profiling Mechanism Chapter 20: Fraud Profiling Your Organization Personal Particulars of the Offender Obtaining Modus Operandi Information Determine the Motive of the Offender Opportunity Red Flags Lifestyle Change Chapter 21: The Process of Developing a Fraud Profile Development of a Fraud Risk Assessment Development of the Fraud Profile Development of a Fraud Detection Net Chapter 22: The Role of the HR Recruitment Process in Profiling Perpetrator's Criminal History Perpetrator's Employment History Controlling Human Risk Effective Human Performance Human Resource Departments Closing the Door on Fraud The CV: Fact or Fiction? Bibliography About the Association of Certified Fraud Examiners (ACFE) and the Report to the Nations on Occupational Fraud and Abuse About the Author Index. 650 0 $a Corporations $x Corrupt practices. $0 http://id.loc.gov/authorities/subjects/sh85032937 650 0 $a White collar crimes. $0 http://id.loc.gov/authorities/subjects/sh85146466 650 0 $a Fraud. $0 http://id.loc.gov/authorities/subjects/sh85051619 650 0 $a Fraud $x Prevention. $0 http://id.loc.gov/authorities/subjects/sh2008104076 650 0 $a Fraud investigation. $0 http://id.loc.gov/authorities/subjects/sh85051626 650 7 $a BUSINESS & ECONOMICS $x General. $x General. $2 bisacsh 650 7 $a Corporations $x Corrupt practices. $2 fast $0 (OCoLC)fst00879825 650 7 $a Fraud. $2 fast $0 (OCoLC)fst00933786 650 7 $a Fraud investigation. $2 fast $0 (OCoLC)fst00933803 650 7 $a Fraud $x Prevention. $2 fast $0 (OCoLC)fst00933790 650 7 $a White collar crimes. $2 fast $0 (OCoLC)fst01174622 776 08 $i Online version: $a Padgett, Simon, 1963- $t Profiling the fraudster. $d Hoboken, New Jersey : Wiley, 2014 $z 9781118929759 $w (DLC) 2014046063 830 0 $a Wiley corporate F & A. $0 http://id.loc.gov/authorities/names/no2010070257 856 42 $3 Cover image $u http://catalogimages.wiley.com/images/db/jimages/9781118871041.jpg 941 $a 1 952 $l OVUX522 $d 20231020012018.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=3A55EA94F5D511E7B33F7C0497128E48Initiate Another SILO Locator Search