Corporate Fraud and Internal Control, + Software Demo: A Framework for Prevention - Hardcover

by Richard E. Cascarino (Author)

Essential guidance for companies to examine and improve their fraud programs

Corporate governance legislation has become increasingly concerned with the ongoing resilience of organizations and, particularly, with their ability to resist corporate fraud from the lowest levels to the upper echelons of executive management. It has become unacceptable for those responsible for corporate governance to claim, "I didn't know." Corporate Fraud and Internal Control focuses on the appropriateness of the design of the system of internal controls in fraud risk mitigation, as well as the mechanisms to ensure effective implementation and monitoring on an ongoing basis.

• Applicable for a wide variety of environments, including governmental, financial, manufacturing and e-business sectors
• Includes case studies from the United States, Europe, and Africa
• Follows the standards laid down by the Association of Certified Fraud Examiners, the internationally recognized body governing this activity
• Accompanying interrogation software demo (software demo is not included as part of this book's e-book file, but is available for download after purchase)

Written by a fraud prevention leader, Corporate Fraud and Internal Control addresses the concerns of both management and audit in ensuring a demonstrable level of activity to ensure sustainability of the organization and minimization of the impacts of fraud, upon early detection.

Front Jacket

Capital markets have been rocked by corporate scandal and fraud on an international scale, creating an atmosphere begging for the implementation of sound corporate governance. Just in time to provide businesses with the tools to examine, hone, and improve their anti-fraud programs, Corporate Fraud and Internal Control reveals an efficient system of internal controls you can put to work right away against fraudulent practices.

Featuring international case studies from the United States, Europe, and Africa and an accompanying IDEA data analysis software demo, this timely book includes relevant discussion of:

• Fraud against the individual
• Fraud against the organization
• Fighting corruption
• Controlling fraud
• Fraud risk management
• Investigating fraud
• Computer fraud and countermeasures
• The roles of internal, external, and forensic audit in the fight against fraud

Fraud on a large scale has severely eroded investor confidence to the extent that, in many cases, investors are simply waiting for the next large fraud to be announced. Identifying proven fraud risk management techniques in order to establish the corporate fraud risk profile, Corporate Fraud and Internal Control presents a solid foundation for auditors, controllers, and risk managers involved in developing and completing a corporate anti-fraud program.

Back Jacket

CORPORATE FRAUD AND INTERNAL CONTROL A Framework for Prevention

Capital markets have been rocked by corporate scandal and fraud on an international scale, creating an atmosphere begging for the implementation of sound corporate governance. Just in time to provide businesses with the tools to examine, hone, and improve their anti-fraud programs, Corporate Fraud and Internal Control reveals an efficient system of internal controls you can put to work right away against fraudulent practices.

Featuring international case studies from the United States, Europe, and Africa and an accompanying IDEA data analysis software demo, this timely book includes relevant discussion of:

• Fraud against the individual
• Fraud against the organization
• Fighting corruption
• Controlling fraud
• Fraud risk management
• Investigating fraud
• Computer fraud and countermeasures
• The roles of internal, external, and forensic audit in the fight against fraud

Fraud on a large scale has severely eroded investor confidence to the extent that, in many cases, investors are simply waiting for the next large fraud to be announced. Identifying proven fraud risk management techniques in order to establish the corporate fraud risk profile, Corporate Fraud and Internal Control presents a solid foundation for auditors, controllers, and risk managers involved in developing and completing a corporate anti-fraud program.

Author Biography

RICHARD E. CASCARINO, CRMA, CFE, CIA, CISM, MBA, is a principal of Richard Cascarino & Associates. He has over thirty years' experience in audit training and consultancy and is a regular speaker at Institute of Internal Auditors (IIA) and Information Systems Audit and Control Association (ISACA) events throughout the United States, Africa, Europe, and the Middle East on fraud prevention, risk management, corporate governance, IT security, and internal auditing. He is a past president of the Institute of Internal Auditors (South Africa) and was the founding Regional Director of the Southern African Region of the Institute of Internal Auditors Inc. Cascarino is also a member of the Board of Regents for Higher Education at the Association of Certified Fraud Examiners.