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Fraud Exprosed Whot you Dont Could Cost your company millions - Joseph W.

Fraud Exprosed Whot you Dont Could Cost your company millions

Author: Joseph W.
Publishers: Wiley Publishing
Year of publication: 2003
Number of pages: 289
ISBN: 0-471-27475-5
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Download: fraudexposedwhatyoudont2003.pdf

FRAUD EXPOSED
What You Don't Know Could Cost Your Company Millions
Joseph W. Koletar
WILEY
John Wiley & Sons, Inc.
This book is printed on acid-free paper.
Copyright © 2003 by John Wiley&Sons, Inc., Hoboken, New Jersey.
Published simultaneously in Canada.
No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc.,
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Limit of Liability/Disclaimer of Warranty: While the publisher and author have used their best efforts in preparing this book, they make no representations or warranties with respect to the accuracy or completeness of the contents of this book and specifically disclaim any implied warranties of merchantability or fitness for a particular purpose. No warranty may be created or extended by sales representatives or written sales materials. The advice and strategies contained herein may not be suitable for your situation. You should consult with a professional where appropriate. Neither the publisher nor author shall be liable for any loss of profit or any other commercial damages, including but not limited to special, incidental, consequential, or other damages.
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ISBN: 0-471-27475-5
Printed in the United States of America.
10 9 8 7 6 5 4 3 2 1
This book is dedicated to the memory of my parents,
John Edward Koletar, of Shamokin, Pennsylvania, and Margaret Ruth McAbee Koletar, of Spartanburg, South Carolina.
CONTENTS
Preface ix
Acknowledgments xi
Introduction xiii
1 Crime and the Law Enforcement Response 1
2 Rethinking the Assumptions 17
3 The State of Occupational Fraud 33
4 Theories of Occupational Fraud 52
5 Lies, Damned Lies, Statistics (and Occupational Fraud) 75
6 Thoughts on Occupational Fraud 86
7 What Can We Learn? 95
8 Internal Controls 103
9 Compliance Programs 123
10 Community, Corporate Citizenship, and Quality of Life 134
11 What’s New?
Theories of Social Deviance 151
Profiling 155
Neuroscience 167
Game Theory 171
Forensic Professionals as Organizational Pathologists 175
12 Partnerships for the Future 182
13 Environmental and Organizational Intelligence 190
14 Reconceptualization 199
CONTENTS
15 Leadership 212
16 The Next Five Years
Funding 221
Visibility 228
Where We Go from Here 232
Endnotes 241
Index
267
PREFACE
This book was begun in October 2001, as an attempt to gather and articulate thoughts that had been with me for some time. After 35 years in security, law enforcement, and forensic investigations, I began to wonder if some of the techniques that were apparently having success in the broad field of law enforcement might also be useful in addressing fraud in the workplace. Thus began this journey. During it, the initial focus grew beyond the confines of law enforcement, as my research took me into areas as disparate as neuroscience, linguistics, and game theory. I also encountered issues of defining fraud and trying to get a handle on how big it is and what causes or impedes it. Even such apparently elemental tasks proved formidable.
Then, Enron. While at this writing the full implications of Enron are still being revealed and discussed, the name alone has become a catch phrase in public discourse, much like Watergate. Its very utterance conveys substantial volumes of meaning and emotion and has become a sort of shorthand metaphor for things that may be wrong in corporate America.
While I have mentioned Enron several times in this work, and speculated on its meaning for the forensic profession, the thrust of this book remains unchanged— thoughts as to how we can become more effective in dealing with occupational fraud (that is, fraud committed by employees against their own organizations). Enron may prove, as time passes, to be a tidal wave—massive and destructive, but by definition rare. If tidal waves occurred every day they would not be tidal waves, but merely exceptionally high tides. While the tidal wave and its hugely destructive effects rightfully capture our attention, it is the rivers that concern me. The rivers—slow, steady, and unrelenting—carve out huge canyons and forever alter the landscape. Enron is, perhaps, a tidal wave. Occupational fraud is the river that is slowly carving its way through most of the organizational landscapes we call home.
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