Martin T. Biegelman, Joel T. Bartow

Executive Roadmap to Fraud Prevention and Internal Control

Creating a Culture of Compliance

• Gebundenes Buch

Produktbeschreibung

How-to, authoritative guidance for creating a best-in-class fraud prevention and compliance program in any organization
Now in a Second Edition, this practical book helps corporate executives and managers understand the full ramifications of good corporate governance and compliance. It covers best practices for establishing a unit to protect the financial integrity of a business; theories and models on how and why fraud occurs in an organization; importance of strong internal controls; major compliance and corporate governance initiatives and milestones since 1985; and more. Complete coverage includes implementation guidance for a robust fraud prevention and compliance program, including sample policies, best practice examples, and a 14-point management antifraud program.

Covers fraud risk assessment and prevention guidance
Looks at global risk issues, including the Foreign Corrupt Practices Act (FCPA) and UK Bribery Act
Examines amendments to the Federal Sentencing Guidelines for Organizational Crime
Discusses Dodd-Frank Whistleblower Provisions
Explores enterprise risk management key program elements
Offers coverage of how fraud and compliance failures contributed to the financial crisis
Includes enhanced principles for fraud data mining
Presents new cases, checklists and real-world examples, expanded international coverage, and the latest technological tools
Shows executives and managers what their responsibilities are regarding fraud prevention, internal controls, and compliance
Provides an instructor s website, including a test bank
Other titles by Biegelman: Building a World-Class Compliance Program and Foreign Corrupt Practices Act Compliance Guidebook
Completely revised and updated, Executive Roadmap to Fraud Prevention and Internal Control, Second Edition is every manager s best resource for understanding all the complex issues and responsibilities associated with fraud and compliance.

Praise for Executive Roadmap to Fraud Prevention and Internal Control: Creating a Culture of Compliance

"Martin Biegelman and Joel Bartow convert their lifelong experiences and unparalleled knowledge into a concise, well-written book. They provide the essential tools to take aspirational goals for fraud prevention and compliance and build them into concrete and effective programs."
-From the Foreword by Bradley J. Bondi, Partner, Caldwater, Wickersham & Taft LLP

" Executive Roadmap touches all the bases on corporate fraud. The authors - both experienced fraud investigators and federal law enforcement agents - lay out the history and major milestones of corporate fraud, and discuss with precision the key issues facing today's executives and compliance leaders. The book provides a valuable overview for business leaders looking to develop and implement effective compliance programs and instill a culture of integrity in order to help their organizations defeat the challenges posed by today s sophisticated fraudsters."
-Jeffrey Eglash, Senior Counsel, Litigation & Legal Policy, GE

"Biegelman and Bartow provide great insight into not just how fraud occurs inside of companies, but why . Preventing fraud requires a solid understanding of both, making this book a must read for any executive who is serious about creating the compliance mechanisms and the corporate culture needed for effective fraud prevention."
-Aaron G. Murphy, Partner, Latham & Watkins LLP

"Business leaders would be wise to follow the recommendations in this book. Fraud prevention is more than just creating a set of policies. As the subtitle indicates, it is essential to create a culture of compliance. Empty words accomplish nothing. The authors, both experie

Produktdetails

• Verlag: Wiley & Sons
• 2. Aufl.
• Seitenzahl: 448
• Erscheinungstermin: 10. April 2012
• Englisch
• Abmessung: 235mm x 157mm x 28mm
• Gewicht: 703g
• ISBN-13: 9781118004586
• ISBN-10: 1118004582
• Artikelnr.: 34449505

Autorenporträt

MARTIN T. BIEGELMAN, CFE, CCEP, has been fighting fraud and corruption for more than thirty-five years in various roles in law enforcement, consulting, and the corporate sector. He is currently a Director in the Global Investigations and Compliance Practice at Navigant Consulting. He previously served as Director of Financial Integrity at Microsoft Corporation. JOEL T. BARTOW, CFE, CPP, is Operations Director for IntegriGuard, LLC. Mr. Bartow has over twenty-five years of experience in fraud and security investigations as an FBI Special Agent and in the private sector, where he developed successful fraud prevention programs.

Inhaltsangabe

Foreword to the Second Edition xiii Foreword to the First Edition xvii
Preface xxi Acknowledgments xxvii CHAPTER 1 Fraud's Feeding Frenzy 1
CHAPTER 2 Fraud Theory and Prevention 23 CHAPTER 3 The Path to Greater
Corporate Compliance, Accountability, and Ethical Conduct: COSO to
Sarbanes-Oxley 47 CHAPTER 4 The Path to Greater Corporate Compliance,
Accountability, and Ethical Conduct: SAS 99 to the 2010 Amendments to the
Federal Sentencing Guidelines for Organizations 81 CHAPTER 5 Internal
Controls and Antifraud Programs 105 CHAPTER 6 Financial Statement Fraud 133
CHAPTER 7 Internal Fraud: Protecting a Company 157 CHAPTER 8 Former
Fraudster and New Man 171 CHAPTER 9 External Schemes and Scams: The Rest of
the Fraud Story 185 CHAPTER 10 Not Too Big to Fail 205 CHAPTER 11 Designing
a Robust Fraud Prevention Program 231 CHAPTER 12 Whistleblowers and
Hotlines 255 CHAPTER 13 Time to Do Background Checks 287 CHAPTER 14
Training, Training, and More Training 307 CHAPTER 15 Global Fraud and
Corruption Risk 329 CHAPTER 16 The Feds Are Watching: What to Know and Do
Now 349 CHAPTER 17 A Fraud Prevention Culture That Works 371 APPENDIX ACFE
Fraud Prevention Checklist 391 About the Authors 395 Index 399