The first section focuses on the fraud triangle -- comprised of pressures, opportunities, and rationalizations -- that describes why individuals commit fraudulent activities. The second section discusses fraud detection. After an overview of detection considerations, the remaining chapters in the section identify symptoms -- for example, accounting anomalies, extravagant lifestyle, irregularities in relationships with outside parties, internal control weaknesses, and inaccuracies in ledgers -- that can alert investigators to the occurrence of fraud. The third section outlines procedures for inquiring into possible fraud, including concealment, conversion, and inquiry investigative techniques, and preparation of a complete investigation report. The final chapters discuss how to prevent fraud by creating a culture of honesty and assistance, and by eliminating opportunities for committing fraud. Chapter references