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NCJRS Abstract

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NCJ Number: 148007 Find in a Library
Author(s): G J Bologna; R J Lindquist; J T Wells
Date Published: 1993
Page Count: 350
Sponsoring Agency: John Wiley and Sons
New York, NY 10158
Publication Number: ISBN 0-471-52642-8
Sale Source: John Wiley and Sons
Managing Editor
605 Third Avenue
New York, NY 10158
United States of America
Type: Training (Aid/Material)
Language: English
Country: United States of America
Annotation: This book provides accountants in industry, government, and public practice with guidelines for developing structures to prevent, identify, and respond to business fraud.
Abstract: Following a discussion of the nature and extent of fraud, four chapters present general fraud prevention techniques. Topics addressed in these chapters are management of fraud risk, promotion of an ethical environment, risk financing and fidelity insurance, and computer security and system recovery. Four chapters then discuss how to prevent various types of fraud. A chapter on asset misappropriation from within addresses the various ways fraud is committed against an organization by a perpetrator within the organization. Another chapter focuses on frauds perpetrated by outsiders against small businesses, the government, and financial institutions. A chapter on computer crime and computer criminals describes the nature of computer-related crime and computer criminals, control considerations that affect the risk of fraud in a computer environment, and computer-crime case studies. A discussion of commercial crime considers fraud committed by business organizations against others, such as false advertising, industrial espionage, insider trading, and securities fraud. The concluding chapter provides guidelines for dealing with a known or suspected fraud. A 12-item bibliography, glossary, subject index, and appended professional studies and pronouncements
Main Term(s): Criminology
Index Term(s): Accounting methods; Business crime costs; Commercial fraud; Computers; Crime prevention measures; Crime specific countermeasures; Fraud
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