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NCJRS Abstract

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NCJ Number: 157114 Find in a Library
Title: Fraud: Bringing Light to the Dark Side of Business
Author(s): W S Albrecht; G W Wernz; T L Williams
Date Published: 1995
Page Count: 311
Sponsoring Agency: Richard D. Irvin, Inc
Homewood, IL 60430
Publication Number: ISBN 1-55623-760-X
Sale Source: Richard D. Irvin, Inc
1818 Ridge Road
Homewood, IL 60430
United States of America
Type: Survey
Language: English
Country: United States of America
Annotation: This book aims to provide in-depth analysis of fraud, the perpetrators of fraud and their motivations, and measures that can be taken to detect, investigate, and prevent fraud.
Abstract: 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
Main Term(s): Criminology
Index Term(s): Crime prevention planning; Fraud; Fraud and abuse prevention measures; Fraud investigations
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