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NCJ Number: 65376 Find in a Library
Title: INVESTIGATION OF FRAUD, 2ND ED
Author(s): D CAMPBELL
Corporate Author: Justice of the Peace, Ltd
United Kingdom

Barry Rose Publishers
United Kingdom
Date Published: 1979
Page Count: 115
Sponsoring Agency: Barry Rose Publishers
Chichester, Sussex, England
Justice of the Peace, Ltd
Sussex, England
Sale Source: Barry Rose Publishers
Little London
Chichester, Sussex, England
United Kingdom
Language: English
Country: United Kingdom
Annotation: DIFFERENT FORMS OF FRAUD ARE OUTLINED AND PRACTICAL SUGGESTIONS FOR INVESTIGATING THEM PRESENTED IN THIS HANDBOOK INTENDED FOR USE BY FRAUD INVESTIGATORS IN THE UNITED KINGDOM.
Abstract: MOST FRAUD INVESTIGATIONS REQUIRE THREE KINDS OF KNOWLEDGE AND EXPERIENCE: DETECTION, ACCOUNTING, AND LAW. POTENTIAL INVESTIGATORS ARE LIKELY TO LACK ONE OR MORE OF THESE KINDS OF KNOWLEDGE AND THEREFORE MUST TRY TO EXTEND THEIR EXPERTISE IN ORDER TO BE SUCCESSFUL. THIS BOOK PRESENTS A BRIEF SUMMARY OF THE BASIC PRINCIPLES OF ACCOUNTING AND FRAUD LAW, STARTING WITH THE WAY A BUSINESS IS FORMED AND DEVELOPED AND CONTINUING WITH THE NATURE OF ACCOUNTING AND THE BALANCE SHEET. NEXT DESCRIBED AND SPECIFIC POSSIBLE SOURCES OF FRAUD AND FACETS OF CORPORATE OPERATION: (1) PROFIT AND LOSS ACCOUNTS, (2) AUDITORS AND THE AUDIT, (3) FORGERY, (4) BANKRUPTCY, (5) LIQUIDATION, (6) COMPANY DIRECTORS, AND (7) STOCKS, SHARES, AND THE STOCK EXCHANGE. SPECIFIC ELEMENTS OF AN INVESTIGATION DESCRIBED INCLUDE THE WRITTEN REPORT OF THE INVESTIGATION, ASSESSMENT OF WITNESSES, MAINTAINING PROPER RECORDS, METHODS OF AVOIDING IRRELEVANT INVESTIGATIONS WHICH WASTE TIME, AND PREPARATION OF A FRAUD CASE FOR PRESENTATION AT COURT. COMMERCIAL FRAUDS INCLUDE TRADING FRAUDULENTLY, LONG FIRM FRAUDS, AND INVESTMENT FRAUDS. PERPETRATORS OF FRAUD HAVE A WIDE RANGE OF SKILLS, MOTIVES, AND DEGREES OF CRIMINALITY. SELLING OF GOODS IS PARTICULARLY PRONE TO FRAUD BECAUSE LEGITIMATE SELLING, FRAUD, AND HIGH-PRESSURE SALESMANSHIP ARE OFTEN DIFFICULT TO DISTINGUISH FROM ONE ANOTHER. CASE EXAMPLES OF FRAUD, TABLES, AN INDEX, AND APPENDIXES PRESENTING GENERAL LEGISLATION RELATING TO FRAUD AND CRIMINAL LAW RELATING TO DIRECTORS AND OFFICERS OF A LIMITED COMPANY ARE INCLUDED. (CFW)
Index Term(s): Criminal investigation; Fraud; Investigative powers; Procedure manuals; Reference materials; Trial preparation; United Kingdom (UK); White collar crime
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=65376

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