The Handbook of Fraud Deterrence

The world of fraud deterrence and detection has experienced dramatic change in recent years. While the concept of fraud is as old as history itself, recent accounting scandals have brought the practice of investigating, detecting, and deterring fraud into the limelight. The provisions of the Sarbanes-Oxley Act of 2002 demand increased responsibility by corporate executives to ensure that adequate controls exist within an organization to prevent fraudulent financial reporting. The fraud deterrence professional has an obligation not only to assist management in achieving this objective, but also to facilitate the development of an internal control system that can serve to improve an organization\'s operational efficiency and effectiveness. Although this text is written primarily as a guide to assist the fraud deterrence practitioner in achieving both of these goals, it can also provide valuable insight to management professionals seeking a holistic understanding of the fraud deterrence discipline. Include within this book are 21 chapters, organized into three sections that address specific facets of the fraud deterrence practice. While each chapter has been written in a "stand-alone" fashion, we believe the reader will derive the most benefit from the book by reading the chapters sequentially. Additionally, it is hoped that the format of this text-particularly its inclusion of numerous chapters written by experience professionals-will provide the reader with a well-rounded, multifaceted perspective of the tenets and applications of fraud deterrence. This approach was employed in order to maximize the diversity of thoughts contained within this single text.

ISBN 0-471-93134-8
Author: Harry Cendrowski, James P. Martin, Louis W. Petro, Publisher: John Wiley & Sons, 430 pages

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