Fraud 101: Techniques and Strategies for Detection - Hardcover

Davia, Howard R.

Hardcover

ISBN 10: 0471373095 ISBN 13: 9780471373094

Publisher: John Wiley & Sons, 2000

Synopsis

Businesses lose over $100 billion a year to fraud. Only 20 percent is discovered.

Recent audits reveal staggering monetary losses to fraud annually the majority of which goes undetected and unrecovered. This how–to guide offers comprehensive, intermediate training for evaluating, devising, and installing fraud–specific internal controls, conducting proactive examinations, running an investigation, and successfully bringing acts of fraud to prosecution. Includes actual case studies and fresh insights into the nature of fraud and the mentality necessary to combat it.

Howard R. Davia, CPA (Warrenton, VA), has over thirty years of experience in government, industry, and public accounting. He was president and cofounder of Executive Education Series, Inc. John C. Wideman, PhD, has over twenty–eight years of investigative experience in the civil, criminal, and military intelligence fields, and as a private practitioner. Patrick C. Coggins, PhD (Deland, FL), is the Dupont Endowed Chair Professor at Stetson University. He has over twenty–eight years of experience in governmental and public sector financial management, legal issues, organizational diagnosis, and income taxes.

About this title

From the Back Cover

YOUR MUST–READ GUIDE TO TECHNIQUES AND STRATEGIES FOR FRAUD DETECTION AND PREVENTION

Written by an accountant with over 30 years of proactive fraud–specific auditing experience, this one–of–a–kind, how–to guide provides rare expertise and hard–to–find information on this increasingly staggering and costly problem.

As businesses lose over $100 billion a year to fraud with only 20 percent being discovered, the need to be more proactive in detecting fraud is increasingly obvious. Here is the only book available that describes the different types of fraud and then provides proven methods of detection.

• Breaks fraud into three categories, revealing that the fraud that is usually detected comprises a relatively small percentage of the fraud universe
• Provides new insights into the nature of fraud and the mind–set needed to combat it
• Provides proven solutions to how to expose different types of fraud
• Includes numerous case studies, most based on the author’s actual experience, that reveal the real world of fraud, how easy it can be to perpetrate, and how difficult to prosecute

Gain the expertise and the attitude necessary to step up fraud prevention in both public and private entities, with this comprehensive, clear–headed, and invaluable resource.

www.wiley.com/accounting

About the Author

HOWARD R. DAVIA is a certified public accountant with over 30 years of experience in government, industry, and public accounting. As an audit executive with both the U.S. General Accounting Office and the General Services Administration, and subsequently as a chief executive operating officer with the General Services Administration, he gained vast experience in the opportunities for fraud, as well as for its detection and deterrence. Mr. Davia was also president and cofounder of Executive Education Series, Inc., which provided training and consulting in fraud detection and control. As an adjunct professor of accountancy, Mr. Davia engaged in a joint venture with the College of Business Administration, University of Wisconsin–La Crosse, for the purpose of conducting nationally the Fraud Discovery and Control Workshop. He has also lectured on the subject of fraud detection and control to Institute of Management Accountant′s members, CPA state society members, and corporate management groups. He is coauthor of Accountant’s Guide to Fraud Detection and Control, Second Edition (Wiley).

Edition details

• Publisher: John Wiley & Sons
• Publication date: 2000
• ISBN 10: 0471373095
• ISBN 13: 9780471373094
• Binding: Hardcover
• Language: English
• Number of pages: 256