Preventing Corporate Embezzlement

By

  • Paul Shaw, Editor and publisher of Computing & Communications: Law and Protection, Financial Fraud, and Assets Protection, the latter periodical covering organizational integrity compliance. He is the coauthor of Corporate Crime Investigation, Fraud Awareness Manual, and Forensic Accounting Handbook.
  • Jack Bologna, He is an Associate Professor of management at Siena Heights College in Adrian, Michigan, and is the publisher of the monthly newsletters Forensic Accounting Review and Computer Security Digest. Mr. Bologna has authored and coauthored a number of books including Accountant's Handbook on Fraud and Commercial Crime and Forensic Accounting Handbook, 2nd Edition.

Internal loss is one of the most costly forms of loss. Embezzlement is one of the least detected and prosecuted forms of internal theft. Preventing Corporate Embezzlement is a professional reference that offers solutions. Managers, auditors and others charged with protecting assets must achieve a heightened awareness of embezzlement. They need to recognize and understand the opportunities, methods, and varieties of embezzlement, as well as establish internal controls that will prevent and detect embezzlement.
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Audience

Security managers and fraud auditors

 

Book information

  • Published: April 2000
  • Imprint: BUTTERWORTH HEINEMANN
  • ISBN: 978-0-7506-7254-2

Reviews

Prodviding a blueprint for indetifying actual and potential embezzlers, the authors details the psychological portrait of th embezzler. ...The book offers entertaining summaries of successful embezzlements. - Access Control and Security Systems Integration, July 2000



Table of Contents

Embezzlement: Would You Know One if You Saw One?; How the Embezzler Operates; Law of Embezzlement and Related Crimes; An Embezzler's Guide to Your Computer; Inventory Scams: Conversions, Embezzlement, and Collusion; Accounting Procedural Security Questionnaire; Five Key Management Defenses to Embezzlement; Insurance Against Embezzlement; Designing Effective Policies; Vulnerability Assessments; Internal Controls; Controlling Access to Computers and Networks; Wire Transfer Embezzlements; Accounting Information Systems: Access Control Checklists; Auditing for Fraud and Embezzlement; Investigating Embezzlement; Reporting Embezzlement; Learning to Think Like a Thief: Developing Fraud Scenarios; Leader's Guide to Fraud Awareness Training