This practical reference provides the basics for instituting a corporate anti-fraud program that helps prepare corporate security professionals and other corporate managers for fighting corporate fraud from inside the company. It provides an exceptional foundation for security professionals or business executives involved in developing and implementing a corporate anti-fraud program as part of a corporate assets protection program. The author’s intent is to provide the reader with a practitioner’s guide (a “how-to” book), augmented by some background information to put it all in perspective. The approach used should enable the readers to immediately put in place a useful anti-fraud program under the leadership of the corporate security officer (CSO), or other corporate professional.

Key Features

* Shows professionals how to save their companies money. * Provides a roadmap for developing an anti-fraud program. * Allows security professionals to tailor their anti-fraud program to their own corporate environment. * Explains how fraud is costing corporations a competitive edge in the global marketplace.


Corporate security professionals, accountants, investigators and auditors, students in security mgmt programs

Table of Contents

Preface Acknowledgments Introduction and Premise Section I: An Introduction To The Wonderful World of Fraud Chapter 1 The New-Old Global Business Environment Introduction Globalization of Business — Benefits to Nation-States Expansions of the Global Marketplace and their Areas of Operations Types of Corporations Corporate Owners and Locations Corporate Products The High-Technology Factor Nanotechnology1 High-Technology Related Frauds and Other Crimes Advent of the Superhighways4 The Impact of Superhighways on Frauds and Other Crimes A Short History of Crimes and Other Frauds Via the I-Way Superhighway Frauds and Other Crimes to I-Way Robberies I-Way Robbery — Its Prevalence There Is No I-Way Patrol to Stop I-Way Robbers Global Connectivity Via the I-Way = Global Exposure to Attacks by Fraud-Threat Agents and Other Miscreants Capabilities and Limitations of Law Enforcement Challenges to Security Professionals and Others Case Study 1 Case Study 2 Summary Chapter 2 Corporate Assets, Frauds and Other Terms — What are They? Introduction Definition of General Fraud Specific Fraud Definitions Corporate Assets Other Terms and Definitions Case Study Summary Chapter 3 Fraud-Related Laws Introduction Some U.S. Federal Fraud-Related Laws Relevant Consumer Protection Laws for Fraud in the United States A Few Examples of U.S. Federal Enforcement of Fraud-Related Laws, Approach and Actions Mail Fraud Statutes (condensed and paraphrased) Money Laundering Financial Institution Fraud (Bank Fraud) Civil Litigation U.S. Treasury Col


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© 2007
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About the author

Gerald Kovacich

Dr. Kovacich has over 40 years of security, criminal and civil investigations, anti-fraud, information warfare, and information systems security experience in both government as a special agent and as a manager in international corporations. Dr. Kovacich currently resides on an island in Washington state where he continues to write, lecture and conduct research relative to information systems security, information warfare defensive and offensive operations, high-technology crime and techno-terrorism.

Affiliations and Expertise

Security consultant, lecturer, and author, Oak Harbor, WA, USA