Fraud 101 (PDF)

Introduction. 1. The World of Fraud. Who Commits Fraud and Why? Fraud Prevention and Detection. Notes. 2. Fraud Combatants. Fraud Company Profile (1987-1997). Auditor Responsibilities to Detect Fraud. Financial Statement Audit versus Fraud Investigation. Fraud Guidance. Audit Deficiencies and Audit Failures. The New World. Recommended Reading. Notes. 3. Sarbanes-Oxley and Its Influence on Fraud Prevention. Audit Committee. Code of Ethics. Internal Controls. Internal Audit. Common Problems. Note. 4. Proactive Fraud Investigations: An Introduction. Fraud Investigations Defined. Three Objectives of Fraud Investigations. Proactive Fraud Investigations. Advice for Inexperienced Fraud Investigators. Notes. 5. Proactive Fraud Investigations: Conducting the Investigation. Art of Fishing. How Proactive Fraud Investigators Think and Work. Beginning the Investigation. Selecting a Fraud Type. Fraud Investigation Procedure. Summary. Notes. 6. Elementary Fraud Types. Three Elementary Fraud Types: Definitions. Duplicate Payment Fraud. Multiple Payee Fraud. Shell Fraud. Notes. 7. Fraud Defectives. Defective Delivery Fraud. Defective Shipment Fraud. Defective Pricing Fraud. Summary. Notes. 8. Contract Rigging Fraud. Definition. Obtaining the Contract. Contract Change Orders. Unbalanced Bidding. Detection Recommendations. Rotation Fraud. Note. 9. Ethical Behavior. Accounting Ethical Standards. Consequences of Unethical Behavior. Codes of Conduct. Notes. 10. Evidence. Indicative Evidence. Validating Evidence. Notes. 11. Symptomatic Fraud Investigation. Symptoms of Fraud. Variations in Actual versus Planned Cost. "Should Cost" Approach. Employee Lifestyle Changes. Notes. 12. Fraud Investigation Alternatives. Monitoring Known or Suspected Fraud. Monitoring Operational Areas at Risk of Fraud. Fraud Investigations and Internal Control. Note. APPENDIX A: Anatomy of a Corporate Fraud. APPENDIX B: Symptomatic Fraud Investigation Case Study. APPENDIX C: Fraud-Specific Contract Review Case

HOWARD M. SILVERSTONE, CPA, FCA, CFE, is founder and Director of Forensic Resolutions, Inc., a forensic accounting firm. He has concentrated on forensic and investigative accounting since 1985 and has been involved in all aspects of cases, including those involving fraud investigations, complex commercial litigation, insurance claims, and due diligence, both as a consulting and expert witness. He is also coauthor of Forensic Accounting and Fraud Investigation for Non-Experts (published by Wiley) and has contributed articles to The Legal Intelligencer, Security Management, and many other publications. He also contributed a chapter to The CPA's Handbook of Fraud and Commercial Crime Prevention, originally published in 2000 by the AICPA. He is a frequent speaker who has delivered presentations for professional organizations, law firms, and insurance companies.

HOWARD R. DAVIA (deceased) was a certified public accountant with more than thirty 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. He is the author of Fraud 101 and coauthor of Accountant's Guide to Fraud Detection and Control, Second Edition (published by Wiley).

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