International Fraud Handbook. (Record no. 2103)
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| fixed length control field | 11011nam a22005053i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC5399249 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240724113157.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2018 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118728550 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781118728505 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC5399249 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL5399249 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaPaEBR)ebr11559489 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1038495773 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HV6691 .W455 2018 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 364.163 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Wells, Joseph T. |
| 245 10 - TITLE STATEMENT | |
| Title | International Fraud Handbook. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Newark : |
| Name of producer, publisher, distributor, manufacturer | John Wiley & Sons, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2018. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2018. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (410 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | ACFE Series |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Intro -- International Fraud Handbook -- Contents -- Preface -- Acknowledgments -- About the ACFE -- Part I -- Chapter 1 Introduction -- What Is Fraud? -- Components of Fraud -- What Factors Lead to Fraud? -- The Fraud Triangle -- Control Weaknesses -- The Impact of Fraud -- All Organizations Are Susceptible to Fraud -- The High Cost of Occupational Fraud -- The Indirect Costs -- Types of Fraud Affecting Organizations -- Occupational Fraud -- External Fraud -- Notes -- Chapter 2 Legal Issues Pertaining to Fraud -- Types of Legal Systems -- Religious and Secular Systems -- Common Law and Civil Law Systems -- Definition of Evidence -- Three Basic Forms of Evidence -- Direct versus Circumstantial Evidence -- Admissibility of Evidence -- Relevant -- Authentic -- Admissibility of Testimonial Evidence -- Examples of Common Evidentiary Rules in Adversarial Proceedings -- The Rule against Character Evidence -- The Rule against Opinion Testimony -- The Rule against Hearsay -- Chain of Custody -- Privileges and Protections -- Legal Professional Privileges -- Legal Work Privileges -- Self-Evaluation Privilege -- Marital Privilege -- Parent-Child Privilege -- Law Enforcement Privilege to Withhold the Identity of an Informant -- Accountant-Client Privilege -- Other Privileges -- Judicial Treatment of Privileges from Foreign Jurisdictions -- Individual Rights during Examinations -- Employees' Duties and Rights -- Employees' Duty to Cooperate -- Duty to Preserve Information Relevant to Litigation -- Employees' Contractual Rights -- Whistle-Blower Protections -- Employees' Privacy Rights in the Workplace -- Individuals' Rights and Obligations under Criminal Law -- The Law Relating to Government Search and Seizure -- Search Warrants -- Investigations in Private Actions -- Defamation -- Privacy Laws. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Other Legal Actions That Could Arise during Private Investigations -- Data Privacy -- Notes -- Chapter 3 Fraud Risk Assessment -- What Is Fraud Risk? -- Factors That Influence Fraud Risk -- Types of Fraud Risks -- What Is a Fraud Risk Assessment? -- Benefits of a Fraud Risk Assessment -- Who Is Responsible for the Fraud Risk Assessment? -- Designating the Best Sponsor -- Who Should Conduct the Fraud Risk Assessment? -- Preparing for the Fraud Risk Assessment -- Identify the Information to Be Gathered -- Determine the Best Techniques to Use in Conducting the Fraud Risk Assessment -- Obtain the Sponsor's Agreement on the Work to Be Performed -- Educate Employees and Openly Promote the Process -- Conducting the Fraud Risk Assessment -- Identify Potential Inherent Fraud Risks and Schemes -- Assess the Likelihood of Occurrence of the Identified, Inherent Fraud Risks -- Assess the Impact of the Inherent Fraud Risks to the Organization -- Evaluate Which Parties Are Most Likely to Commit Fraud -- Identify and Map Existing Internal Controls to the Relevant Inherent Fraud Risks -- Evaluate Whether the Identified Controls Are Operating Effectively and Efficiently -- Identify, Evaluate, and Respond to Residual Fraud Risks -- Reporting the Results of the Fraud Risk Assessment -- Report Objective, Not Subjective, Results -- Keep It Simple -- Focus on What Really Matters -- Identify Actions That Are Clear and Measurable -- Making an Impact with the Fraud Risk Assessment -- Begin a Dialogue across the Company -- Look for Fraud in High-Risk Areas -- Hold Responsible Parties Accountable for Progress -- Keep the Assessment Alive and Relevant -- Modify or Create the Code of Conduct, Ethics Policy, and Anti-Fraud Policy -- Monitor Key Controls -- Note -- Chapter 4 Preventing and Detecting Fraud -- Governance and Oversight -- Creating an Anti-Fraud Culture. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Anti-Fraud Policy -- Whistle-Blower Policy -- Risk Management, Internal Controls, and Fraud -- Fraud and Risk Management -- Fraud and Internal Controls -- Responsibilities for the Anti-Fraud Program -- Board of Directors -- Audit Committee -- Executive and Senior Management -- Middle Management -- Internal Auditors -- Risk and Control Personnel -- Staff Members -- Fraud Control Activities -- Personnel-Focused Controls -- Process- and Policy-Focused Controls -- Examples of Scheme-Specific Control Activities -- Fraud Response -- Disciplining the Perpetrator(s) -- Identifying and Remedying the Underlying Issues -- Communicating about the Fraud -- Notes -- Chapter 5 Fraud Investigation -- Methodology -- Creating a Fraud Response Plan -- Assessing the Need for an Investigation -- Preparing for the Investigation -- Establishing Predication -- Developing a Plan -- Assembling the Investigation Team -- Further Defining the Goal or Purpose of the Investigation -- Notifying Relevant Parties -- Developing a Fraud Theory -- Determining the Scope of the Investigation -- Finalize the Case Plan -- Applying the Fraud Examination Methodology -- Collecting and Analyzing Evidence -- Interviewing Witnesses and Suspects -- Reporting the Case -- Working with Law Enforcement -- Working with Foreign Governments -- Issues in Conducting Cross-Border Fraud Investigations -- Cost -- Language Differences -- Cultural Differences -- Differing Laws -- High-Risk Regions -- Lack of Access to Information -- Logistical Issues with Cross-Border Investigations -- Notes -- Chapter 6 Interviewing Witnesses and Suspects -- Planning and Preparing for an Interview -- Understanding the Interview's Role in the Investigation -- Understanding the Interviewee -- Legal Considerations -- Offenses and Points to Prove or Disprove -- Practical Arrangements -- Types of Interviews -- Interviews by Subject. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Interviews by Purpose -- Interviewing Strategies -- Types of Questions -- Interview Methodologies -- Recognizing Signs of Deception -- Verbal Signs of Deception -- Nonverbal Signs of Deception -- Additional Interview Steps -- Sensitive Issues and Questions -- Obtaining Confessions -- Follow-up Interviews -- Part II -- Chapter 7 Asia-Pacific Region -- Regional Fraud Trends -- Australia -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- China -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Japa n -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Malaysia -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- New Zealand -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Philippines -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Singapore -- Contributor -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- South Korea -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Taiwan -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Chapter 8 Canada -- Regional Fraud Trends -- Canada -- Contributor -- Sources of Information -- Legal and Regulatory Environment. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Anti-Fraud Programs -- Considerations in Fraud Investigations -- Chapter 9 Eastern Europe and Western/Central Asia -- Regional Fraud Trends -- Bulgaria -- Contributor -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Czech Republic -- Contributor -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Poland -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Slovenia -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Chapter 10 Latin America and the Caribbean -- Regional Fraud Trends -- Brazil -- Contributor -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Chile -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Mexico -- Contributor -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Peru -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Chapter 11 Middle East and North Africa -- Regional Fraud Trends -- Cyprus -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations -- Egypt -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Jordan -- Contributors -- Sources of Information -- Legal and Regulatory Environment -- Anti-Fraud Programs -- Considerations in Fraud Investigations. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Oman. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Fraud. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Wells, Joseph T. |
| Title | International Fraud Handbook |
| Place, publisher, and date of publication | Newark : John Wiley & Sons, Incorporated,c2018 |
| International Standard Book Number | 9781118728505 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | ACFE Series |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5399249">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5399249</a> |
| Public note | Click to View |
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