Short description Forensic Internal Auditing shows how auditors and managers can conduct successful investigations to ensure their organizations can reduce the risk of fraud and can maximize their chances of recovering their money. Drawing on the experiences of the author, the book is filled with real-life examples and case studies of the "frauditor's" experiences and lessons learned the hard way. Readable and written to debunk the mysteries of fraud investigation, this unique book includes interactive case studies to develop the reader's skills in effective fraud detection and investigation.
From the contents Foreword by Lord Harris of Haringey.
Preface.
Acknowledgements.
PART I UNDERSTANDING FRAUD.
1 Fraud overview.
2 Fraud basics.
PART II PLANNING AND MANAGING.
3 Planning a fraud investigation.
4 Managing the investigation.
5 Gathering and using intelligence and evidence.
PART III INVESTIGATION TECHNIQUES.
6 Using analysts to support the investigation.
7 Technology that aids fraud investigation.
8 Considering covert surveillance.
9 Fraud interviewing techniques.
10 Advanced techniques.
PART IV FRAUD TYPES.
11 Catching your crooked contractor.
12 The danger that is a Trojan fraudster.
13 Dealing with high-volume, low-value frauds.
14 Pay and pension frauds.
PART V GETTING THE RIGHT RESULT.
15 Dealing with the law.
16 Dos and don'ts of preparing for civil litigation.
PART VI FRAUD IN CONTEXT.
17 Fraud awareness.
18 So, now you're a fraud-finder too?
19 Fraud trends.
20 Conclusions and way forward.
APPENDICES.
A Are you a fraudfinder?
B Red Book 2.
C Fraud risk wheel (the 'wheel of misfortune').
D Audit Commission Toolkit.
E Summary of modules in the CIPFA Certificate in Investigative Practice.
F Formulae and table to assist advanced techniques.
G Detecting abuse in credit card transactions by Richard Kusnierz.
