This book describes the many forms management fraud can take in any organization and includes case studies in each chapter to illustrate real-world examples. Almost all of the cases are based on actual cases the author investigated in his over 30 years of professional auditing. Through the cases and the descriptions of the different characteristics of fraud, O’Gara provides a rich understanding of this growing problem. The Contents are: Chapter 1 Overview, Chapter 2 Perspective, Chapter 3 Fraud Against the Organization (General), Chapter 4 Red Flags of Management Fraud, Chapter 5 Fraud Against the Organization (Corruption), Chapter 6 Fraud Against the Organization (Misappropriation), Chapter 7 Fraud “For” the Organization, Chapter 8 Methodology: Detection/Investigation, Chapter 9 CAAT Scans for Scams, Chapter 10 Conclusion
Book Details:
- Author: John D. O’Gara
- ISBN: 9780471493501
- Year Published: 2004
- Pages: 202
- BISAC: BUS001040, BUSINESS & ECONOMICS/Accounting / Managerial
About the Book and Topic:
This book describes the many forms management fraud can take in any organization and includes case studies in each chapter to illustrate real-world examples. Almost all of the cases are based on actual cases the author investigated in his over 30 years of professional auditing. Through the cases and the descriptions of the different characteristics of fraud, O’Gara provides a rich understanding of this growing problem. The Contents are: Chapter 1 Overview, Chapter 2 Perspective, Chapter 3 Fraud Against the Organization (General), Chapter 4 Red Flags of Management Fraud, Chapter 5 Fraud Against the Organization (Corruption), Chapter 6 Fraud Against the Organization (Misappropriation), Chapter 7 Fraud “For” the Organization, Chapter 8 Methodology: Detection/Investigation, Chapter 9 CAAT Scans for Scams, Chapter 10 Conclusion
Major frauds can be defined as frauds involving losses of $1 million or more. In their most recent update to their landmark 1996 Report to the Nation on Occupational Fraud and Abuse, in 2002 the Association of Certified Fraud Examiners reported that 16% of all frauds fall into the major fraud category and that these major frauds almost always entail corruption rather than misappropriation. They are committed by management and are typically off the books and therefore difficult to detect and prosecute.
Uncovers the various forms fraud can take in an organization and shows where the most common and damaging types of fraud occur. Provides a better understanding of fraud through the telling of real life case studies as encountered by the author in his over 20 years of corporate auditing experience. Comprehensive focus includes management fraud, corporate governance and top-level forensics issues, as well as financial statement fraud. Will be co-branded with the Institute of Internal Auditors and sold directly to their membership.
About the Author
John O’Gara (Dublin, OH) is Director of Internal Audit at a Fortune 500 company. He is a frequent speaker and has presented at the MIS Super Strategies conference, Institute of Internal Auditors (IIA) International Conference, and the Association of Certified Fraud Examiners (ACFE) annual conference. He has a B.S. in Industrial Administration from Yale and an MBA from Rutgers.