Now in a Second Edition, this practical book helps corporate executives and managers how to set up a comprehensive and effective fraud prevention program in any organization. Completely revised with new cases and examples, the book also discusses new global issues around the Foreign Corrupt Practices Act (FCPA). Additionally, it covers best practices for establishing a unit to protect the financial integrity of a business, among other subjects. The book has many checklists and real-world examples to aid in implementation and an instructor's URL including a test bank to aid in course adoptions.

Now in a Second Edition, this practical book helps corporate executives and managers how to set up a comprehensive and effective fraud prevention program in any organization. Completely revised with new cases and examples, the book also discusses new global issues around the Foreign Corrupt Practices Act (FCPA). Additionally, it covers best practices for establishing a unit to protect the financial integrity of a business, among other subjects. The book has many checklists and real-world examples to aid in implementation and an instructor's URL including a test bank to aid in course adoptions.

Foreword to the Second Edition xiiiForeword to the First Edition xviiPreface xxiAcknowledgments xxviiChapter 1 Fraud's Feeding Frenzy 1Chapter 2 Fraud Theory and Prevention 23Chapter 3 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-Oxley 47Chapter 4 The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the 2010 Amendments to the Federal Sentencing Guidelines for Organizations 81Chapter 5 Internal Controls and Antifraud Programs 105Chapter 6 Financial Statement Fraud 133Chapter 7 Internal Fraud: Protecting a Company 157Chapter 8 Former Fraudster and New Man 171Chapter 9 External Schemes and Scams: The Rest of the Fraud Story 185Chapter 10 Not Too Big to Fail 205Chapter 11 Designing a Robust Fraud Prevention Program 231Chapter 12 Whistleblowers and Hotlines 255Chapter 13 Time to Do Background Checks 287Chapter 14 Training, Training, and More Training 307Chapter 15 Global Fraud and Corruption Risk 329Chapter 16 The Feds Are Watching: What to Know and Do Now 349Chapter 17 A Fraud Prevention Culture That Works 371AppendixACFE Fraud Prevention Checklist 391About the Authors 395Index 399