Introduction to Internal Fraud, Canadian Edition

Rosemary Henriksen

• Publisher: Wiley
• Year: 2016
• Print ISBN: 9781119292227
• eBook ISBN: 9781118727645
• Edition: 1
• Topic: Business
• Subtopic: Auditing
• Index: Business

Introduction to Internal Fraud, Canadian edition, looks to debunk the fundamental myths of fraud through examining current research. It explores the how, what, where, and possibly why fraud continues to harm organizations and their people at alarmingly high rates2212even in Canada. The damage is real: from catastrophic effects like business failure at the hands of those who deceive and steal, to the inevitable downstream effects of lost jobs, reputations, family and friends, or even lives, as they are drawn into fraud's maelstrom.

This book is a tool for accounting and business educators to round out students' learning about the realities of risks faced by any organization, regardless of size, form, or function. Courses in fraud are only now becoming mainstream curricula. With limited fraud research and text resources, Canadian educators have, in the past, relied heavily on fraud literature of other countries, particularly the United States. This book features Canadian research, terminology, and examples.

Table of contents

• Cover
• Title Page
• Copyright
• Contents
• Chapter 1 Introduction to Internal Fraud
• Chapter 2 Why Fraud Occurs
• Chapter 3 Risk Management
• Chapter 4 Deception
• Chapter 5 Information and Communications Technology
• Chapter 6 Corruption
• Chapter 7 Misappropriating Incoming Cash
• Chapter 8 Misappropriating Outgoing Cash: Cheques, Cash on Hand, and Electronic Payments
• Chapter 9 Misappropriating Outgoing Cash: Expenditure Fraud
• Chapter 10 Misappropriating Non-cash Resources
• Chapter 11 Financial Reporting Fraud
• Chapter 12 Think like a fraudster
• Index
• EULA