This practical reference provides the basics for instituting a corporate anti-fraud program that helps prepare corporate security professionals and other corporate managers for fighting corporate fraud from inside the company. Fighting Fraud provides an exceptional foundation for security professionals or business executives involved in developing and implementing a corporate anti-fraud program as part of a corporate assets protection program. The author's intent is to provide the reader with a practitioner's guide (a "how-to book), augmented by some background information to put it all in perspective. The approach used should enable the readers to immediately put in place a useful anti-fraud program under the leadership of the corporate security officer (CSO), or other corporate professional. - Shows professionals how to save their companies money - Provides a roadmap for developing an anti-fraud program - Allows security professionals to tailor their anti-fraud program to their own corporate environment - Explains how fraud is costing corporations a competitive edge in the global marketplace
Autorentext
Dr. Gerald L. Kovacich has more than 40 years of experience in industrial, business and government security, investigations, information systems security, and information warfare, both in the U.S. Government as a special agent, in international corporations, and subsequently as an international consultant and lecturer. He retired as the Information Warfare Technologist, Northrop Grumman Corporation to pursue a career as an international consultant, lecturer and writer.
Inhalt
Preface
Acknowledgments
Introduction and Premise
Section I: An Introduction To The Wonderful World of Fraud
Chapter 1 The New-Old Global Business Environment
Introduction
Globalization of Business - Benefits to Nation-States
Expansions of the Global Marketplace and their Areas of Operations
Types of Corporations
Corporate Owners and Locations
Corporate Products
The High-Technology Factor
Nanotechnology1
High-Technology Related Frauds and Other Crimes
Advent of the Superhighways4
The Impact of Superhighways on Frauds and Other Crimes
A Short History of Crimes and Other Frauds Via the I-Way
Superhighway Frauds and Other Crimes to I-Way Robberies
I-Way Robbery - Its Prevalence
There Is No I-Way Patrol to Stop I-Way Robbers
Global Connectivity Via the I-Way = Global Exposure to
Attacks by Fraud-Threat Agents and Other Miscreants
Capabilities and Limitations of Law Enforcement
Challenges to Security Professionals and Others
Case Study 1
Case Study 2
Summary
Chapter 2 Corporate Assets, Frauds and Other Terms - What are They?
Introduction
Definition of General Fraud
Specific Fraud Definitions
Corporate Assets
Other Terms and Definitions
Case Study
Summary
Chapter 3 Fraud-Related Laws
Introduction
Some U.S. Federal Fraud-Related Laws
Relevant Consumer Protection Laws for Fraud in the United States
A Few Examples of U.S. Federal Enforcement of Fraud-Related Laws, Approach and Actions
Mail Fraud Statutes (condensed and paraphrased)
Money Laundering
Financial Institution Fraud (Bank Fraud)
Civil Litigation
U.S. Treasury Collection
Securities Violations
Role of Phone Companies
European Fraud-Related Laws
EU Fight Against Frauds
ASIA and Fighting Fraud
Case Study
"Blowing the Whistle" on Defrauders can be Dangerous
Summary
Chapter 4 Corporations Don't Commit Frauds, People Do
Introduction
Are Defrauders a Product of Their Environment, or is it in Their Genes?
Some Criminology Theories
Fraud-Threat Agents
Human Errors - Accidents
Man-Made or Malicious Fraud Threats
Potential Fraud-Threat Agents
Capabilities
Motivation
Access
Catalysts
Inhibitors
Amplifiers
Fraud-Related Factors for Attacking Systems
Relationship of Threat Elements
Case Study
Summary
Chapter 5 Fighting Fraud - Whose Job is it Anyway?
Introduction
Role of Executive Management
Role of Corporate Management
Role of the Corporate Employees
Role of the Ethics Director
Role of the Auditor
Role of the Fraud Examiner
Role of the Chief Security Officer (CSO)
Why the Corporate Security Professional?
Case Study
Summary
Chapter 6 Where There is a Will There is a Way - Fraud Schemes
Introduction
Types of Fraud Schemes
Financial
Credit Card Skimming
Mortgage Frauds
Computer and Telecommunications Frauds
ATM Frauds
Click Fraud
Clip-on Fraud
Securities Frauds
Employment Application Frauds
Identity Theft Scams
"Nigerian Scam"
Accounting Fraud Schemes
Bribery and Corruption
Conflicts of Interest
Purchasing - Four Basic Categories
Inventory17
Investments and Fixed Assets
Payroll and Personal Expenses
Procurement/Contracts
Telemarketing Fraud
Advance Fee Scheme
Common Health Insurance Frauds
Letter of Credit Fraud
Prime Bank Notes
The Ponzi Scheme
Pyramid Scheme
Case Study
Summary
Chapter 7 Fraud Cases and Commentary - Learning by Example
Introduction
Actual Fraud and Fraud-Related Cases
Phishers and Taxpayers
Fraud by Corporate Executives
Foreign Exchange Trading Fraud
Katrina Waste and Frauds
Organized Crime and Cybercrime
Securities Fraud in Cyberspace
Computer Hard Drives Lead to Frauds
Debt-Collecting Frauds
Government Contracting Fraud
Fraud-Threat Agents Can Be Anyone in Any Position
U.S. Securities and Exchange Commission (SEC) Fighting Fraud
Fraud in School Systems
Dead Soldiers and E-Mail Scams
Another Example of Insider Fraud
Executive Management and Accounting Fraud
Merchandise Receipt and Exchange Fraud
Click Frauds
Mortgage Fraud
Government Contractors and Fraud
Frauds and Microsoft Software
Y2K-Related Fraud
Data Storage Conducive to Fraud-Threat Agents
Another Example of Click Fraud
Pyramid Schemes Move on to the Internet
Prepaid Cellular Phone Fraud
Identifying International Corruption
Credit Card Information Theft and Frauds
Hackers, Crackers, Phishers, Oh My!
Urban Legends and Frauds
Medical Research Frauds
Corruption and the War in Iraq
Comments on Identity Thefts as a Vehicle to Fraud
Lobbyists and Corruption
Internet Scams are International
Faking a Medical Condition
Internet Fraud Sweep
ATM Fraud
Social Security Scam
Stamp Fraud
Banker and Identity Theft
Accounting Firm Fraud
Lawyers and Medical Rip-offs
Another Mention of the "Nigerian" Scams - Variations on a Theme
Case Study
Summary
Section II: Establishing and Managing an Anti-Fraud Program
Chapter 8 The International Widget Corporation
Introduction
IWC Background Information
Key Elements…