Corporate Fraud and Internal Control Workbook: A Framework for Prevention

The ideal companion to Corporate Fraud and Internal Control

Designed for use with Corporate Fraud and Internal Control: A Framework for Prevention, this companion, self–study workbook provides you with the invaluable opportunity to explore your understanding of the appropriateness of your corporate system′s design of internal controls in fraud risk mitigation. Corporate Fraud and Internal Control Workbook also enables you to fine–tune the mechanisms your organization needs to ensure effective implementation and monitoring on an ongoing basis.

Author and internationally renowned auditing consultant Richard Cascarino includes an organized work schedule in the form of tests, self–study worksheets, step–by–step exercises, and discussion–based case studies to test your knowledge of:

The nature of fraud Elements of the crimes of theft and fraud Fraud against individuals and the organization Fighting corruption The role of ethics in fighting fraud Controlling fraud Fraud risk management Investigating fraud Computer fraud and countermeasures Industry–related fraud opportunities

Corporate Fraud and Internal Control Workbook equips you with the plans and strategies to deter, detect, and prove fraud utilizing your own in–house control mechanisms and systems of internal control. Filled with a wealth of practical learning exercises and information, this hands–on Workbook helps you understand and apply the proven principles found in Corporate Fraud and Internal Control.

Use this Workbook with: Corporate Fraud and Internal Control: A Framework for Prevention (978–1–118–30156–2)

Preface vii

PART I: QUESTIONS AND PROBLEMS

Chapter 1: Nature of Fraud 3

Chapter 2: Elements of the Crimes of Theft and Fraud 9

Chapter 3: Frauds Against the Individual 15

Chapter 4: Frauds Against the Organization 19

Chapter 5: Fighting Corruption 31

Chapter 6: Role of Ethics in Fighting Fraud 39

Chapter 7: Controlling Fraud 45

Chapter 8: Fraud Risk Management 55

Chapter 9: Investigating Fraud 63

Chapter 10: Computer Fraud and Countermeasures 75

Chapter 11: Legal Issues Surrounding Fraud 91

Chapter 12: Industry–Related Fraud Opportunities 95

PART II: SOLUTIONS

Chapter 1: Nature of Fraud 115

Chapter 2: Elements of the Crimes of Theft and Fraud 119

Chapter 3: Frauds against the Individual 123

Chapter 4: Frauds against the Organization 125Chapter 5: Fighting Corruption 131

Chapter 6: Role of Ethics in Fighting Fraud 137

Chapter 7: Controlling Fraud 141

Chapter 8: Fraud Risk Management 149

Chapter 9: Investigating Fraud 153

Chapter 10: Computer Fraud and Countermeasures 159

Chapter 11: Legal Issues Surrounding Fraud 167

Chapter 12: Industry–Related Fraud Opportunities 169

RICHARD E. CASCARINO, CRMA, CFE, CIA, CISM, MBA, is a principal of Richard Cascarino & Associates. He has over thirty years′ experience in audit training and consultancy and is a regular speaker at Institute of Internal Auditors (IIA) and Information Systems Audit and Control Association (ISACA) events throughout the United States, Africa, Europe, and the Middle East on fraud prevention, risk management, corporate governance, IT security, and internal auditing.