Long accepted as a cost of doing business, occupational fraud has
recently proven to be much more dangerous to a company than
previously thought. Enron, Global Crossing, and other high-profile
cases have shown that the risks can be enormous. Fraud Exposed
shows how traditional methods of dealing with occupational fraud
are inadequate and how an organization’s mindset must change if it
is to be more effective in dealing with this problem. In-depth
insights and practical advice show readers how to apply criminal
and law enforcement response models to workplace fraud prevention
and detection; analyze financial controls to prevent occupational
fraud; as well as examine and improve current defenses to
occupational fraud. Written by an expert in this field, Fraud
Exposed provides organizations with a realistic approach to
uncovering fraud and eliminating it before any damage is
done.
Joseph W. Koletar, Ph D (Glen Rock, NJ), is a Principal and Service
Line Leader in Ernst & Young’s Forensic and Security Services
Practice in New York. Prior to joining Ernst & Young, he was
the director of the Forensic and Corporate Investigative Services
practice of Deloitte & Touche LLP. Before joining the private
sector, Dr. Koletar spent twenty-five years as a special agent in
the FBI.
Spis treści
Preface.
Acknowledgments.
Introduction.
Crime and the Law Enforcement Response.
Rethinking the Assumptions.
The State of Occupational Fraud.
Theories of Occupational Fraud.
Lies, Damned Lies, Statistics (and Occupational Fraud).
Thoughts on Occupational Fraud.
What Can We learn?
Internal Controls.
Compliance Programs.
Community, Corporate Citizenship, and Quality of Life.
What’s New?
Theories of Social Deviance.
Profiling.
Neuroscience.
Game Theory.
Forensic Professionals as Organizational Pathologists.
Partnerships for the Future.
Environmental and Organizational Intelligence.
Reconceptualizations.
Leadership.
The Next Five Years.
Funding.
Visibility.
Where We Go from Here.
Endnotes.
Index.
O autorze
JOSEPH KOLETAR, DPA, CFE, is a Principal and Service Line Leader in Ernst & Young LLP’s Forensic and Investigative Services Practice in New York. Previously, he was the Director of the Forensic and Corporate Investigative Services practice of Deloitte & Touche LLP. Before joining the private sector, Dr. Koletar spent twenty-five years as a special agent in the FBI, the last seven in senior executive positions.
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