How to be a Successful Frauditor: A Practical Guide to Investigating Fraud in the Workplace for Internal Auditors and Managers
DescriptionThis book shows how anyone who finds they need to investigate a fraud at work can conduct a successful investigation and maximise their chances of recovering stolen money. Drawing on the experiences of the author, including his role in a number of high profile cases at two organisations at the heart of government, the Treasury and the Metropolitan Police, the book is peppered with real life examples and case studies of the ‘frauditor’s’ experiences, and lessons learned the hard way including the cases of:
• The linguist who was lost for words
• Doctoring the suits at the hospital
• A magician at work
• Corporate credit cards for cops
Readable, and written to de-bunk the mysteries of fraud investigation, this book includes interactive case studies to develop the reader’s skills in effective fraud detection and investigation.
PART I UNDERSTANDING FRAUD.
1 Fraud overview.
2 Fraud basics.
PART II PLANNING AND MANAGING.
3 Planning a fraud investigation.
4 Managing the investigation.
5 Gathering and using intelligence and evidence.
PART III INVESTIGATION TECHNIQUES.
6 Using analysts to support the investigation.
7 Technology that aids fraud investigation.
8 Considering covert surveillance.
9 Fraud interviewing techniques.
10 Advanced techniques.
PART IV FRAUD TYPES.
11 Catching your crooked contractor.
12 The danger that is a Trojan fraudster.
13 Dealing with high-volume, low-value frauds.
14 Pay and pension frauds.
PART V GETTING THE RIGHT RESULT.
15 Dealing with the law.
16 Dos and don’ts of preparing for civil litigation.
PART VI FRAUD IN CONTEXT.
17 Fraud awareness.
18 So, now you’re a fraud-finder too?
19 Fraud trends.
20 Conclusions and way forward.
A Are you a fraudfinder?
B Red Book 2.
C Fraud risk wheel (the ‘wheel of misfortune’).
D Audit Commission Toolkit.
E Summary of modules in the CIPFA Certificate in Investigative Practice.
F Formulae and table to assist advanced techniques.
G Detecting abuse in credit card transactions by Richard Kusnierz.