Оглавление
Padgett Simon. Profiling The Fraudster
Preface
Acknowledgments
Part I. Occupational Fraud and Corruption
Chapter 1. Introduction to Occupational Fraud and Corruption and Recent Trends
Deception through Breaching Trust
Global Trends in Occupational Fraud
The Cost of Occupational Fraud and Corruption
Types of Occupational Fraud
Early Fraud
The Fight against Fraud
Profiling as a Solution
Chapter 2. Types of Occupational Fraud and Corruption
A Myriad of Fraud Schemes
Cybercrime
Chapter 3. What Is Fraud and More Specifically Occupational Fraud?
The Association of Certified Fraud Examiners' Definition
The American Institute of Certified Public Accountants' Definition
Statement of Auditing Standard No. 99 Definition
The Institute of Internal Auditors Definition
Duration of Fraud Schemes
Chapter 4. Corruption
The Geography of Corruption
The Fight against Corruption
Corruption and the Public Purse
Cultural and Legal Influences on Corruption
Chapter 5. Normative Crime Analysis and Investigative Psychology
Fraud Is Not a Norm
Investigative Psychology
Chapter 6. The Fraud Triangle Becomes the Fraud Diamond: A Journey through the Theory
The Fraud Triangle
Fraud Risk
The Theory Shaping Early Fraud Profiling
Part II. Profiling the Fraudster
Chapter 7. Using Profiling in the Fight against Crime and Occupational Fraud
The Mind of Adolf Hitler
Development of the Psychology
Modeling
Modeling in Fraud Detection
Chapter 8. Criminal and Fraud Offender Profiling
The Criminal Mind-Set
Investigative Psychology
Fraud Offender Profiling
Profiling Challenges
Chapter 9. Behavioral Warning Signs or Red Flags
How Red Flags Help Us Discover Fraud
Management Red Flags
Changes in Employee Behavior Representing Red Flags
Fraudsters Living beyond Their Means Exhibit Key Red Flags
Red Flags in the Accounting System
Behavioral Characteristics as Red Flags to Fraud
Chapter 10. Motivation and Opportunity as Key Indicators
The Motivation
The Opportunity
Chapter 11. Profiling Individual Behavior and Characteristics of a Fraudster
Perpetrator's Gender
Perpetrator's Age
Perpetrator's Tenure
Perpetrator's Education Level
Behavioral Red Flags Based on Perpetrator's Position
Behavioral Red Flags Based on Scheme Type
Behavioral Red Flags Based on Department
Chapter 12. Profiling the Fraudster's Position and Department
Perpetrator's Position
Perpetrator's Department
Chapter 13. Profiling the Fraud Methodology or Modus Operandi
Collusion
Position of Employment Creates the Opportunity
Many Ways to Defraud an Organization
Chapter 14. Profiling the Victim Organization and Its Geography
Fraud Victim Organizations by Geographic Location
Corruption Cases by Region
Types of Fraud Victim Organizations
Size of Fraud Victim Organizations
Methods of Fraud in Small Businesses
Industry of Fraud Victim Organizations
Corruption Cases by Industry
Chapter 15. Profiling the Consequences
Legal Proceedings and Loss Recovery
Losses Recovered
An Often Unconsidered Consequence
Chapter 16. Using Case Studies for Profiling Fraudsters
Why Reinvent the Wheel?
Some High-Profile Fraud Cases
Chapter 17. The Use of Offender Profiling in Forensic Investigations
Collation of Information
Fraud Crime Intelligence
Intelligence-Led Investigating
The Value of Offender Profiling
Improved Internal Controls
Part III. Building a Fraud Profiling Methodology for Your Organization
Chapter 18. Profiling as Part of Your Sound Antifraud Program
Antifraud Controls at Victim Organizations
Antifraud Controls in Small Businesses
Antifraud Controls by Region
Effectiveness of Controls
Control Weaknesses That Contributed to Fraud
Types of Offender Profiling
Chapter 19. Information Sources and the Role of Data Mining
Forensic Profiling and the Use of Data Mining
Supervised and Unsupervised Learning
Privacy and Ethical Concerns Surrounding Data Mining
Contributing to the Profiling Mechanism
Chapter 20. Fraud Profiling Your Organization
Personal Particulars of the Offender
Obtaining Modus Operandi Information
Determine the Motive of the Offender
Opportunity
Red Flags
Lifestyle Change
Chapter 21. The Process of Developing a Fraud Profile
Development of a Fraud Risk Assessment
Development of the Fraud Profile
Development of a Fraud Detection Net
Chapter 22. The Role of the HR Recruitment Process in Profiling
Perpetrator's Criminal History
Perpetrator's Employment History
Controlling Human Risk
Effective Human Performance
HR Departments Closing the Door on Fraud
The Curriculum Vitae: Fact or Fiction?
Bibliography
About the Author
About the Association of Certified Fraud Examiners and the Report to the Nations on Occupational Fraud and Abuse
About Certified Fraud Examiners
About the ACFE's 2012 Report to the Nations on Occupational Fraud and Abuse
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