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OverviewFact: Barings was an excellent company, with professional managers. Their careers were devastated by fraud. How many other managers are now in the same position without knowing it? Fact: The average company loses between 2 per cent and 5 per cent of its turnover as a result of dishonesty. When Mike Comer’s book first appeared it quickly established itself worldwide as the standard work in its field. This third edition is a radical revision reflecting the world of EDI, electronic commerce, derivatives, computerization, empowerment, downsizing and other recent developments. Ironically, many of these have exposed companies to an alarming range of new risks. With the help of real-life case histories the author identifies the main types of fraud, the circumstances in which they occur and the telltale signs that give them away. He examines internal control systems and the attitudes and practices that allow fraud to flourish. He explains in detail how fraud can be prevented and detected, and shows why it is that many fashionable management techniques can also potentially pave the way to corporate disaster. Full Product DetailsAuthor: Michael J. ComerPublisher: Taylor & Francis Ltd Imprint: Routledge Edition: 3rd edition Dimensions: Width: 15.60cm , Height: 3.60cm , Length: 23.40cm Weight: 0.453kg ISBN: 9781138263192ISBN 10: 1138263192 Pages: 704 Publication Date: 15 November 2016 Audience: College/higher education , General/trade , Tertiary & Higher Education , General Format: Paperback Publisher's Status: Active Availability: In Print  This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us. Table of ContentsContents: List of figures; List of tables; Foreword. Part 1: The Nature of Corporate Fraud: Attitudes and misconceptions; Categories and theories; How fraud is concealed; Theft and conversion; High-risk areas I; High-risk areas II; High-risk areas III; Computer-related fraud. Part 2: Detecting Corporate Fraud: Critical Point Auditing; Auditing purchases and payments; Auditing other functions. Part 3: Investigating Corporate Fraud: Background to investigation; The skills of interviewing; A framework for investigating. Part 4: Controlling Corporate Fraud: Principles and policies; Problems with personnel; Company-wide control. Appendices; Audit committee terms of reference; Specimen security policy; Control tools and glossary; Information classification; Index.Reviews'The authoritatively written detail is well balanced by the informal writing style, making this book comprehensive, coherent and above all engaging.' Security Management and Industry Today, December 1999 'The author Michael J Comer is well known after his excellent previous first and second editions. The third edition has been carefully updated and is a definite requirement for all security managers and fraud investigators...The price is well worth it for anyone worth his salt, for what it will save his company...The author reveals his experiences together with an exceptional sense of humour rarely found in books on criminal issues...It's an amazing read that one cannot put down.' Professional Security, November 2000 'This is a good book on a difficult subject, especially valuable for its checklists, case studies and guidelines. It is a fascinating source of practical advice and would be useful to any company in ensuring it has a sound policy on fraud , as well as to accountants and business advisers.' Accounting Technician, February 2004 'The book is written in an easy to understand and in some parts a very humorous manner ... Some of the checklists should be issued to all businesses in order for them to truly assess how high their risk to fraud is. ...I would recommend this book not only to accountants, auditors and accountancy students, but would suggest anyone who is involved in any kind of business read it.' AccountingWeb, February 2003 Author InformationMichael J. Comer, who is Non-Executive Chairman of Maxima Group Plc, has been a fraud investigator for more than 40 years and has handled thousands of cases throughout the world, mostly successfully and without publicity. He has been commended at the Central Criminal Court, Old Bailey and at other courts in Europe and the USA for his skills, and told off for a wicked sense of humour. Tab Content 6Author Website:Countries AvailableAll regions |
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