Managing the Risk of Fraud and Misconduct

Overview

A strategy-based guide to protecting any organization from wrongdoers within

As evidenced by business headlines today, fraud and misconduct are among the most daunting challenges for business leaders. Only those who set in place a comprehensive strategy to prevent, detect, and respond to unethical or illegal acts within their organization will become the leaders in their industry.

The authors explain how to assess vulnerabilities within a company and design, implement, and manage a program targeted at controlling the risk of fraud and misconduct. Among the subjects covered are money laundering, bribery, and using technology to identify fraud, as well as recovering, preserving, and analyzing electronically stored information.

Table of contents

INTRODUCTION
Section One: Understanding Fraud
Chapter 1: Asset Misappropriation
Chapter 2: Financial Reporting Fraud
Section Two: Understanding Other Forms of Misconduct and Illegal Activity
Chapter 3: Bribery & Corruption
Chapter 4: Money Laundering & Trade Sanctions
Chapter 5: Falsifying Government Claims and Insider Trading
Section Three: A Framework for an Effective Compliance Program
Chapter 6: A Framework for an Effective Compliance Program
Section Four: A Model for Managing Fraud and Misconfuct Rock--Prevention, Detection and Response
Chapter 7: Prevetion-Risk Assessment
Chapter 8: Prevention-Codes of Conduct, Training and Communication
Chapter 9: Prevetion-Corporate Intelligence (or Enhanced Due Diligence)
Chapter 10: Detection-Mechanisms for Reporting Fraud and Misconduct
Chapter 11: Detection-Auditing and Monitoring
Chapter 12: Response-Investigations
Chapter 13: Response-Government Settlement Agreements
Chapter 14: Response-Recovery, Preservation and Analysis of Electronically Stored Information

Biographical note

Richard H. Girgenti is a former New York
City and State prosecutor specializing in business fraud. He is
the National Practice Leader and the Americas Principal in
Charge of Forensic Practice for KPMG LLP.
Timothy P. Hedley is a partner in KPMG’s forensic practice where he serves as National Forensics Services Lead.