This book shows how auditors and managers, finding themselves having to investigate a fraud, can conduct successful investigations to ensure their organizations can reduce the risk of fraud, and can maximize their chances of recovering their money. Drawing on the experiences of the author, including his role in a number of high profile cases at two organizations 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 blind patient with their own colour television Civil Service Catering: The Treasury not fit to run a Tea-Shop?Major Outsourcing contracts at the Met Expenses and Credit Card Scandals in the Police service Readable, and written to de-bunk the mysteries of fraud investigation, this book includes interactive case studies to develop the reader'sskills in effective fraud detection and investigation. Introduction What do we mean by fraud? An up-to-date definitition Drawing a distinction between fraud and corruption Getting under the skin of a fraud How to decide when and whatto investigate Using analysts and other techniques to detect potential fraudsWhen to call in the police Liaison between management and the forensic internal auditor Setting a strategy for Fraud investigation Beginning with the end in mind Four basic principles Key parties in the organization and the roles they should play Dealing with the impact of changing legislation What difference does the Fraud Act make How does other legislation since and including RIPA have an impact on investigative work? Informants and CHIS usage Tackling low-value, high volume fraud Case study: translators and interpreters in the police service How best to engage with the police around fraud and corruption Case study: The Forensic Audit unit Metropolitan Police What to do when the investigator is under investigation Prevention or cure? The increasing role of the fraudprevention officer and a fraud prevention strategy Corporate Governance and its impact on current thinking Current and growing fraud trendsPeter Tickner (Reading, UK) Director of Internal Audit, Metropolitan Police Authority. Formerly internal auditor for the NHS, and Head of Internal Audit atHM Treasury. He has held positions as Director of the IIA, and Chair of the Editorial Board for the IIA Journal and as senior lecture at the Civil Service Colleague. He is a regular speaker at IRR Fraud conferences and trains for professional organizations such as CIPFA.
- ISBN: 978-0-470-68185-5
- Editorial: John Wiley & Sons
- Encuadernacion: Cartoné
- Páginas: 416
- Fecha Publicación: 16/04/2010
- Nº Volúmenes: 1
- Idioma: Inglés