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Anti-Fraud Risk and Control Workbook


Proven guidance for fraud detection and prevention in a practical workbook format

An excellent primer for developing and implementing an anti-fraud program, Anti-Fraud Risk and Control Workbook engages readers in an absorbing self-paced learning experience to develop familiarity with the practical aspects of fraud detection and prevention.

Whether you are an internal or external auditor, accountant, senior financial executive, accounts payable professional, credit manager, or financial services manager, this invaluable resource provides you with timely discussion on:

  • Why no organization is immune to fraud

  • The human element of fraud

  • Internal fraud at employee and management levels

  • Conducting a successful fraud risk assessment

  • Basic fraud detection tools and techniques

  • Advanced fraud detection tools and techniques

Written by a recognized expert in the field of fraud detection and prevention, this effective workbook is filled with interactive exercises, case studies, and chapter quizzes and shares industry-tested methods for detecting, preventing, and reporting fraud.

Discover how to become more effective in protecting your organization against financial fraud with the essential techniques and tools in Anti-Fraud Risk and Control Workbook.

Peter D. Goldmann is founder and President of White-Collar Crime 101 LLC, the parent company of FraudAware and publisher of the monthly newsletter, White-Collar Crime Fighter. He has been the Publisher and Editor of White-Collar Crime Fighter for over twelve years and is recognized as a leading expert in the areas of fraud detection, prevention, investigation, and training. He has written numerous articles on practical approaches to fraud prevention and detection.

A Short History of Fraud.

About This Book.

About White-Collar Crime 101 LLC.


Chapter 1 Why No Organization Is Immune to Fraud.

What Is Fraud?

Myths and Realities about Fraud.

Myth #1: Ethics and Compliance Training "Has Us Covered."

Myth #2: Our Finance Staff Are Qualifi ed to Protect Us Against Fraud.

Myth #3: We Have Very Little Fraud Here.

Myth #4: Fraud Is a Necessary Cost of Doing Business.

Myth #5: Implementing Controls and Training Is Costly.

The Urgency of Detecting and Preventing Fraud.

Tone at the Top.

Review Points.

Chapter Quiz.

Chapter 2 The Human Element of Fraud.

Who Commits Internal Fraud?

The Fraud Personality: Soft Indicators.

The Fraud Personality: Hard Indicators.

Why People Steal

The Fraud Triangle.

Case Study #1: Pain, Pills, and Petty Cash.

Other Fraud Triangle Factors.

A Triangle or a Diamond?

The Trust Factor.

Case Study #2: The Trusted Thief.

People: The Key to Detection and Prevention.

Case Study #3: Demise by Personal Debt.

Review Points.

Chapter Quiz.

Chapter 3 Internal Fraud: Employee Level.

How Big a Problem Is Internal Fraud?

Overview of Employee-Level Fraud.


Accounts Payable (AP) Fraud.

Case Study #4: Shell Game in the Big Apple.

Case Study #5: Health Care Fraud.

Accounts Receivable Fraud.

Case Study #6: Robbing Peter to Pay Paul.

Kickback Schemes.

Inventory/Supply Schemes.

Case Study #7: Kickbacks Fly When Controls Are Weak.

Check Fraud and Tampering.

Travel and Entertainment (T&E) Fraud.

Payroll Schemes.

Case Study #8: Wining and Dining on Customer Dollars.

Theft of Confi dential Information.

Case Study #9: The New Employee.

Case Study #10: Information Is as Good as Gold.

Insider Abuse of Computer Systems.

Case Study #11: But She Was Such a Nice Lady!

Red Flags of Employee-Level Fraud.

Preventing Employee-Level Fraud.

Accounts Payable Fraud-Prevention Checklist.

Specific Employee-Level AP Fraud Controls Checklist.

P-Card Fraud-Prevention Checklist.

Accounts Receivable Fraud-Prevention Checklist.

Kickback Scheme Prevention Checklist.

Inventory Theft and Fraud-Prevention Checklist.

Check Fraud-Prevention Checklist.

ACH Fraud-Prevention Checklist.

T&E Fraud-Prevention Checklist.

Payroll Fraud-Prevention Checklist.

Confidential Information Theft Prevention Checklist.

Review Points.

Chapter Quiz.

Chapter 4 Internal Fraud: Management Level.

T&E Fraud and Abuse.


The Greatest Corruption Story of All Time.

Conflicts of Interest.

Case Study #12: Brenda Belton’s Conflict of Interest Scheme.

Misuse of Organization-Owned Assets.

Fraudulent Financial Reporting.

Case Study #13: The Great Buca Restaurant Fraud.

Red Flags of Management-Level Fraud.

Preventing Management-Level Fraud.

Anti-Embezzlement Controls.

Bribery and Kickback Schemes.

Abuse of Organization-Owned Assets.

Conflicts of Interest.

Financial Statement Fraud.

Review Points.

Chapter Quiz.

Chapter 5 External Fraud: Protecting Against Dishonest Outsiders.

Types of External Fraud.

Vendor and Billing Fraud.

Social Engineering and Pretexting.

Case Study #14: The Phoner Toner Scam.

Bank Employee Collusion with Outsiders.

Case Study #15: The Frito Fraud.

Customer-Perpetrated Fraud.

Theft of Confidential Information.

The “SCAM” Model.

Red Flags of External Fraud.

Preventing External Fraud.

Review Points.

Chapter Quiz.

Chapter 6 Conducting a Successful Fraud Risk Assessment.

Procedures for Conducting a Fraud Risk Assessment.

Step 1: Create an FRA Team.

Step 2: Identify the Organization’s Universe of Potential Risks.

Step 3: Analyze the Likelihood of Each Scheme or Scenario Occurring.

Step 4: Assess the Materiality of Risk.

Step 5: Assess Risks within the Context of Existing Anti-Fraud Controls.

The Roles of the Board and Management in Fraud Risk Assessments.

Review Points.

Chapter Quiz.

Chapter 7 Basic Fraud Detection Tools and Techniques.

Basic Fraud Detection.

Case Study #16: I’m the Boss, and I Can Use Any Vendors I Want.

Review Points.

Chapter Quiz.

Chapter 8 Advanced Fraud Detection Tools and Techniques.

Internal Audit and the Audit Plan.

Essentials of Fraud Auditing.

Auditing for Fraud in Accounts Payable.

Auditing for Payroll Fraud.

Essentials of Automated Auditing.

Review Points.

Chapter Quiz.

Appendix A Answers to Chapter Quizzes.

Appendix B Answer Key for Case Studies.

Appendix C An Introduction to Cyber Fraud.




About the Author.