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Nigel Iyer - Fraud And Corruption: Prevention And Detection

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Despite tougher legislation and vociferous rhetoric around the world, little seems to have changed in the world of corporate fraud and corruption. Reports of major frauds and bribery scandals are as prevalent as they were twenty years ago, although, if anything, they are far more damaging to the reputation and value of the organizations that are involved. Fraud and corruption remain a significant unmanaged source of risk for many organizations. Drawing on examples from the UK, America, Scandinavia and Australia, the authors provide a compendium of techniques for assessing the true risk of fraud and corruption within your organization and for reducing those risks; procedures for identifying suspect behaviours and transactions; a process for health checking for fraud, and practical guidance for establishing an effective anti-fraud and corruption programme throughout your organisation. Included with the book is a fictionalized case study, The Tightrope, which maps out the anatomy of fraud and corruption from first suspicions to crisis and recovery. The Tightrope provides a vivid and instructive presentation of the lessons covered in the main text. Fraud and Corruption is a must-read for all those concerned with the prevention of fraud and corruption, risk management, corporate compliance, social responsibility and governance.

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Fraud and Corruption

Fraud and Corruption

Prevention and Detection

NIGEL IYER AND MARTIN SAMOCIUK

GOWER

Nigel Iyer and Martin Samociuk 2006

All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise without the prior permission of the publisher.

Published by

Gower Publishing Limited

Gower House

Croft Road

Aldershot

Hants GU11 3HR

England

Gower Publishing Company

Suite 420

101 Cherry Street

Burlington VT 054014405

USA

Nigel Iyer and Martin Samociuk have asserted their right under the Copyright, Designs and Patents Act 1988 to be identified as the authors of this work.

British Library Cataloguing in Publication Data

Iyer, Nigel K.

Fraud and corruption : prevention and detection

Corporations Corrupt practices 2. Fraud Prevention

I. Title II. Samociuk, Martin 364.163

ISBN 978 0 566 08699 1
ISBN 978 1 409 45809 8 (ebk-ePUB)

Library of Congress Cataloging-in-Publication Data

Iyer, Nigel K.

Fraud and corruption : prevention and detection / by Nigel K. Iyer and Martin Samociuk.

p. cm.

Includes bibliographical references and index.

ISBN-13: 978-0-566-08699-1 (alk. paper)

ISBN-10: 0-566-08699-9 (alk. paper)

Corporations--Corrupt practices. Fraud. I. Samociuk, Martin. II. Title.

HV6768.L94 2006

658.473--dc22

2006018454

Reprinted 2007

Typeset in 9 point Stone Serif by IML Typographers, Birkenhead, Merseyside Printed and bound in Great Britain by TJ International Ltd, Padstow, Cornwall.

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