Comer, Michael J.

Corporate fraud / Michael J. Comer. - 3rd ed.. - Aldershot, Hampshire ; Brookfield, Vt. : Gower, 1997. - xvii,676p : ill ; 25cm + hbk.

Includes bibliographical references and index.

Part I: 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 II: Detecting corporate fraud -- Critical point auditing -- Auditing purchases and payments -- Auditing other functions -- Part III: Investigating corporate fraud -- Background to investigation -- The skills of interviewing -- A framework for investigating -- Part IV: Controlling corporate fraud -- Principles and policies -- Problems with personnel -- Company-wide control.

0566078104

96041787


Corporations--Corrupt practices
Fraud.
Fraud investigation.

658.473