Corporate fraud handbook : prevention and detection / Joseph T. Wells

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Wells, Joseph T. (19..-....). Auteur

Edité par John Wiley & Sons, Inc. - 2017 - Fifth edition.

Three basics are absolutely necessary to minimize (not eliminate) occupational fraud and abuse: hire the right people; treat them well; and do not subject them to unreasonable expectations. Employers sometimes have unreasonable expectations of their employees that may contribute to occupational fraud and abuse. Organizations can take at least six positive steps to increase the perception of detection: employee education, proactive fraud policies, a higher stance, increased use of analytical review, surprise audits where feasible, and adequate reporting programs. Hotlines, regardless of their type, work to increase the perception of detection. One final advantage of a hotline is that it helps comply in part with the Federal Corporate Sentencing Guidelines for corporations. The purpose of the Corporate Sentencing Guidelines is to establish uniform, mandatory punishments for organizational crimes. Corporations can be held legally responsible for the criminal acts of their employees under the theory of vicarious liability--from publisher's website

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