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- W2505126877 abstract "This chapter provides an overview of fraud investigations. Fraud investigations fall into three general categories: proactive investigations (no fraud is suspected); discovery investigations (suspected fraudulent or unexplained activity); and supportive investigations (fraud is known to have occurred). Some of the procedures typically performed in each of these categories are similar in nature, but the strategy and approach employed on each type should be very different. Proactive procedures may be conducted to identify, measure, and/or test compliance with established policies, procedures, or internal controls. Often an investigation is initiated based on an educated hunch or a belief that something might be wrong within the company or organization. It might be related to an employee's behavior, or the fact that inventory shortages continued to occur even after the implementation of tighter physical controls and cycle counts, or even by the simple fact that a company or a division has been experiencing unprecedented growth in sales or revenues, along with cost reductions, without a corresponding increase in cash flows. Discovery investigations may even result from proactive investigations. The goal of supportive investigations is to obtain sufficient credible evidence to support the underlying conclusions, which in turn will be used to provide recourse for the victim company or organization." @default.
- W2505126877 created "2016-08-23" @default.
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- W2505126877 date "2012-01-02" @default.
- W2505126877 modified "2023-09-23" @default.
- W2505126877 title "Conducting Fraud Investigations: A Practical Approach" @default.
- W2505126877 doi "https://doi.org/10.1002/9781119198369.ch10" @default.
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