U.S. flag

An official website of the United States government, Department of Justice.

NCJRS Virtual Library

The Virtual Library houses over 235,000 criminal justice resources, including all known OJP works.
Click here to search the NCJRS Virtual Library

Corporate Fraud - The Basics of Prevention and Detection

NCJ Number
J Bologna
Date Published
219 pages
This primer on fraud auditing suggests some means of detection.
Auditing for fraud is more an intuitive process than a formal analytical methodology. Skill depends on the right mindset. The good fraud auditor is an innovative and creative thinker who possesses doggedness, persistence, and self-confidence. Information and advice are given about the nature of presentday corporate fraud; fraud investigation in the era of electronic data processing; defenses against corporate fraud, theft, and embezzlement; and auditing for inventory shrinkage in manufacturing organizations. Fraud case studies and some personal reflections on fraud cases are provided. Appendixes include incidents of corporate fraud, a corporate fraud environment checklist, a glossary of computer fraud techniques and countermeasures, and a glossary of words and phrases with fraud implications. A bibliography and index are included.


No download available