Managing the Risk of Fraud and Misconduct: Meeting the Challenges of a Global, Regulated and Digital Environment
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INTRODUCTION – CHALLENGES AND APPROACHES
Challenges of Managing Fraud and Misconduct Risk in a Global, Regulated, and Digital Environment
Developing an Integrated Approach to Fraud and Misconduct – Prevention, Detection, and Response
TYPES OF FRAUD AND MISCONDUCT
Introduction / What is Fraud and Misconduct
Types of Fraud Schemes
Fraudulent Financial Reporting Schemes
Misappropriation of Assets Schemes
Other Types of Corporate Misconduct
Corruption and Bribery (See also as special topic)
Money Laundering (See also as special topic)
Failure to Meet Government Reporting Obligations
Violations of Corporate Policies and Standards
PREVENTING FRAUD AND MISCONDUCT
Introduction
Key Elements for Preventing Fraud and Misconduct
Role of the Board and Audit Committee
Codes of Conduct
Fraud and Misconduct Risk Assessments
Due Diligence Policies
Internal and External Communication
Employee Training
Anti-Fraud and Misconduct Controls Incorporated within Business Processes
Proactive Forensic Data Analysis (See also as special topic)
DETECTING FRAUD AND MISCONDUCT
Introduction
Key Elements for Detecting Fraud and Misconduct
Hotlines and Whistleblower Mechanisms
Auditing and Monitoring
Proactive Data Analysis – Continuous and Retrospective Analysis (See also as special topic)
Internal Audit
RESPONDING TO ALLEGATIONS OF FRAUD AND MISCONDUCT
Introduction
Investigating Allegations of Fraud and Misconduct
Key Elements of an Investigation
Internal v. External Investigations
Internal Investigation Protocols
Role of the Independent Investigator
Use of Technology in an Investigation
Recovery, Preservation and Analysis of ElectronicallyStored Information (See also as special topic)
Cross-Border Investigations
Enforcement and Accountability
Enforcement
Accountability
Remediation, Disclosure, and Asset Recovery
Control Remediation
Asset Recovery
Insurance Claims
Disclosures
Corporate Integrity Agreements
Deferred Prosecution / Independent Monitoring
SPECIAL TOPICS I – CORRUPTION AND BRIBERY
Background and Regulatory Overview (incl. FCPA)
Recent Enforcement Penalties
Prevention
Elements of an Anti-Corruption / Anti-Bribery Program
Detection
Corruption and Bribery Red Flags
Response
Anatomy of an FCPA Investigation – A Case Study
SPECIAL TOPICS II – MONEY LAUNDERING
Background and Regulatory Overview
Recent Enforcement Penalties
Prevention
Elements of an Anti-Money Laundering Program
Detection
Money Laundering Red Flags
Response
Anatomy of a Money Laundering Investigation – A Case Study
A Comprehensive "C-Level" Guide to Preventing and Responding to Fraud and Misconduct
Maintaining and enhancing the integrity of an organization in a global, regulated, and digital environment has become an increasingly complex and difficult challenge for business leaders. Despite major legislative and regulatory reforms over the past decade, the headlines are replete with instances of corporate misdeeds. Indeed, nearly two-thirds of executives surveyed by KPMG reported that fraud and misconduct were significant risks in their industries, and a third of these executives expected fraud or misconduct to rise in their organizations within the year.
Managing the Risk of Fraud and Misconduct is an A-to-Z guidebook for business leaders who are looking for an integrated and comprehensive approach for cutting through the complexities in today’s environment. This solution driven book provides insights from top experts who walk you through proven approaches to customize a strategy for preventing, detecting, and responding to fraud and corruption by building a culture of ethics and integrity.
Managing the Risk of Fraud and Misconduct will help business leaders to stay a step ahead of tomorrow’s demands by providing guidance on how to:
- Assess your organization’s vulnerability to fraud and misconduct, and design and implement controls to prevent, detect, and respond to these occurrences
- Address increased regulatory enforcement and enhanced scrutiny
- Preserve and create value from corporate governance and compliance programs
- Use technology and data analytics to mitigate fraud and misconduct risks
- Evaluate the ongoing effectiveness of your compliance program