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Chapter 1 Fraud: An Introduction.
Fraud: What Is It?
Fraud: Prevalence, Impact, and Form.
Fraud in Historical Perspective.
Types of Fraud.
Root Causes of Fraud.
A Historical Account of the Auditor's Role.
Auditors Are Not Alone.
Deterrence, Auditing, and Investigation.
Conceptual Overview of the Fraud Deterrence Cycle.
First Look Inside the Fraud Deterrence Cycle.
Auditing and Investigation.
Chapter 2 Psychology of the Fraudster.
Situation-Dependent ... MORE