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A.B.C.'s of Behavioral Forensics: Applying Psychology to Financial Fraud Prevention and Detection
Get practical insights on the psychology of white-collarcriminals—and how to outsmart them
Understand how the psychologies of fraudsters and their victimsinteract as well as what makes auditors/investigators/regulatorslet down their guard. Learn about the psychology of fraud victims,including boards of directors and senior management, and what makesthem want to believe fraudsters, and therefore making themparticularly vulnerable to deception. Just as IT experts gave uscomputer forensics, we now have a uniquely qualified team immersedin psychology, sociology, psychiatry as well as accounting andauditing, introducing the emerging field of behavioral forensics toaddress the phenomenon of fraud.
Ever wonder what makes a white-collar criminal tick? Why doesshe or he do what they do? For the first time ever, see the mind ofthe fraudster laid bare, including their sometimes twistedrationalizations; think like a crook to catch a crook! TheA.B.C.'s of Behavioral Forensics takes you there, with expertadvice from a diverse but highly specialized authoring team ofprofessionals (three out of the four are Certified FraudExaminers): a former accounting firm partner who has a PhD inpsychology, a former FBI special agent who has been withinvestigative practices of two of the Big Four firms, an industrialpsychiatrist who has worked closely with the C-level suite of largeand small companies, and an accounting professor who hasinterviewed numerous convicted felons. Along with a fascinatingexploration of what makes people fall for the common andnot-so-common swindles, the book provides a sweepingcharacterization of the ecology of fraud using The A.B.C.'s ofBehavioral Forensics paradigm: the bad Apple (rogue executive),the bad Bushel (groups that collude and behave like gangs), and thebad Crop (representing organization-wide or evensocietally-sanctioned cultures that are toxic and corrosive). Thebook will make you take a longer look when hiring new employees andoffers a deeper more complex understanding of what happens inorganizations and in their people. The A.B.C. model will also helpthose inside and outside organizations inoculate against fraud andmake you reflect on instilling the core values of your organizationamong your people and create a culture of excellence and integritythat acts as a prophylactic against fraud. Ultimately, you willdiscover that, used wisely, behavioral methods trump solelyeconomic incentives. With business fraud on the rise globally,The A.B.C.'s of Behavioral Forensics is the must-have bookfor investigators, auditors, the C-suite and risk managementprofessionals, the boards of directors, regulators, and HRprofessionals.
Examines the psychology of fraud in a practical way, relatingit to aspects of fraud prevention, deterrence, detection, andremediation
Helps you understand that trust violation—the essence offraud—is a betrayal of behavioral assumptions about "trusted"people
Explains how good people go bad and how otherwise honest peoplecross the line
Underscores the importance of creating a culture of excellenceand integrity that inoculates an organization from fraud risk(i.e., honest behavior pays, while dishonesty is frowned upon)
Provides key takeaways on what to look for when hiring newemployees and in your current employees, as well as creating andmaintaining a culture of control consciousness
Includes narrative accounts of interviews with convictedwhite-collar criminals, as well as interpretive insights andanalysis of their rationalizations
Furnishes ideas about how to enhance professional skepticism,how to resist fraudsters, how to see through their schemes, how toinfuse internal controls with the people/behavioral element, andmake them more effective in addressing behavioral/integrityrisks
Provides a solid foundation for training programs across thefraud risk management life cycle all the way from the discovery