Overview

Former customs and excise investigator Michael J. Comer explains how the modern fraud sleuth operates in this humorous but extremely serious volume. The author and Maxima Group Plc are used extensively by banks and other bodies with security holes.

Full Product Details

Author:   Michael J. Comer
Publisher:   Taylor & Francis Ltd
Imprint:   Gower Publishing Ltd
Edition:   New edition
Weight:   0.612kg
ISBN:  

9780566085314

ISBN 10:   0566085313
Pages:   264
Publication Date:   05 February 2003
Audience:   College/higher education ,  Undergraduate
Format:   Hardback
Publisher's Status:   Active
Availability:   In Print  
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Table of Contents

Contents: General Background: Introduction: Shit happens, and so does fraud; Condemning the innocent; Types of fraud; Who are the fraudsters?; Basic measures: now!; Conclusion. Deadly Sins: Blind Pugh's law; If this were to happen to you...; Sin 1: looking after their own nuts; Sin 2: driving an investigation on costs; Sin 3: personal financial interests; Sin 4: giving in to blackmail; Sin 5: unrealistic expectations; Sin 6: falling for bad advice; Sin 7: relying on old friends; Sin 8: wilful blindness; Sin 9: blind Pugh's law II; Sin 10: going for fool's gold; Sin 11: failing to recover; Sin 12: ultimate gullibility; Benefits of a fraud policy. The Criminal and Civil Law in England: Introduction; Structure of the English courts; The criminal law; The civil law; Discovery and disclosure; Information privileged against disclosure; Important developments in the law; The dangers of partners in crime; Intelligence and evidence; Conclusion. Essential Aspects of Investigations: The problems and principles; Essential requirements of investigations; Methods of investigation; Conclusion. Essential Planning and Policy Areas: Background; Resources; Policy areas; Processes; Conclusion. Annotated Checklist: Introduction. Stage A: Initial Suspicions and Information: Background; Principles; Maintain total confidentiality; Do not rush to report externally; Do not rush to advise external auditors; Assume the suspicions are true; Establish the facts before deciding on their resolution. Stage B: Setting Objectives: Principles; Align management's expectations; Agree the objectives. Stage C: Planning: Principles; Develop a fraud theory; Extend the theory to the worst case; Planning the first step if the fraud is continuing; Planning when the fraud is not continuing; Consider setting traps; Consider the adverse consequences; Consider the evidence potentially available; Identify potential witnesses; List the ways in which recoveries might be made; Consider recovering under fidelity insurance; Prepare a search plan; Consider stopping outgoing cheques; Prepare a dossier on the suspects' backgrounds; Prepare a dossier on suspect companies; Decide on an interview timetable; Plan each important interview; Decide who will advise the police, and when; Decide on the resources needed; Decide who will manage the investigation; Retaining external investigators; Consider retaining lawyers; Consider forming a special task force; Consider improving controls; Consider setting up a control room; Finalize the investigations plan; Set up a budget for costs; Brief members of the investigations team; Final briefing of senior managers and PR; The night before. Stage D: The First Step: Principle; Take the first step; Take appropriate civil and criminal actions; Maintain the control room; Report progress; Analyse the results; Report to insurers; Advise others who could be involved; Throw resources at the case. Stage E: Interviews: Principles; Important background; Specific actions in all cases; Determine the objectives of each interview; Interviews with witnesses; Planning interviews with suspects; Plans for Stage A; Plans for Stage B; Plans for Stage C; Plans for Stage D; Rehearsing the interview; A final check with legal advisers; Actually conducting the interview; Actions after the interview. Stage F: Follow-up: Principles; Continue with parallel actions; Freeze assets; Keep in contact with the police; Conduct final interviews; Consider disciplinary action; Terminate contracts and negotiate. Stage G: Investigation Reports: Principle; Prepare a final report; Review the evidence. Stage H: Recoveries: Principle; Background; Insurance recoveries. Stage I: Asset Tracing: Background; The essentials; Trends in asset stealth; About asset protection trusts and IBCs; Bank accounts; Stealth objectives and assets; Tracing options; The big question; Assessing the possibilities; Assessment; Recommended actions; Planning now. Stage J: Giving Evidence: Background; Principles; Prepare

Reviews

'...Making use of his homely writing style, he holds the readers' attention by drilling down to the basics, illustrating some quite difficult theories and legal practices clearly and with typical Comer humour and directness. This book is a must for corporate investigators, no matter what their experience. For my team it is their professional bible.' - John Purnell GM, QPM, Group Security Director, Tesco plc. '...This book is an extremely fulsome coverage of case studies as well as incorporating the very latest legislative actions. Getting hold of this book after you have been bitten by fraud may be painful, much better following a policy of prevention is always better than the cure. Get this book now and be ready for the day when you are hit by real large malfeasance! ...' - Harry Branchdale MA FCA, Chairman, London Business Board '...provides a comprehensive range of strategies, information and advice for a generalist on countering fraud. It does not meander into investigatory jargon, rather it plainly and simply deconstructs a complex range of information. The presentation of the subject with text boxes, graphics and cartons should be a template for other books seeking to introduce a dry subject. Investigating Corporate Fraud should be essential reading for all those in organizations with a responsibility for countering fraud.' Mark Button, Institute of Criminal Justice Studies, University of Portsmouth

'...Making use of his homely writing style, he holds the readers' attention by drilling down to the basics, illustrating some quite difficult theories and legal practices clearly and with typical Comer humour and directness. This book is a must for corporate investigators, no matter what their experience. For my team it is their professional bible.' - John Purnell GM, QPM, Group Security Director, Tesco plc. '...This book is an extremely fulsome coverage of case studies as well as incorporating the very latest legislative actions. Getting hold of this book after you have been bitten by fraud may be painful, much better following a policy of prevention is always better than the cure. Get this book now and be ready for the day when you are hit by real large malfeasance! ...' - Harry Branchdale MA FCA, Chairman, London Business Board '...provides a comprehensive range of strategies, information and advice for a generalist on countering fraud. It does not meander into investigatory jargon, rather it plainly and simply deconstructs a complex range of information. The presentation of the subject with text boxes, graphics and cartons should be a template for other books seeking to introduce a dry subject. Investigating Corporate Fraud should be essential reading for all those in organizations with a responsibility for countering fraud.' Mark Button, Institute of Criminal Justice Studies, University of Portsmouth

Author Information

Michael Comer has been a fraud investigator for more than 40 years and has handled thousands of cases throughout the world, mostly successfully and without publicity. He has been commended at the Central Criminal Court, Old Bailey and at other courts in Europe and the USA for his skills, and told off for an extremely odd sense of humour.

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