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The Anatomy of Fraud and Corruption by Tomas Brytting, Richard Minogue and Veronica Morino
English | ISBN: 0566091534 | 2011 | 294 pages | PDF | 5,3 MB
By presenting a theoretical basis and a practical methodology for fraud risk awareness training, the book helps risk management professionals, and all those in critical corporate roles to redesign and train their organizations to strengthen their culture and become more resistant and resilient to the ever present threat of fraud and corruption. "The Anatomy of Fraud and Corruption" demonstrates that what we see as objective facts are not always what they seem. The qualified and uniquely experienced authors present a refreshing interpretation of Cressey's triangle of need, opportunity and rationalisation. They employ a drama metaphor to reflect the interaction between fraudsters, victims and bystanders on the organizational stage.
Corporate design, management and culture dictate what behaviour is normal or abnormal, whether it be manager and employee behaviour or their ability to become suspicious and question apparently improper actions. Using actual cases and investigations, the organizational conditions that affect susceptibility to fraud and corruption are explored. The authors then provide important insights as to how employees may be trained and motivated to reduce the likelihood and impact of fraudulent incidents. Whilst fundamentally a practical guide, this book is also essential reading for academics wanting to stay abreast of the latest developments in the study of ethics, organizational and work psychology and sociology, and criminology.
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