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Introduction

Within each of the three major categories there are several subcategories of fraud scheme types. In coming chapters we will address each of these subcategories in turn, looking at research on their costs and effects, identifying how the schemes are commit- ted, and discussing how organizations can defend against them.

NOTES

    • 1.

      The Association of Certified Fraud Examiners, The Report to the Nation on Occu- pational Fraud and Abuse (Austin: ACFE, 1996), p. 4.

    • 2.

      Ibid., p. 9.

    • 3.

      Henry Campbell Black, Black’s Law Dictionary, 5th ed. (St. Paul, MN: West Pub- lishing Co., 1979), p. 468.

    • 4.

      Ibid., p. 300.

    • 5.

      Ibid., p. 792.

    • 6.

      Ibid., p. 793.

    • 7.

      Ibid., p. 225.

    • 8.

      Webster’s Dictionary (Boston: Houghton Mifflin, 1996), p. 47.

    • 9.

      Gilbert Geis, On White Collar Crime (Lexington, KY: Lexington Books, 1982).

  • 10.

    Larry J. Siegel, Criminology, 3rd ed. (New York: West Publishing, 1989), p. 193.

  • 11.

    Donald R. Cressey, Other People’s Money (Montclair, NJ: Patterson Smith, 1973) p. 30.

  • 12.

    Ibid., p. 33.

  • 13.

    Ibid., p. 34.

  • 14.

    Ibid., p. 34.

  • 15.

    Ibid., p. 36.

  • 16.

    Ibid., p. 38.

  • 17.

    Ibid., p. 42.

  • 18.

    Ibid., p. 47.

  • 19.

    Ibid., p. 54.

  • 20.

    Ibid., p. 66–67.

  • 21.

    Ibid., p. 86.

  • 22.

    Ibid., p. 94.

  • 23.

    Ibid., p. 121.

  • 24.

    Ibid., p. 122.

  • 25.

    Ibid., p. 128.

  • 26.

    Ibid., p. 133.

  • 27.

    Ibid., p. 139.

  • 28.

    W. Steve Albrecht, Keith R. Howe, and Marshall B. Romney, Deterring Fraud: The Internal Auditor’s Perspective (Altamonte Springs, FL: The Institute of Internal Au- ditor’s Research Foundation, 1984), p. xiv.

  • 29.

    Ibid., p. xv.

  • 30.

    Ibid., p. 6.

  • 31.

    Ibid., p. 5.

  • 32.

    Ibid., p. 6.

  • 33.

    Ibid., p. 6. 47

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