Part I: The Nature of Fraud: The Seriousness of the Fraud.Fraud Perpetrators and Their Motivations.Internal Control Factors.Noncontrol Factors.How Perpetrators Explain Their Actions.Part II: The Detection of Fraud: Fraud Symptoms; Employee, Management, and Investment.Fraud Symptoms; Accounting, Control, and Organizational Structure.Fraud Symptoms; Analytical Procedures and Relationships with Other Parties.Fraud Symptoms; Tips and Complaints, Changes in Behavior or Lifestyle, and Demographics.Part III: The Investigation of Fraud: Theft Act Investigative Methods.Concealment Investigative Methods.Conversion Investigative Methods.Inquiry Investigative Methods.Concluding the Investigation.Part IV: The Presention of Fraud: Fraud Prevension; Creating a Culture of Honesty, Openness, and Assistance.Fraud Prevention; Eliminating Opportunities for Fraud.Part V: A Comprehensive Fraud Prevention Program.Prevention, Detection, and Investigation of Fraud.