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Table of Contents

Introduction 1. Fraud the academic and practitioner contexts 2. What is fraud? 3. The cost of fraud 4. Who commits fraud, and what types of fraud? 5. From need to greed why is fraud committed? 6. Overspill old frauds, new frauds and fraud in other criminal activities 7. How fraud is dealt with investigations 8. Regulation, compliance and audit 9. In-house approaches 10. Investigation frameworks 11. Punishment, asset recovery and prevention 12. Conclusion: the futures for fraud?

About the Author

Professor Alan Doig ran the Fraud Studies Unit at Teeside University until his retirement in 2010. Recent publications include the Handbook on Fraud Investigation and Prevention (Gower, 2010), and Fraud: Law, Practice and Procedure (LexisNexis, 2004).


'Written by one of the foremost authorities on the subject, this book provides comprehensive coverage of the main issues involved in fraud, its definitions, the law, causes, costs, the nature of the offenders involved in committing fraud, theprocedures and institutions involved in its prevention, detection, investigatingand prosecution. The book not only raises the issues relevant to a range of academic disciplines, from criminology to management, but also discusses links between fraud and other issues, such as corruption or identity fraud, and provides a wide range of illustrative case studies.The book provides a significant academic and practitioner overview of the issues and institutions involved.' ae' Peter Heims, Investigate (February 2007)

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