Corporate fraud and criminal behaviour
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Contents

  • Introduction
  • Learning outcomes
  • 1 Insider dealing
    • 1.1 Penalties for insider dealing
  • 2 Market abuse
  • 3 Money laundering
  • 4 Categories of criminal offences
  • 5 Money laundering controls
  • 6 Internal controls to prevent money laundering
  • 7 The COSO framework: control environment
  • 8 The COSO framework: risk assessment
  • 9 The COSO framework: control activities
  • 10 The COSO framework: information and communication
  • 11 The COSO framework: monitoring activities
  • 12 Bribery
    • 12.1 Penalties under Bribery Act 2010
  • 13 Fraud
    • 13.1 Definition of fraud
    • 13.2 Cost of fraud
    • 13.3 Why is fraud committed?
  • 14 Failure to prevent tax evasion
  • 15 Fraudulent and wrongful trading
  • Conclusion
  • References
  • Acknowledgements
  • Glossary

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