John C. Wideman – författare

From internal control structures that are not fraud-specific toinsufficient communication in the fraud discovery-to-investigationand conviction process, fraudulent activity is a widespread fact oflife in the business world. Historically, the corporate tendencyhas been to react to fraud after the fact, rather than to beproactive in its prevention. And in most cases, blame is directedat accountants and auditors. Unfortunately, these officers arerarely provided with the resources, proper training, and commitmentfrom top management that are essential to effective fraud detectionand control. The Accountant s Guide to Fraud Detection and Controloffers comprehensive direction for this largely unchartedarea.Two types of fraud are addressed in this book: fraudulent financialreporting, also known as "Treadway" fraud, usually originating inthe top management sector; and "asset-theft" fraud, the more commonand more costly type, likely to be practiced by virtually anyone,including outsiders. Treadway fraud is being adequately detected byindependent auditors (CPAs) in their annual audits. Asset-theftfraud is not being adequately detected by anyone, with very fewexceptions. From following clues to achieving a prosecution, hereis sound advice that accountants and auditors will findinvaluable. Businesses lose over $100 billion a year to fraud. Only 20 percentis discovered. Who s to blame? Accountants and internal auditors are often the scapegoats formanagement s insufficient fraud detection operations andguidelines. At last, here is comprehensive, intermediate trainingfor evaluating, devising, and installing fraud-specific internalcontrols, and for conducting proactive fraud-specific examinations.Including actual case studies, the authors show accountants andauditors how to:* Anticipate problems and follow clues* Successfully disclose fraud* Compile the evidence necessary to prosecute acts of fraud* Develop investigative techniques* Create effective internal controls . . . and much more, to fillthe needs of this crucial area. www.wiley.com/account ing

In 1862, in one of the South''s most amazing secret operations, a Confederate team, using newly invented explosive mines, blew up the USS Cairo, one of the Union''s most feared ironclad gunboats. It sank within minutes. The USS Cairo is the only remaining vessel from the Union navy''s river fleet. For 102 years, the ironclad rested deep in the mud of the Yazoo River. In 1964 it was rediscovered and salvaged. Now the USS Cairo is one of the premier exhibits at the Vicksburg National Military Park. This historic vessel, its entire cargo of weapons and personal effects, and its role in the war continue to spark the imagination of Civil War buffs and thousands of tourists. Here, for the first time, in a carefully documented study is the entire story of the Confederate Secret Service team that sank the USS Cairo. With family oral histories never before consulted and with newly examined documents from the National Archives, The Sinking of the USS Cairo disproves some previous theories and corrects factual errors found in earlier reports. It shows conclusively that the Cairo was not sunk by “an electrically detonated mine” but by a different method. Also, it identifies the members of the Confederate crew, whose names supposedly were “lost to history.” For the first time in a book about this river war, there are illustrations of all five gunboats that were engaged in this action. Told from the Confederate perspective for the first time, this refocused story of the Cairo is a significant addition to the history of the Confederate Secret Service, to the history of the operations around Vicksburg, and to the history of the war on the western frontier.

In 1862, in one of the South's most amazing secret operations, a Confederate team, using newly invented explosive mines, blew up the USS Cairo, one of the Union's most feared ironclad gunboats. It sank within minutes.The USS Cairo is the only remaining vessel from the Union navy's river fleet. For 102 years, the ironclad rested deep in the mud of the Yazoo River. In 1964 it was rediscovered and salvaged. Now the USS Cairo is one of the premier exhibits at the Vicksburg National Military Park. This historic vessel, its entire cargo of weapons and personal effects, and its role in the war continue to spark the imagination of Civil War buffs and thousands of tourists.Here, for the first time, in a carefully documented study is the entire story of the Confederate Secret Service team that sank the USS Cairo. With family oral histories never before consulted and with newly examined documents from the National Archives, The Sinking of the USS Cairo disproves some previous theories and corrects factual errors found in earlier reports. It shows conclusively that the Cairo was not sunk by ""an electrically detonated mine"" but by a different method. Also, it identifies the members of the Confederate crew, whose names supposedly were ""lost to history."" For the first time in a book about this river war, there are illustrations of all five gunboats that were engaged in this action.Told from the Confederate perspective for the first time, this refocused story of the Cairo is a significant addition to the history of the Confederate Secret Service, to the history of the operations around Vicksburg, and to the history of the war on the western frontier.