Skip to main content

Über dieses Buch

This book deals with the highly complex but exciting subject of corporate fraud and corruption, which has since become the cops and robbers game of the 21st century: accounting fraud, embezzlement, bribery and many other forms of corruption and non-compliance cause turmoil between board members, supervisory board members and managers, while economic crime and corruption cause damages amounting to billions every year. When cases of misconduct and non-compliance become public knowledge, additional loss of reputation is the result, the consequences of which aren’t even quantifiable for the companies concerned.

Written by one of the most accomplished corruption and compliance experts, Dr. Stefan Heissner, this book provides comprehensive information on the controversial aspects of combating fraud and corruption from their beginnings. It also offers amazing insights into current practices in the war on fraud and corruption – including some stunning findings.



1. Drivers and Trends

The Development of the Social Conditions and Legal Basis for Dealing with Liability Issues
In the jungle of regulations in economic law many managers, board members, CEOs and supervisory board members lose sight of when they can be held accountable for both personal conduct and conduct of others. Heissner gives a clear and complete overview of urgent accountability issues that leadership and management face, as well as the underlying national and international laws. However, laws and regulations by no means have to be boring. Today’s relevant judicial milestones are often based on spectacular scandals and tales in the history of fraud and corruption, which are presented as a basis here.
Stefan Heissner

2. Perpetrators and Offenses

The Origins, Players, and Consequences of White-Collar Crime
Tendencies for fraud and corruption are not visible on a potential perpetrators face. That is why exposing white-collar crimes requires more empathy than one would think. Former police chief inspector Heissner explains perpetrators typologies, clues and characteristics that can help predict white-collar crimes—because the perpetrators are always human and as such it is vital to understand human behavior. Especially dilemma-situations and negative psychological spirals deserve extra attention, with reality proving that additional cover ups can exacerbate petty offenses and multiply the amount of potential damages dramatically.
Stefan Heissner

3. Forensics

Criminal Investigations into Fraud and Corruption
What does a forensic analysis in corporation encompass? What do people involved need to know beforehand? What types of strategies and instruments are used by a forensic accountant? It is a game of cat and mouse, one that Dr. Heissner describes with examples from his daily business of uncovering fraud and corruption. Starting with methods of deception and concealment, Heissner takes the reader through the criminalistics and technological tools used to uncover and solve fraud, bribery and similar crimes. This range includes forensic data analysis, as well as interrogation methodology.
Stefan Heissner

4. Systems for Combating Criminality

Designing and Implementing Compliance Management Systems
Forensic trace analysis is only one tool that corporate leaders need to understand in order to manage white-collar crime. However, a comprehensive compliance management system is a much more sustainable solution than only reacting to certain incidents. Compliance expert Heissner develops a clear and pragmatic blueprint of such a system, showing the possibilities of uncovering crimes by integrating it in an organization, but in additional steps focusing on prevention of corruption through establishing a value oriented corporate culture.
Stefan Heissner

5. A Look Ahead to the Future

Sustainably Reducing “Deviant Behavior” Using Business Integrity Management: The Path to Good Corporate Governance
Heissner sees board and supervisory board members accountable and defines clearly that true prevention of corruption is only possible when rule adhesion, integrity and transparency finds their way into the top management, and is both communicated and exemplified. For this, he coins the term “Good Corporate Governance” and describes instruments that have the potential to build a corporate culture of honesty: through incentives for ethical behavior and integrity in new, comprehensive systems for example.
Stefan Heissner
Weitere Informationen

Premium Partner