The Successful Frauditor's Casebook

Peter Tickner (Reading, UK) Former Director of Internal Audit, Metropolitan Police Authority, Head of Internal Audit at HM Treasury, internal auditor for the NHS. He has held positions as President of the IIA, and Chair of the Editorial Board for the IIA Journal and as senior lecture at the Civil Service Colleague. He is now a consultant and a regular speaker at IRR Fraud conferences and trains for professional organizations such as CIPFA.

Foreword by Brian Paddick vii Preface ix

Acknowledgements xi

PART I SETTING THE SCENE 1

1 The lessons worth learning from past mistakes 3

PART II THE NHS 13

2 Cooking the books in NHS catering 15

3 NHS professionals—a better class of fraudster 25

PART III CHARITIES AND SCHOOLS 37

4 The ‘nun on the run’ 39

5 Charity begins at home 51

PART IV UK BANKING FRAUD 65

6 Robin Hood or Robbing Hood? 67

7 Bringing down the bank at Barrings 79

PART V UK POLICE INTERNAL FRAUD 91

8 The ‘Laird of Tomintoul’— and how to get the right to graze sheep at Scotland Yard 93

9 Corporate credit cards for cops—Part II 107

PART VI INTERNAL UK FRAUD 127

10 Curiouser and curiouser 129

PART VII GOVERNMENT 135

11 The men from the Ministry 137

12 The ghost, the guardian and the Galleria—internal fraud in local authorities 151

13 The heating contractor who was just a load of hot air 161

PART VIII UK POLICE AND MILITARY OUTSOURCING

AND PROCUREMENT 169

14 An outsourcing nightmare 171

15 Alarm bells should have been ringing out, loud and clear 191

16 Fun with works and maintenance in the police and the Ministry of Defence 215

PART IX US COMPANY FRAUD 233

17 Crazy Eddie wasn’t so crazy after all 235

18 ZZZZ Best and Barrie Minkow—saint or sinner 253

PART X MULTI-NATIONAL FRAUDSTERS 265

19 Firepower: a bitter pill to swallow 267

20 Recent scandals in the subcontinent 277

PART XI CONCLUDING THOUGHTS 289

21 Can significant frauds be nipped in the bud 291

Notes 297

Index 301