Faces of Fraud: Cases and Lessons from a Life Fighting Fraudsters

Martin T. Biegelman, CFE, CCEP, has been fighting fraud and corruption for 40 years in various roles in law enforcement, consulting, and the corporate sector. He is currently the Executive Vice President of U.S. Operations for IPSA International, a global risk advisory firm. His extensive experience include conducting internal investigations on behalf of corporate management and boards, FCPA and anti-bribery compliance, litigation consulting, due diligence, and corporate compliance design and implementation. He previously served as the Director of Financial Integrity at Microsoft Corporation. This highly acclaimed fraud prevention and anti-corruption compliance program that he founded and led continues to be a model for other global companies. Mr. Biegelman is a sought-after speaker, prolific author, and the recipient of the prestigious Cressey Award bestowed by the Association of Certified Fraud Examiners for lifetime achievements in the detection and deterrence of fraud.

Foreword Preface Acknowledgments Chapter 1 The Fraudster Mindset A Silver Tongued Devil Sell the Sizzle, Not the Steak Dr. Donald Cressey and the Fraud Triangle Fraud Diamond Fraud Theories Fraudster Mindset Notes Chapter 2 A Short History of Fraud in America Growth of Mail Fraud Green Goods Swindles Grifters Baker Heirs' Swindle Golden Age of Fraud Rise of Boiler Rooms and Bucket Shops Other Frauds over the Years Enactment of the Mail Fraud Statute The Continuous Onslaught of Fraud Chapter 3 Use Your Imagination The Mob Stings Fraudsters Making the Typewriter Talk Where the Law of Gravity Doesn't Apply Welfare for the Deceased The Value of Imagination Note Chapter 4 Make Yourself Lucky Fraudster Stupidity Is Your Friend One Man's Trash Is an Investigator's Gold Let Them Talk Arson for Profit Case: Impeaching the Defense Expert One Federal Agent's Attention to Detail Look and You Shall Find Don't Take No for an Answer If You Don't Ask, You Will Never Know Notes Chapter 5 Patience Is a Virtue Stopping a Fraud Scheme New York State of Fraud Notes Chapter 6 Fraud Can Be Murder Good Humor Ice Cream Scandal Bad Ham and Bribes Golden Needles Acupuncture Blast from the Past Security Guard Indignity Next Time Dead Notes Chapter 7 Arrogance and Recidivism If You Are Here, You Are Not As Smart As You Think You Are Arrogance Is Common Arrogance and Recidivism Often Go Hand-in-Hand Arrogance and Rebate Fraud Making It a True Federal Case Fraudsters Say and Do the Darndest Things Notes Chapter 8 Informants and Whistleblowers: The Good, the Bad, and the Ugly Managing Confidential Informants Informants Gone Bad Falling in Love with an Informant Nightmare Informants A Rogue FBI Agent Strikes a Deal with Two Devils Avoid a Failed Investigation Notes Chapter 9 A Tale of Deceitful Pitches and Vendor Kickbacks History of American Chemical Industries Description of the Fraud Scheme Detection and Investigation of the Fraud Scheme The Continuing Investigation Prosecution Special Circumstances Fraud Prevention Note Chapter 10 Cruise to Nowhere Description of the Fraud Scheme Detection Investigation Factoring of Credit Card Charges Investigative Reporting Execution of Search Warrant Circularization Undercover Trip Prosecution Special Circumstances Fraud Prevention Investigative Best Practices Notes Chapter 11 Who's Who of Fraud: A Story of Vanity and Deception The Making of a Fraudster Fraud Scheme The Investigation The Prosecution Special Circumstances and Additional Fraud Postscript Note Chapter 12 Kids and Coins: Scoundrels without a Conscience Genesis of the Fraud Description of the Fraud Scheme Investigation Prosecution Special Circumstances Fraud Prevention Note Chapter 13 More Tips, Best Practices, and Lessons Become a Subject Matter Expert Documents, Documents, and More Documents Remember the Boy Scout Motto Why I Love Liars Fraudsters Love Expense Report Fraud San Francisco Metergate Yellow Pages Invoice Scam Best Laid Plans of Mice and Men Often Go Awry Notes Chapter 14 Power of Prosecution and Prevention Fraud Prevention for Individuals Fraud Prevention for Business Organizations Fraudsters Are the Same Everywhere Fraud Is the Golden Goose for Criminals It's Deja vu All Over Again Sadly, Fraud Is Here to Stay Notes About the Author Index