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