Deception at Work

Michael Comer's consultancy, Cobasco Group Limited, specializes in the prevention of all aspects of corporate fraud. He is also author of Corporate Fraud and Investigating Corporate Fraud, both published by Gower. He is a past President of the European Chapter of the Association of Certified Fraud Examiners, a visiting Professor at Cranfield Institute of Technology and an Honorary Visiting Fellow at the Scarman Centre, University of Leicester. Timothy Stephens is a director of Cobasco Group Ltd., in charge of research and intelligence. Tim was responsible for the production of the Inside Fraud Bulletin to which he contributed a number of groundbreaking articles, including reviews of the Partners Against Crime Initiative, Data Protection Legislation and the Anti-Terrorism Crime and Security Act.

• Contents: List of figures; List of tables; List of Mind Maps®; Foreword; Prologue. Part 1 The Problem of Deception: Introduction; Taxonomy; The human mind; Signs of deception. Part 2 Countermeasures: Planning investigations and legal background for tough interviews; Planning tough interviews; Conducting tough interviews; Dealing with deceptions in writing; Other applications. Part 3 In Court: Giving evidence. Part 4 Golf: Golf and the cunning plan. Appendix 1 Suspects checklist; Appendix 2 Elimination questionnaire; Appendix 3 CIA witness statement form; Appendix 4 RIPA analysis; Index.

'Michael Comer's book is a reminder that all fraud is down to at least one person telling lies to another and being believed. Or, as he puts it, "for every credibility gap there is a gullibility fill." Starting with a look at how the human mind works when it is telling lies, Comer examines the ways in which liars and fraudsters try to hide their actions. Using examples of famous lies and half truths (such as Clinton's "I did not have sex with that woman, Monica Lewinsky") he reviews the signs of deception and how they can be spotted by someone with a keen eye. Comer even includes a look at recognising deception in writing. His tips are useful for both fraud investigators and AFN members who are responsible for monitoring employee activity. Most usefully, Comer gives clear advice for conducting interviews to get the best possible results and outcome. Working overtime to get background information on the interviewee and preparing avidly in advance give you a good start. But you can help by ensuring that the layout of the room, the dynamic of the relationship between you and the interviewee, and the non-verbal signals you give all conspire to draw "deep truth" from the suspect.' AFN Newsletter Book Review 'For those working in the external environment with the authority for tough questioning, such as auditors, the information and guidance will be invaluable. And readers who work internally will find there are many lessons to be learned; for example, what to do with incriminating evidence.' Accounting Technician 'Their book is packed with tips on how people behave when they're lying, the warning phrases that you may not be hearing the whole truth, and rates danger signs on a rising one-10 scale.' Supply Management 'To sum up, this is another Comer masterpiece worth studying deeply by anyone whose job means facing tricky, deceitful or plain lying people.' Professional Security '...discover the horrifying personal and financial cost of lying and learn how to detect "porky pies"...' Professional Manager '... a valuable addition to the bookshelf of every HR Manager.' Managing Risk 'Throughout the book, Comer and Stephens provide colourful and memorable examples of deception. They revisit the O.J. Simpson case several times to highlight problems with his testimony and the interviewing techniques used by police and prosecutors. They make extensive use of tables, figures, and Mind Maps to summarize content. The Mind Maps provide a visual representation of the information and are particularly helpful.' Business Information Alert 'Not only do we see extracts from some famous financial fraud investigations, but we are educated by real life comments from a cast of characters ranging from a British football coach to former President Bill Clinton, and from Tammy Faye Bakker to Mark Fuhrman (of the O.J. Simpson trial)...I highly recommend it to CI professionals.' SCIP