1. An introduction to the red flag system -- 2. Fraud 101 : a primer -- 3. The dynamics and root causes of fraud -- 4. The red flag system -- 5. Financial statement fraud -- 6. Red flags for financial statement fraud -- 7. Procurement fraud -- 8. Procurement fraud methods and red flags -- 9. Bribery and corruption -- 10. Fraud and money laundering -- 11. High-risk corporate activities and market manipulation -- 12. Pyramid schemes -- 13. Fraud and the absence of good governance -- 14. The board of directors and its responsibility to safeguard the organization -- 15. Enterprise risk management, fraud risk management, and compliance risk management -- 16. The board of directors : first line of defense against fraud and corruption -- 17. Screening, scrutinizing, and investigating red flags.