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Fraud continues to be a serious and costly problem for businesses. This practical resource, written by the founder and chairman of the Association of Certified Fraud Examiners, is filled with real-world cases and statistics on the various types of fraud and their real cost to organizations. It reveals the various, incredibly creative fraud schemes used by employees, owners, managers, and executives to defraud their customers. Auditors, fraud examiners, and criminal investigators will discover how to spot the "red flags" of fraud and prevent it from happening in the first place.
Dr. Joseph T. Wells, CFE, CPA, is the founder and Chairman of the Association of Certified Fraud Examiners (ACFE) and has previously served as an adjunct professor of fraud examination at the University of Texas at Austin. He writes, researches, and lectures to business and professional groups on fraud-related issues and is frequently quoted in the media. He has won top writing awards from both Internal Auditor and the Journal of Accountancy, and is a winner of the Innovation in Accounting Education Award presented by the American Accounting Association. For his landmark research in fraud detection and deterrence, Dr. Wells has been inducted into the American Institute of Certified Public Accountants Business and Industry Hall of Fame and named nine times to Accounting Today's list of top 100 most influential people.
Table of Contents
|About the ACFE||p. xiii|
|Defining "Occupational Fraud and Abuse"||p. 2|
|Research in Occupational Fraud and Abuse||p. 6|
|2010 Report to the Nations on Occupational Fraud and Abuse||p. 25|
|Asset Misappropriations||p. 45|
|Introduction to Asset Misappropriations||p. 47|
|Definition of "Assets"||p. 48|
|How Asset Misappropriations Affect Books of Account||p. 49|
|Skimming Data from ACFE 2009 Global Fraud Survey||p. 63|
|Unrecorded Sales||p. 68|
|Understated Sales and Receivables||p. 73|
|Theft of Checks through the Mail||p. 74|
|Short-term Skimming||p. 79|
|Converting Stolen Checks||p. 80|
|Concealing the Fraud||p. 83|
|Cash Larceny||p. 93|
|Cash Larceny Data from ACFE 2009 Global Fraud Survey||p. 96|
|Incoming Cash||p. 101|
|Cash Larceny from the Deposit||p. 106|
|Miscellaneous Larceny Schemes||p. 110|
|Check Tampering||p. 115|
|Check Tampering Data from ACFE 2009 Global Fraud Survey||p. 119|
|Forged Maker Schemes||p. 123|
|Intercepted Checks||p. 129|
|Forged Endorsement Schemes||p. 129|
|Altered Payee Schemes||p. 133|
|Concealed Check Schemes||p. 137|
|Authorized Maker Schemes||p. 137|
|Electronic Payment Tampering||p. 153|
|Prevention and Detection||p. 153|
|Register Disbursement Schemes||p. 157|
|Register Disbursement Data from ACFE 2009 Global Fraud Survey||p. 161|
|False Refunds||p. 165|
|False Voids||p. 171|
|Concealing Register Disbursements||p. 171|
|Billing Schemes||p. 177|
|Billing Scheme Data from ACFE 2009 Global Fraud Survey||p. 181|
|Cash-Generating Schemes||p. 185|
|Invoicing via Shell Companies||p. 186|
|Invoicing via Nonaccomplice Vendors||p. 191|
|Personal Purchases with Company Funds||p. 195|
|Payroll and Expense Reimbursement Schemes||p. 205|
|Payroll Scheme Data from ACFE 2009 Global Fraud Survey||p. 208|
|Payroll Schemes||p. 212|
|Expense Reimbursement Data from ACFE 2009 Global Fraud Survey||p. 226|
|Expense Reimbursement Schemes||p. 230|
|Detection of Payroll Schemes||p. 237|
|Detection of Expense Reimbursement Schemes||p. 238|
|Prevention of Payroll Schemes||p. 239|
|Prevention of Expense Reimbursement Schemes||p. 241|
|Inventory and Other Assets||p. 243|
|Overview: NonCash Misappropriation Data from ACFE 2009 Global Fraud Survey||p. 246|
|Misuse of Inventory and Other Assets||p. 251|
|Theft of Inventory and Other Assets||p. 252|
|Misappropriation of Intangible Assets||p. 271|
|Corruption Data from ACFE 2009 Global Fraud Survey||p. 282|
|Bribery Schemes||p. 286|
|Something of Value||p. 300|
|Economic Extortion||p. 301|
|Illegal Gratuities||p. 301|
|Conflicts of Interest||p. 307|
|Purchasing Schemes||p. 312|
|Sales Schemes||p. 315|
|Other Schemes||p. 316|
|Fraudulent Statements||p. 321|
|Fraudulent Statements||p. 323|
|Fraud in Financial Statements||p. 327|
|Major Generally Accepted Accounting Principles||p. 330|
|Responsibility for Financial Statements||p. 334|
|Users of Financial Statements||p. 335|
|Types of Financial Statements||p. 335|
|Sarbanes-Oxley Act||p. 336|
|Financial Statement Fraud Data from ACFE 2009 Global Fraud Survey||p. 347|
|Fraudulent Financial Statement Schemes||p. 353|
|Methods of Financial Statement Fraud||p. 359|
|Fictitious Revenues||p. 359|
|Timing Differences||p. 362|
|Concealed Liabilities and Expenses||p. 368|
|Improper Disclosures||p. 371|
|Improper Asset Valuation||p. 374|
|Detection of Fraudulent Financial Statement Schemes||p. 379|
|Prevention of Financial Statement Fraud||p. 395|
|Occupational Fraud and Abuse: The Big Picture||p. 401|
|Defining "Abusive Conduct"||p. 401|
|Measuring the Level of Occupational Fraud and Abuse||p. 402|
|Understanding Fraud Deterrence||p. 405|
|Corporate Sentencing Guidelines||p. 409|
|Ethical Connection||p. 411|
|Concluding Thoughts||p. 413|
|Appendix: Sample Code of Business Ethics and Conduct||p. 415|
|Conflicts of Interest||p. 417|
|Company Assets||p. 421|
|Political Contributions||p. 423|
|Employee Conduct||p. 423|
|Compliance Letter and Conflict of Interest Questionnaire||p. 425|
|Table of Contents provided by Ingram. All Rights Reserved.|