Corporate Fraud Handbook : Prevention and Detection,9780470638781

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Corporate Fraud Handbook : Prevention and Detection

by Wells, Joseph T.

Edition:

3rd

ISBN13:

9780470638781

ISBN10:

0470638788

Format:

Hardcover

Pub. Date:

5/3/2011

Publisher(s):

Wiley

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Summary

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.

Author Biography

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.

Preface	p. ix
About the ACFE	p. xiii
Introduction	p. 1
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
Notes	p. 42
Asset Misappropriations	p. 45
Introduction to Asset Misappropriations	p. 47
Overview	p. 48
Definition of "Assets"	p. 48
How Asset Misappropriations Affect Books of Account	p. 49
Notes	p. 58
Skimming	p. 59
Overview	p. 63
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
Detection	p. 89
Prevention	p. 90
Notes	p. 91
Cash Larceny	p. 93
Overview	p. 96
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
Detection	p. 111
Prevention	p. 113
Check Tampering	p. 115
Overview	p. 118
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
Concealment	p. 141
Detection	p. 149
Prevention	p. 151
Electronic Payment Tampering	p. 153
Prevention and Detection	p. 153
Notes	p. 155
Register Disbursement Schemes	p. 157
Overview	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
Detection	p. 174
Prevention	p. 174
Billing Schemes	p. 177
Overview	p. 181
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
Detection	p. 202
Prevention	p. 203
Payroll and Expense Reimbursement Schemes	p. 205
Overview	p. 208
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
Concealment	p. 264
Detection	p. 266
Prevention	p. 269
Misappropriation of Intangible Assets	p. 271
Note	p. 272
Corruption	p. 273
Bribery	p. 275
Overview	p. 278
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
Detection	p. 301
Prevention	p. 303
Notes	p. 305
Conflicts of Interest	p. 307
Overview	p. 311
Purchasing Schemes	p. 312
Sales Schemes	p. 315
Other Schemes	p. 316
Detection	p. 318
Prevention	p. 319
Note	p. 319
Fraudulent Statements	p. 321
Fraudulent Statements	p. 323
Introduction	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
Notes	p. 352
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
Notes	p. 414
Appendix: Sample Code of Business Ethics and Conduct	p. 415
Introduction	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
Bibliography	p. 427
Index	p. 435
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