Principles of Fraud Examination, 3rd Edition

by Joseph T. Wells (Association of Certified Fraud Examiners)

• ISBN13: 9780470646298
• ISBN10: 0470646292
• Edition: 3rd
• Format: Hardcover
• Copyright: 2010-12-01
• Publisher: Wiley

Summary

Accountants need to have a strong understanding of fraud - what it is and how it is committed, prevented, and resolved. The third edition provides them with that knowledge. It documents the schemes used by executives, managers, and employees to commit fraud against their organizations. Case studies, complete with statistics and flowcharts, are provided for each chapter. A new chapter is included on fraud risk assessment. Updated statistics are presented on recent ACFE findings. In addition, minor revisions throughout focus on the increasing use of electronic payments and other technology in fraud schemes. This helps accountants detect and prevent fraud.

Table of Contents

Introduction

Skimming

Cash Larceny

Billing Schemes

Check Tampering

Payroll Schemes

Expense Reimbursement Schemes

Register Disbursement Schemes

Noncash Assets

Corruption

Accounting Principles and Fraud

Fraudulent Financial Statement Schemes

Fraud Risk Assessment

Conducting Investigations and Writing Reports

Interviewing Witnesses

Occupational Fraud and Abuse: The Big Picture

Commercial Online Services

Sample Code of Business Ethics and Conduct

Fraud Risk Assessment Tool

Bibliography

Index

Table of Contents provided by Publisher. All Rights Reserved.