9780470646298

Principles of Fraud Examination, 3rd Edition

by
  • ISBN13:

    9780470646298

  • ISBN10:

    0470646292

  • Edition: 3rd
  • Format: Hardcover
  • Copyright: 12/1/2010
  • Publisher: Wiley

Note: Supplemental materials are not guaranteed with Rental or Used book purchases.

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Supplemental Materials

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  • The Used, Rental and eBook copies of this book are not guaranteed to include any supplemental materials. Typically, only the book itself is included. This is true even if the title states it includes any access cards, study guides, lab manuals, CDs, etc.

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.

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