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Principles of Fraud Examination, 3rd Editionby Joseph T. Wells (Association of Certified Fraud Examiners)
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This is the 3rd edition with a publication date of 12/1/2010.
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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
|Expense Reimbursement Schemes|
|Register Disbursement Schemes|
|Accounting Principles and Fraud|
|Fraudulent Financial Statement Schemes|
|Fraud Risk Assessment|
|Conducting Investigations and Writing Reports|
|Occupational Fraud and Abuse: The Big Picture|
|Commercial Online Services|
|Sample Code of Business Ethics and Conduct|
|Fraud Risk Assessment Tool|
|Table of Contents provided by Publisher. All Rights Reserved.|