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Principles of Fraud Examination,9781118582886
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Principles of Fraud Examination

by
Edition:
4th
ISBN13:

9781118582886

ISBN10:
1118582888
Format:
Paperback
Pub. Date:
10/14/2013
Publisher(s):
John Wiley & Sons Inc
List Price: $230.05

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Summary

Principles of Fraud Examination 4th Edition by Joe Wels contains engaging real-life case studies and an analysis of the complexity of frauds and fraudulent behavior incorporated throughout the book. This text provides a broad understanding of fraud—what it is and how it is committed, prevented, and resolved. Principles of Fraud Examination 4th Edition begins by providing an understanding of fraud examination methodology then documents the schemes used by executive, managers, and employees to commit fraud against their organizations. Case studies, complete with statistics and flowcharts, are provided for each chapter. The primary focus of this text is maintained in the updated edition, with coverage of the actual accounting and human behaviors that lead to cases of accounting fraud. The 4th edition includes updates to reflect new and revised accounting standards and laws, updated statistics to include the most recent ACFE findings, and moderate changes to end of chapter material. Also included in the newest edition is updated coverage of recent examples of fraud accounting in the real world.

Table of Contents

1. Introduction
2. Skimming
3. Cash Larceny
4.Billing Schemes    
5. Check Tampering
6.Payroll Schemes
7.Expense Reimbursement Schemes
8. Register Disbursement Schemes
9. Noncash Assets
10. Corruption
11. Accounting Principles and Fraud
12. Fraudulent Financial Statement Schemes
13. Fraud Risk Assessment
14. Conducting Investigations and Writing Reports
15. Interviewing Witnesses
16. Occupational Fraud and Abuse:  The Big Picture
APPENDIX A  Commercial Online Services
APPENDIX B  Sample Code of Business Ethics and Conduct
APPENDIX C  Fraud Risk Assessment Tool  



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