Principles of Fraud Examination, 3rd Edition

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  • Edition: 3rd
  • Format: Hardcover
  • Copyright: 2010-12-01
  • Publisher: Wiley

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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

Cash Larceny
Billing Schemes
Check Tampering
Payroll Schemes
Expense Reimbursement Schemes
Register Disbursement Schemes
Noncash Assets
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
Table of Contents provided by Publisher. All Rights Reserved.

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