Principles of Fraud Examination / Edition 2by Joseph T. Wells
Pub. Date: 01/14/2008
And how you can stop them!
Call them the CSI experts of the financial world. Accountants play a central role in the detection and deterrence of fraud in all its notorious forms, and Joseph Wells’ Principles of Fraud Examination has become the go-to manual for students interested in the/i>/b>/b>
Skimming, larceny, corruption, and fraud . . .
And how you can stop them!
Call them the CSI experts of the financial world. Accountants play a central role in the detection and deterrence of fraud in all its notorious forms, and Joseph Wells’ Principles of Fraud Examination has become the go-to manual for students interested in the “forensic” side of accounting.
Written by the founder and Chairman of the Association of Certified Fraud Examiners, Principles of Fraud Examination, Second Edition goes beyond the numbers to examine the complex human behaviors—hard to identify and quantify factors, such as greed and deception—that lead to fraud. A fascinating read, thanks to juicy real-life case studies and entertaining insights into the complex social factors behind fraudulent behavior, this book will give you a broad understanding of what fraud is, how it is committed, and how it can be prevented, detected, and resolved.
You’ll learn how to:
- Spot and stop skimming; billing and payroll schemes; check tampering; expense reimbursement and register disbursement schemes; corruption; and more
- Understand financial statements and identify fraud
- Plan an investigation, collect evidence, interview witnesses, organize and analyze documentary evidence, and write a report
This new edition has been updated and expanded to reflect new and revised accounting standards and laws. It also features updated statistics from the 2006 Report to the Nation on Occupational Fraud and Abuse, reflecting the latest data on perpetrators, victims, costs, and methods of fraud schemes.
Will you win the glory of preventing the next Enron? Who knows? But armed with the knowledge and methodologies outlined in Principles of Fraud Examination, Second Edition, you will have the knowledge and methodologies to save companies and clients the cost and the agony of fraud.
- Publication date:
- Edition description:
- Older Edition
- Product dimensions:
- 7.90(w) x 10.00(h) x 0.90(d)
Table of Contents
CHAPTER 1 Introduction.
CHAPTER 2 Skimming.
CHAPTER 3 Cash Larceny.
CHAPTER 4 Billing Schemes.
CHAPTER 5 Check Tampering.
CHAPTER 6 Payroll Schemes.
CHAPTER 7 Expense Reimbursement Schemes.
CHAPTER 8 Register Disbursement Schemes.
CHAPTER 9 Noncash Assets.
CHAPTER 10 Corruption.
CHAPTER 11 Accounting Principles and Fraud.
CHAPTER 12 Fraudulent Financial Statement Schemes.
CHAPTER 13 Fraud Risk Assessment.
CHAPTER 14 Conducting Investigations and Writing Reports.
CHAPTER 15 Interviewing Witnesses.
CHAPTER 16 Occupational Fraud and Abuse: The Big Picture.
APPENDIX A Online Sources of Information.
APPENDIX B Sample Code of Business Ethics and Conduct.
APPENDIX C Fraud Risk Assessment Tool.
and post it to your social network
Most Helpful Customer Reviews
See all customer reviews >