Corporate Fraud Handbook: Prevention and Detection / Edition 3

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Praise for Corporate Fraud Handbook Prevention and Detection

"The Corporate Fraud Handbook offers insightful information for fraud detection and prevention and is illustrated with a multitude of actual case examples."
Mary-Jo Kranacher, Editor-in-Chief, The CPA Journal

"I have worked with Dr. Wells for more than a decade. In my opinion, his knowledge of fraud puts him in the top echelon of professionals anywhere."
Barry C. Melancon, President and CEO, American Institute of Certified Public Accountants

"Joe Wells is a pioneer in the anti-fraud field, as well as a terrific writer."
Greg Farrell, Investigative Reporter, USA Today

"This book harmonizes the study of actual fraud cases and related theories. A must-read for anyone interested in the global fight against fraud."
Pedro Fabiano, Fraud Investigator, Buenos Aires, Argentina

"This book should be the cornerstone of any good fraud investigator's library."
Isabel Mercedes Cumming, Assistant State's Attorney, Baltimore City, Maryland

"Dr. Wells is a brilliant author. His writing is clear, to the point, and entertaining. I find the Corporate Fraud Handbook indispensable."
Corey A. Bloom, Senior Associate, RSM Richter, Montreal, Canada

"A wonderful read! A systematic approach with many examples from real life."
Dr. Dimiter Dinev, Associate Professor, University of National and International Economy, Sofia, Bulgaria

"I have been an admirer of Dr. Wells' work for more than twenty years. He's a world leader in the prevention and detection of fraud. I highly recommend this book to anyone concerned with compliance, controls, and keeping their organizations immune from the ever-growing risks of fraud."
Mike Comer, Corporate Fraud Investigator, London, England

"The Corporate Fraud Handbook provides unparalleled insights on the scams used by employees to perpetrate fraud."
Robert DiPasquale, Partner, J.H. Cohn LLP

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Product Details

  • ISBN-13: 9780470638781
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 5/3/2011
  • Series: ACFE Series , #1
  • Edition description: Older Edition
  • Edition number: 3
  • Pages: 456
  • Sales rank: 1,140,310
  • Product dimensions: 7.30 (w) x 10.00 (h) x 1.60 (d)

Meet the Author

Dr. Joseph T. Wells, CFE, CPA, is the founder and Chairman of the Association of Certified Fraud Examiners (ACFE) and has previously served as an adjunct professor of fraud examination at the University of Texas at Austin. He writes, researches, and lectures to business and professional groups on fraud-related issues and is frequently quoted in the media. He has won top writing awards from both Internal Auditor and the Journal of Accountancy, and is a winner of the Innovation in Accounting Education Award presented by the American Accounting Association. For his landmark research in fraud detection and deterrence, Dr. Wells has been inducted into the American Institute of Certified Public Accountants Business and Industry Hall of Fame and named nine times to Accounting Today's list of top 100 most influential people.
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Read an Excerpt
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Table of Contents


About the ACFE.

1 Introduction.

Defining Occupational Fraud and Abuse.

Research in Occupational Fraud and Abuse.

The 2010 Report to the Nations on Occupational Fraud and Abuse.


Part I Asset Misappropriations.

2 Introduction to Asset Misappropriations.


Definition of Assets.

How Asset Misappropriations Affect Books of Account.


3 Skimming.


Skimming Data from ACFE 2009 Global Fraud Survey.

Unrecorded Sales.

Understated Sales and Receivables.

Theft of Checks through the Mail.

Short-Term Skimming.

Converting Stolen Checks.

Concealing the Fraud.




4 Cash Larceny.


Cash Larceny Data from ACFE 2009 National Fraud Survey.

Incoming Cash.

Cash Larceny from the Deposit.

Miscellaneous Larceny Schemes.



5 Check Tampering.


Check Tampering Data from ACFE 2009 National Fraud Survey.

Forged Maker Schemes.

Intercepted Checks.

Forged Endorsement Schemes.

Altered Payee Schemes.

Concealed Check Schemes.

Authorized Maker Schemes.




Electronic Payment Tampering.

Prevention and Detection.


6 Register Disbursement Schemes.


Register Disbursement Data from ACFE 2009 Global Fraud Survey.

False Refunds.

False Voids.

Concealing Register Disbursements.



7 Billing Schemes.


Billing Scheme Data from ACFE 2009 Global Fraud Survey.

Cash-Generating Schemes.

Invoicing via Shell Companies.

Invoicing via Nonaccomplice Vendors.

Personal Purchases with Company Funds.



8 Payroll and Expense  Reimbursement Schemes.


Payroll Scheme Data from ACFE 2009 Global Fraud Survey.

Payroll Schemes.

Expense Reimbursement Data from ACFE 2009 Global Fraud Survey.

Expense Reimbursement Schemes.

Detection of Payroll Schemes.

Detection of Expense Reimbursement Schemes.

Prevention of Payroll Schemes.

Prevention of Expense Reimbursement Schemes.

9 Inventory and Other Assets.

Overview: NonCash Misappropriation Data from ACFE 2009 Global Fraud Survey.

Misuse of Inventory and Other Assets.

Theft of Inventory and Other Assets.




Misappropriation of Intangible Assets.


Part II Corruption.

10 Bribery.


Corruption Data from ACFE 2009 Global Fraud Survey.

Bribery Schemes.

Something of Value.

Economic Extortion.

Illegal Gratuities.




11 Conflicts of Interest.


Purchasing Schemes.

Sales Schemes.

Other Schemes.




Part III Fraudulent Statements.

12 Fraudulent Statements.


Fraud in Financial Statements.

Major Generally Accepted Accounting Principles.

Responsibility for Financial Statements.

Users of Financial Statements.

Types of Financial Statements.

The Sarbanes-Oxley Act.

Financial Statement Fraud Data from ACFE 2009 Global Fraud Survey.


13 Fraudulent Financial Statement Schemes.

Methods of Financial Statement Fraud.

Fictitious Revenues.

Timing Differences.

Concealed Liabilities and Expenses.

Improper Disclosures.

Improper Asset Valuation.

Detection of Fraudulent Financial Statement Schemes.

Prevention of Financial Statement Fraud.

14 Occupational Fraud and Abuse: The Big Picture.

Defining Abusive Conduct.

Measuring the Level of Occupational Fraud and Abuse.

Understanding Fraud Deterrence.

The Corporate Sentencing Guidelines.

The Ethical Connection.

Concluding Thoughts.


Appendix: Code of Business Ethics and Conduct (A Sample).


Conflicts of Interest.

Company Assets.

Political Contributions.

Employee Conduct.

Compliance Letter and Conflict of Interest Questionnaire.



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