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Corporate Fraud Handbook: Prevention and Detection / Edition 3

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Now in a third edition, Corporate Fraud Handbook provides an insider's look into the most prevalent fraud schemes used by employees, owners, managers, and executives. Each scheme is illustrated with real-life case studies submitted to the Association of Certified Fraud Examiners (ACFE) by examiners who aided in the case resolutions.

With tips and techniques to help spot the "red flags" of fraud, comply with recent regulations, and develop and implement effective preventative measures, Joseph T. Wells—founder and Chairman of the ACFE—provides fraud examiners, auditors, investigators, loss-prevention specialists, managers and business owners, criminologists, human resources personnel, academicians, and law enforcement professionals with a landmark desktop resource.

Now including all-new statistics from the ACFE 2010 Report to the Nations on Occu-pational Fraud and Abuse, this comprehensive book explores the three main categories of occupational fraud and abuse—asset misappropriation, corruption, and fraudulent statements—and identifies and classifies fourteen separate schemes. Corporate Fraud Handbook, Third Edition also provides an overview of the complex social factors that go into creating an occupational offender, exploring the reasons behind people's deviances.

In addition, this important book features:

  • Tips and techniques to quantify the losses from schemes
  • Observations and conclusions in each chapter to guide readers through devising prevention and detection strategies
  • Case studies revealing clear insights into the mind of the fraudulent employee
  • A classification system explaining the various schemes used by offending executives, owners, managers, and employees

From sophisticated investment swindles to petty theft, false overtime to pilferage, discover how to detect corporate fraud with the expert help found in Corporate Fraud Handbook.

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Editorial Reviews

From the Publisher
"If you don't currently have a fraud prevention and detection handbook, this is the one to get" (AuditNet, 7/1/2004)
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Product Details

  • ISBN-13: 9780470638781
  • Publisher: Wiley
  • Publication date: 5/3/2011
  • Series: ACFE Series , #1
  • Edition description: Older Edition
  • Edition number: 3
  • Pages: 456
  • 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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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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