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.
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.