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"The Corporate Fraud Handbook offers insightful information for fraud detection and prevention and is illustrated with a multitude of actual case examples."
—Mary-Jo KranacherEditor-in-Chief, The CPA Journal
"I have worked with Mr. 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 FarrelInvestigative Reporter, USA Today
Praise For the First Edition of Corporate Fraud Handbook:Prevention and Detection
"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 FabianoFraud Investigator, Buenos Aires, Argentina
"This book should be the cornerstone of any good fraud investigator's library."
—Isabel Mercedes CummingAssistant State's Attorney, Baltimore City, Maryland
"Mr. Wells is a brilliant author. His writing is clear, to the point, and entertaining. I find the Corporate Fraud Handbook indispensable."
—Corey A. BloomSenior Associate, RSM Richter, Montreal, Canada
"A wonderful read! A systematic approach with many examples from real life."
—Dr. Dimiter DinevAssociate Professor at the University of National and International Economy, Sofia, Bulgaria
"I have been an admirer of Mr. 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 ComerCorporate Fraud Investigator, London, England
"The Corporate Fraud Handbook provides unparalleled insights on the scams used by employees to perpetrate fraud."
—Robert DiPasqualePartner, J.H. Cohn, LLP
About the ACFE.
Defining Occupational Fraud and Abuse.
Research in Occupational Fraud and Abuse.
The 2006 Report to the Nation on Occupational Fraud and Abuse.
PART I:ASSET MISAPPROPRIATIONS.
2. INTRODUCTION TO ASSET MISAPPROPRIATIONS.
Definition of Assets.
How Asset Misappropriations Affect Books of Account.
Case Study: Shy Doc Gave Good Face.
Skimming Data from ACFE 2006 National Fraud Survey.
Understated Sales and Receivables.
Theft of Checks through the Mail.
Case Study: Beverage Man Takes the Plunge.
Converting Stolen Checks.
Concealing the Fraud.
4. CASH LARCENY.
Case Study: Bank Teller Gets Nabbed for Theft.
Cash Larceny Data from ACFE 2006 National Fraud Survey.
Cash Larceny from the Deposit.
Case Study: The Ol’Fake Surprise Audit Gets ’em Every Time.
Miscellaneous Larceny Schemes.
5. CHECK TAMPERING.
Case Study: A Wolf in Sheep’s Clothing.
Check Tampering Data from ACFE 2006 National Fraud Survey.
Forged Maker Schemes.
Forged Endorsement Schemes.
Altered Payee Schemes.
Concealed Check Schemes.
Authorized Maker Schemes.
Case Study: What Are Friends For?
6. REGISTER DISBURSEMENT SCHEMES.
Case Study: Demotion Sets Fraud in Motion.
Register Disbursement Data from ACFE 2006 National Fraud Survey.
Case Study: A Silent Crime.
Concealing Register Disbursements.
7. BILLING SCHEMES.
Case Study: Medical School Treats Fraud and Abuse.
Billing Scheme Data from ACFE 2006 National Fraud Survey.
Invoicing via Shell Companies.
Invoicing via Nonaccomplice Vendors.
Personal Purchases with Company Funds.
Case Study: For This Magazine, Internal Fraud Proved Hard to Digest.
8. PAYROLL AND EXPENSE REIMBURSEMENT SCHEMES.
Case Study: Say Cheese!
Payroll Scheme Data from ACFE 2006 National Fraud Survey.
Case Study: Frequent Flier’s Fraud Crashes.
Expense Reimbursement Data from ACFE 2006 National 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.
Case Study: Chipping Away at High-Tech Theft.
Overview: Noncash Misappropriation Data from ACFE 2006 National Fraud Survey.
Misuse of Inventory and Other Assets.
Theft of Inventory and Other Assets.
Case Study: Hard Drives and Bad Luck.
PART II: CORRUPTION.
Case Study: Why Is This Furniture Falling Apart?
Corruption Data from ACFE 2006 National Fraud Survey.
Case Study: Keep Your Eye on the Salesman.
Something of Value.
11. CONFLICTS OF INTEREST.
Case Study: Working Double Duty.
Case Study: A Parasite Farm.
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 2006 National Fraud Survey.
13. FRAUDULENT FINANCIAL STATEMENT SCHEMES.
Case Study: That Way Lies Madness.
Methods of Financial Statement Fraud.
Case Study: The Importance of Timing.
Concealed Liabilities and Expenses.
Improper Asset Valuation.
Detection of Fraudulent Financial Statement Schemes.
Prevention of Financial Statement Fraud.
Case Study: All on the Surface.
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.
Appendix: Code of Business Ethics and Conduct.