Principles of Fraud Examination / Edition 4

Principles of Fraud Examination / Edition 4

by Joseph T. Wells
     
 

ISBN-10: 1118582888

ISBN-13: 9781118582886

Pub. Date: 10/21/2013

Publisher: Wiley

"Accountants have historically played an important role in the detection and deterrence of fraud. As future accountants, your students will be on the front lines of the effort to prevent future financial scandals. If called upon, one of their greatest tools in this effort will be a deep understanding of why and how people engage in fraudulent behavior." In Principles…  See more details below

Overview

"Accountants have historically played an important role in the detection and deterrence of fraud. As future accountants, your students will be on the front lines of the effort to prevent future financial scandals. If called upon, one of their greatest tools in this effort will be a deep understanding of why and how people engage in fraudulent behavior." In Principles of Fraud Examination, Joseph Wells (founder and Chairman of the Association of Certified Fraud Examiners) provides a wealth of informative and entertaining insights into the complex social factors behind fraudulent behavior. The text also provides a broad overview of the field of Fraud Examination - from what fraud is, to how it is committed, defected, and deterred. Coverage begins with an explanation of fraud examination methodology, followed by detailed examination of the most prevalent fraud schemes used by employees, owners, managers, and executives.

Product Details

ISBN-13:
9781118582886
Publisher:
Wiley
Publication date:
10/21/2013
Edition description:
New Edition
Pages:
544
Product dimensions:
7.90(w) x 9.90(h) x 0.80(d)

Table of Contents

Ch. 1Introduction3
Ch. 2Skimming49
Ch. 3Cash larceny75
Ch. 4Billing schemes95
Ch. 5Check tampering125
Ch. 6Payroll schemes161
Ch. 7Expense reimbursement schemes187
Ch. 8Register disbursement schemes209
Ch. 9Non-cash assets227
Ch. 10Corruption253
Ch. 11Accounting principles and fraud287
Ch. 12Fraudulent financial statement schemes319
Ch. 13Interviewing witnesses369
Ch. 14Occupational fraud and abuse : the big picture395

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