Principles of fraud examination / Joseph T. Wells.
By: Wells, Joseph T.Material type: TextPublisher: Hoboken, N.J. : Wiley, ©2011Edition: 3rd ed.Description: xvii, 500 pages : illustrations ; 26 cm.Content type: text Media type: unmediated Carrier type: volumeISBN: 9780470646298; 0470646292.Subject(s): Fraud | Fraud investigation | Fraud -- Prevention | Auditing, InternalDDC classification: 657/.458 Other classification: BUS003000 Online resources: Cover image
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|Book||University of Texas At Tyler Stacks - 3rd Floor||HV6691 .W46 2011 (Browse shelf)||Available||0000002101467|
Includes bibliographical references (pages 483-487) and index.
"Accountants need to have a strong understanding of fraud - what it is and how it is committed, prevented, and resolved. The third edition provides them with that knowledge. It documents the schemes used by executives, managers, and employees to commit fraud against their organisations. Case studies, complete with statistics and flowcharts, are provided for each chapter. A new chapter is included on fraud risk assessment. Updated statistics are presented on recent ACFE findings. In addition, minor revisions throughout focus on the increasing use of electronic payments and other technology in fraud schemes. This helps accountants detect and prevent fraud"-- Provided by publisher.
Chapter 1. Introduction -- Chapter 2. Skimming -- Chapter 3. Cash larceny -- Chapter 4. Billing schemes -- Chapter 5. Check tampering -- Chapter 6. Payroll schemes -- Chapter 7. Expense reimbursement schemes -- Chapter 8. Register disbursement schemes -- Chapter 9. Noncash assets -- Chapter 10. Corruption -- Chapter 11. Accounting principles and fraud -- Chapter 12. Fraudulent financial statement schemes -- Chapter 13. Fraud risk assessment -- Chapter 14. Conducting investigations and writing reports -- Chapter 15. Interviewing witnesses -- Chapter 16. Occupational fraud and abuse: the big picture -- Appendix A. Commercial online services. -- Appendix B. Sample code of business ethics and conduct -- Appendix C. Fraud risk assessment tool -- Bibliography -- Index.
Introduction -- Skimming -- Cash larceny -- Billing schemes -- Check tampering -- Payroll schemes -- Expense reimbursement schemes -- Register disbursement schemes -- Noncash assets -- Corruption -- Accounting principles and fraud -- Fraudulent financial statement schemes -- Fraud risk assessment -- Conducting investigations and writing reports -- Interviewing witnesses -- Occupational fraud and abuse : the big picture.