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Full Description
Accountants have historically had an important role in the detection and deterrence of fraud. As Joe Wells' Principles of Fraud Examination, 4th Edition illustrates, fraud is much more than numbers; books and records don't commit fraud - people do. Widely embraced by fraud examination instructors across the country, Principles of Fraud Examination, 4th Edition, by Joseph Wells, is written to provide a broad understanding of fraud to today's accounting students - what it is and how it is committed, prevented, detected, and resolved. This 4th Edition of the text includes a chapter on frauds perpetrated against organizations by individuals outside their staff—a growing threat for many entities as commerce increasingly crosses technological and geographical borders.
Contents
CHAPTER 1 INTRODUCTION 3
CHAPTER 2 SKIMMING 51
CHAPTER 3 CASH LARCENY 75
CHAPTER 4 BILLING SCHEMES 93
CHAPTER 5 CHECK TAMPERING 121
CHAPTER 6 PAYROLL SCHEMES 155
CHAPTER 7 EXPENSE REIMBURSEMENT SCHEMES 179
CHAPTER 8 REGISTER DISBURSEMENT SCHEMES 197
CHAPTER 9 NONCASH ASSETS 213
CHAPTER 10 CORRUPTION 239
CHAPTER 11 ACCOUNTING PRINCIPLES AND FRAUD 273
CHAPTER 12 FINANCIAL STATEMENT FRAUD SCHEMES 301
CHAPTER 13 EXTERNAL FRAUD SCHEMES 349
CHAPTER 14 FRAUD RISK ASSESSMENT 367
CHAPTER 15 CONDUCTING INVESTIGATIONS AND WRITING REPORTS 391
CHAPTER 16 INTERVIEWING WITNESSES 417
CHAPTER 17 OCCUPATIONAL FRAUD AND ABUSE: THE BIG PICTURE 443
APPENDIX A ONLINE SOURCES OF INFORMATION 457
APPENDIX B SAMPLE CODE OF BUSINESS ETHICS AND CONDUCT 467
APPENDIX C FRAUD RISK ASSESSMENT TOOL 481
BIBLIOGRAPHY 511
INDEX 513
