Principles of Fraud Examination
eBook - PDF

Principles of Fraud Examination

Joseph T. Wells

  1. 544 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

Principles of Fraud Examination

Joseph T. Wells

Book details
Table of contents

About This Book

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.

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Table of contents

  1. Cover
  2. Title Page
  3. Copyright
  4. Contents
  5. Chapter 1 Introduction
  6. Chapter 2 Skimming
  7. Chapter 3 Cash Larceny
  8. Chapter 4 Billing Schemes
  9. Chapter 5 Check Tampering
  10. Chapter 6 Payroll Schemes
  11. Chapter 7 Expense Reimbursement Schemes
  12. Chapter 8 Register Disbursement Schemes
  13. Chapter 9 Noncash Assets
  14. Chapter 10 Corruption
  15. Chapter 11 Accounting Principles and Fraud
  16. Chapter 12 Financial Statement Fraud Schemes
  17. Chapter 13 External Fraud Schemes
  18. Chapter 14 Fraud Risk Assessment
  19. Chapter 15 Conducting Investigations and Writing Reports
  20. Chapter 16 Interviewing Witnesses
  21. Chapter 17 Occupational Fraud and Abuse: The Big Picture
  22. Appendix A Online Sources of Information
  23. Appendix B Sample Code of Business Ethics and Conduct
  24. Appendix C Risk Assessment Tool
  25. Bibliography
  26. Index
Citation styles for Principles of Fraud Examination

APA 6 Citation

Wells, J. (2013). Principles of Fraud Examination (4th ed.). Wiley. Retrieved from (Original work published 2013)

Chicago Citation

Wells, Joseph. (2013) 2013. Principles of Fraud Examination. 4th ed. Wiley.

Harvard Citation

Wells, J. (2013) Principles of Fraud Examination. 4th edn. Wiley. Available at: (Accessed: 21 June 2024).

MLA 7 Citation

Wells, Joseph. Principles of Fraud Examination. 4th ed. Wiley, 2013. Web. 21 June 2024.