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Principles of Fraud Examination
Joseph T. Wells
- 544 pages
- English
- PDF
- Available on iOS & Android
Principles of Fraud Examination
Joseph T. Wells
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
- Cover
- Title Page
- Copyright
- Contents
- 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 Financial Statement Fraud Schemes
- Chapter 13 External Fraud Schemes
- Chapter 14 Fraud Risk Assessment
- Chapter 15 Conducting Investigations and Writing Reports
- Chapter 16 Interviewing Witnesses
- Chapter 17 Occupational Fraud and Abuse: The Big Picture
- Appendix A Online Sources of Information
- Appendix B Sample Code of Business Ethics and Conduct
- Appendix C Risk Assessment Tool
- Bibliography
- Index