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Learn how to spot the "red flags" of fraud, how to comply with recent regulations including Sarbanes-Oxley, and how to develop and implement effective preventative measures. Emphasizing that it is much more cost effective to prevent fraud than to punish it, Corporate Fraud Handbook: Prevention and Detection, Second Edition gives you practical insight into fraud schemes used by employees, owners, managers, and executives to defraud their customers.  This new edition also gives you access to all new statistics from the ACFE 2006 Report to the Nation as well as new cases.

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• Preface
• About the ACFE
• 1 Introduction
• Defining Occupational Fraud and Abuse
• Research in Occupational Fraud and Abuse
• The 2006 Report to the Nation on Occupational Fraud and Abuse
• Part I Asset Misappropriations
• 2 Introduction to Asset Misappropriations
• Overview
• Definition of Assets
• How Asset Misappropriations Affect Books of Account
• 3 Skimming
• Case Study: Shy Doc Gave Good Face
• Overview
• Skimming Data from ACFE 2006 National Fraud Survey
• Unrecorded Sales
• Understated Sales and Receivables
• Theft of Checks through the Mail
• Case Study: Beverage Man Takes the Plunge
• Short-term Skimming
• Converting Stolen Checks
• Concealing the Fraud
• Detection
• Prevention
• 4 Cash Larceny
• Case Study: Bank Teller Gets Nabbed for Theft
• Overview
• Cash Larceny Data from ACFE 2006 National Fraud Survey
• Incoming Cash
• Cash Larceny from the Deposit
• Case Study: The Ol'Fake Surprise Audit Gets 'em Every Time
• Miscellaneous Larceny Schemes
• Detection
• Prevention
• 5 Check Tampering
• Case Study: A Wolf in Sheep's Clothing
• Overview
• Check Tampering Data from ACFE 2006 National Fraud Survey
• Forged Maker Schemes
• Intercepted Checks
• Forged Endorsement Schemes
• Altered Payee Schemes
• Concealed Check Schemes
• Authorized Maker Schemes
• Concealment
• Case Study: What Are Friends For?
• Detection
• Prevention
• 6 Register Disbursement Schemes
• Case Study: Demotion Sets Fraud in Motion
• Overview
• Register Disbursement Data from ACFE 2006 National Fraud Survey
• False Refunds
• Case Study: A Silent Crime
• False Voids
• Concealing Register Disbursements
• Detection
• Prevention
• 7 Billing Schemes
• Case Study: Medical School Treats Fraud and Abuse
• Overview
• Billing Scheme Data from ACFE 2006 National Fraud Survey
• Cash-Generating Schemes
• Invoicing via Shell Companies
• Invoicing via Nonaccomplice Vendors
• Personal Purchases with Company Funds
• Case Study: For This Magazine, Internal Fraud Proved Hard to Digest
• Detection
• Prevention
• 8 Payroll and Expense Reimbursement Schemes
• Case Study: Say Cheese!
• Overview
• Payroll Scheme Data from ACFE 2006 National Fraud Survey
• Payroll Schemes
• Case Study: Frequent Flier's Fraud Crashes
• Expense Reimbursement Data from ACFE 2006 National Fraud Survey
• Expense Reimbursement Schemes
• Detection of Payroll Schemes
• Detection of Expense Reimbursement Schemes
• Prevention of Payroll Schemes
• Prevention of Expense Reimbursement Schemes
• 9 Inventory and Other Assets
• Case Study: Chipping Away at High-Tech Theft
• Overview: Noncash Misappropriation Data from ACFE 2006 National Fraud Survey
• Misuse of Inventory and Other Assets
• Theft of Inventory and Other Assets
• Case Study: Hard Drives and Bad Luck
• Concealment
• Detection
• Prevention
• Part II Corruption
• 10 Bribery
• Case Study: Why Is This Furniture Falling Apart?
• Overview
• Corruption Data from ACFE 2006 National Fraud Survey
• Bribery Schemes
• Case Study: Keep Your Eye on the Salesman
• Something of Value
• Economic Extortion
• Illegal Gratuities
• Detection
• Prevention
• 11 Conflicts of Interest
• Case Study: Working Double Duty
• Overview
• Purchases Schem

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CHOICE Review

Wells, founder and chair of the Association of Certified Fraud Examiners (ACEF), is regarded by many as the most authoritative writer on the subject of occupational fraud, and he has published several other books on fraud and forensic accounting. The current work includes data from the ACEF's 2006 "Report to the Nation on Occupational Fraud and Abuse." The volume is organized in three parts: "Asset Misappropriations," "Corruption," and "Fraudulent Statement." After a general introduction in the first two chapters, the subsequent chapters each cover a specific type of fraudulent misappropriation such as skimming, check tampering, and billing schemes. At least one illustrative case is included in each of these chapters, providing realistic examples of how each scheme is accomplished. The book is very readable and is well documented with chapter endnotes and an extensive bibliography and index. It is an excellent reference for courses in fraud examination or forensic accounting and an excellent library resource for institutions offering such courses. Summing Up: Highly recommended. Upper-division undergraduate through professional collections. F. A. Marino Assumption College

Notas de autor provistas por Syndetics

Joseph T. Wells , CPA, CFE, is the founder and Chairman of the Association of Certified Fraud Examiners (ACFE) and a former adjunct professor of fraud examination at theUniversity of Texas-Austin. He writes, researches, and lectures to business and professional groups on fraud-related issues and is frequently quoted in the media. He has won top writing awards from both Internal Auditor and the Journal of Accounting magazines, and he is a winner of the Innovation in Accounting Education Award presented by the American Accounting Association. For his landmark research in fraud detection and deterrence, Mr. Wells has been inducted into the American Institute of Certified Public Accountants Business and Industry Hall of Fame and named to Accounting Today's list of top 100 most influential people for the last nine years in a row.