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Learn to spot the "red flags" of fraud and gain insight into the implementation of effective fraud preventation measures with this practical guide. In addition, you'll take an in-depth look at how to comply with recent regulations including Sarbanes-Oxley and take an insider's peek at fraud schemes used by employees, owners, managers, and executives to defraud their customers. Includes real-life case studies submitted to the ACFE by actual fraud examiners who aided in case resolutions. 

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Tabla de contenidos provista por Syndetics

• Preface(p. vii)
• About the ACFE(p. x)
• 1. Introduction(p. 1)
• Defining Occupational Fraud and Abuse(p. 1)
• Research in Occupational Fraud and Abuse(p. 5)
• The 2004 Report to the Nation on Occupational Fraud and Abuse(p. 24)
• Part I Asset Misappropriations
• 2. Introduction to Asset Misappropriations(p. 51)
• Overview(p. 51)
• Definition of Assets(p. 51)
• How Asset Misappropriations Affect Books of Account(p. 52)
• 3. Skimming(p. 63)
• Case Study: Shy Doc Gave Good Face(p. 63)
• Overview(p. 67)
• Skimming Data from ACFE 2004 National Fraud Survey(p. 67)
• Unrecorded Sales(p. 73)
• Understated Sales and Receivables(p. 77)
• Theft of Checks through the Mail(p. 78)
• Case Study: Beverage Man Takes a Plunge(p. 80)
• Short-term Skimming(p. 83)
• Converting Stolen Checks(p. 84)
• Concealing the Fraud(p. 87)
• Detection(p. 92)
• Prevention(p. 93)
• 4. Cash Larceny(p. 97)
• Case Study: Bank Teller Gets Nabbed for Theft(p. 97)
• Overview(p. 100)
• Cash Larceny Data from ACFE 2004 National Fraud Survey(p. 100)
• Incoming Cash(p. 105)
• Cash Larceny from the Deposit(p. 110)
• Case Study: The Ol'Fake Surprise Audit Gets 'em Every Time(p. 113)
• Miscellaneous Larceny Schemes(p. 115)
• Detection(p. 115)
• Prevention(p. 117)
• 5. Check Tampering(p. 119)
• Case Study: A Wolf in Sheep's Clothing(p. 119)
• Overview(p. 122)
• Check Tampering Data from ACFE 2004 National Fraud Survey(p. 122)
• Forged Maker Schemes(p. 128)
• Intercepted Checks(p. 133)
• Forged Endorsement Schemes(p. 133)
• Altered Payee Schemes(p. 137)
• Concealed Check Schemes(p. 140)
• Authorized Maker Schemes(p. 141)
• Concealment(p. 144)
• Case Study: What Are Friends For?(p. 146)
• Detection(p. 152)
• Prevention(p. 153)
• 6. Register Disbursement Schemes(p. 157)
• Case Study: Demotion Sets Fraud in Motion(p. 157)
• Overview(p. 160)
• Register Disbursement Data from ACFE 2004 National Fraud Survey(p. 160)
• False Refunds(p. 165)
• Case Study: A Silent Crime(p. 167)
• False Voids(p. 170)
• Concealing Register Disbursements(p. 172)
• Detection(p. 173)
• Prevention(p. 174)
• 7. Billing Schemes(p. 175)
• Case Study: Medical School Treats Fraud and Abuse(p. 175)
• Overview(p. 179)
• Billing Scheme Data from ACFE 2004 National Fraud Survey(p. 179)
• Cash-Generating Schemes(p. 184)
• Invoicing via Shell Companies(p. 184)
• Invoicing via Nonaccomplice Vendors(p. 189)
• Case Study: For This Magazine, Internal Fraud Proved Hard to Digest(p. 190)
• Personal Purchases with Company Funds(p. 194)
• Detection(p. 200)
• Prevention(p. 201)
• 8. Payroll and Expense Reimbursement Schemes(p. 203)
• Case Study: Say Cheese!(p. 203)
• Overview(p. 206)
• Payroll Scheme Data from ACFE 2004 National Fraud Survey(p. 206)
• Expense Reimbursement Schemes(p. 222)
• Case Study: Frequent Flier's Fraud Crashes(p. 222)
• Expense Reimbursement Data from ACFE 2004 National Fraud Survey(p. 225)
• Detection of Payroll Schemes(p. 236)
• Detection of Expense Reimbursement Schemes(p. 237)
• Prevention of Payroll Schemes(p. 238)
• Prevention of Expense Reimbursement Schemes(p. 240)
• 9. Inventory and Other Assets(p. 241)
• Case Study: Chipping Away at High-Tech Theft(p. 241)
• Overview: Non-Cash Misappropriation Data from ACFE 2004 National Fraud Survey(p. 244)
• Misuse of Inventory and Other Assets(p. 250)
• Theft of Inventory and Other Assets(p. 251)
• Case Study: Hard Drives and Bad Luck(p. 258)
• Concealment(p. 263)
• Detection(p. 265)
• Prevention(p. 269)
• Part II Bribery and Corruption
• 10. Bribery(p. 273)
• Case Study: Why Is This Furniture Falling Apart?(p. 273)
• Overview(p. 276)
• Corruption Data from ACFE 2004 National Fraud Survey(p. 280)
• Bribery Schemes(p. 285)
• Case Study: Keep Your Eye on the Salesman?(p. 295)
• Something of Value(p. 298)
• Economic Extortion(p. 299)
• Illegal Gratuities(p. 299)
• Detection(p. 299)
• Prevention(p. 302)
• 11. Conflicts of Interest(p. 305)
• Case Study: Working Double Duty(p. 305)
• Overview(p. 309)
• Purchase Schemes(p. 310)
• Sales Schemes(p. 312)
• Other Schemes(p. 313)
• Case Study: A Parasite Farm(p. 314)
• Detection(p. 316)
• Prevention(p. 317)
• Part III Fraudulent Statements
• 12. Fraudulent Statements(p. 321)
• Introduction(p. 321)
• Fraud in Financial Statements(p. 325)
• Major Generally Accepted Accounting Principles(p. 328)
• Responsibility for Financial Statements(p. 332)
• Users of Financial Statements(p. 332)
• Types of Financial Statements(p. 333)
• The Sarbanes-Oxley Act(p. 334)
• Financial Statement Fraud Data from ACFE 2004 National Fraud Survey(p. 345)
• 13. Fraudulent Financial Statement Schemes(p. 353)
• Case Study: That Way Lies Madness(p. 353)
• Methods of Financial Statement Fraud(p. 359)
• Fictitious Revenues(p. 359)
• Timing Differences(p. 362)
• Case Study: The Importance of Timing(p. 367)
• Concealed Liabilities and Expenses(p. 368)
• Improper Disclosures(p. 371)
• Improper Asset Valuation(p. 373)
• Detection of Fraudulent Financial Statement Schemes(p. 378)
• Prevention of Financial Statement Fraud(p. 395)
• Case Study: All on the Surface(p. 397)
• 14. Occupational Fraud and Abuse: The Big Picture(p. 401)
• Defining Abusive Conduct(p. 401)
• Measuring the Level of Occupational Fraud and Abuse(p. 402)
• Understanding Fraud Deterrence(p. 405)
• The Corporate Sentencing Guidelines(p. 409)
• The Ethical Connection(p. 411)
• Concluding Thoughts(p. 412)
• Appendix Code of Business Ethics and Conduct(p. 415)
• Bibliography(p. 427)
• Index(p. 435)

Reseñas proporcionadas por Syndetics

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 is the founder and Chairman of the Association of Certified Fraud Examiners (ACFE) and a professor of fraud examination (adjunct) at the University of Texas-Austin.