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Accountants need to have a strong understanding of fraud - what it is and how it is committed, prevented, and resolved. The third edition provides them with that knowledge. It documents the schemes used by executives, managers, and employees to commit fraud against their organisations. Case studies, complete with statistics and flowcharts, are provided for each chapter. A new chapter is included on fraud risk assessment. Updated statistics are presented on recent ACFE findings. In addition, minor revisions throughout focus on the increasing use of electronic payments and other technology in fraud schemes. This helps accountants detect and prevent fraud.

Tabla de contenidos provista por Syndetics

• 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 Fraudulent Financial Statement Schemes
• Chapter 13 Fraud Risk Assessment
• Chapter 14 Conducting Investigations and Writing Reports
• Chapter 15 Interviewing Witnesses
• Chapter 16 Occupational Fraud and Abuse: The Big Picture
• Appendix A Commercial Online Services
• Appendix B Sample Code of Business Ethics and Conduct
• Appendix C Fraud Risk Assessment Tool
• Bibliography
• Index

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 the University of Texas at 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.