02440nam a2200301Ia 4500 303156 20160527184439.0 101012s2010 nju b 001 0 eng 2010043301 9780470646298 (hardback) DLC DLC pcc HV6691 .W46 2010 657.458 W4531p3 22 Wells, Joseph T. 188191 Local Principles of fraud examination Joseph T. Wells. 3rd ed. Hoboken, N.J. Wiley 2010. vii, 500 p. ill. 26 cm. "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"-- Provided by publisher. Includes bibliographical references and index. Machine generated contents note: 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. Fraud 98726 Local Auditing , Internal 55959 Local Fraud Prevention. 98726 Local Fraud investigation 98727 Local Cover image http://catalogimages.wiley.com/images/db/jimages/9780470646298.jpg 221883 221883 0 0 ddc 0 657_458000000000000_W4531P3 0 evl 56286 10 10 1 2016-05-27 Amazon 138.81 465000 0 657.458 W4531p3 80000002430711 2016-05-27 00:00:00 r:303156 6