02630nam a2200313Ia 450000100070000000500170000700800410002401000170006502000290008204000130011104200080012405000220013208200250015410000360017924500540021525000120026926000320028130000300031352006930034350400510103650508110108765000240189865000380192265000370196065000380199785600840203599900190211995201780213830315620160527184439.0101012s2010    nju      b    001 0 eng    a  2010043301  a9780470646298 (hardback)  aDLCcDLC  apcc00aHV6691b.W46 201000a657.458bW4531p32221 aWells, Joseph T.91881912Local10aPrinciples of fraud examinationcJoseph T. Wells.  a3rd ed.  aHoboken, N.J.bWileyc2010.  avii, 500 p.bill.c26 cm.  a"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"--cProvided by publisher.  aIncludes bibliographical references and index.8 aMachine 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. 0aFraud9987262Local 0aAuditing , Internal9559592Local 0aFraudxPrevention.9987262Local 0aFraud investigation9987272Local423Cover imageuhttp://catalogimages.wiley.com/images/db/jimages/9780470646298.jpg  c221883d221883  00102ddc406657_458000000000000_W4531P3708evl956286a10b10c1d2016-05-27eAmazong138.81i465000l0o657.458 W4531p3p80000002430711r2016-05-27 00:00:00xr:303156y6