| 000 | 02440nam a2200301Ia 4500 | ||
|---|---|---|---|
| 001 | 303156 | ||
| 005 | 20160527184439.0 | ||
| 008 | 101012s2010 nju b 001 0 eng | ||
| 010 | _a 2010043301 | ||
| 020 | _a9780470646298 (hardback) | ||
| 040 |
_aDLC _cDLC |
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| 042 | _apcc | ||
| 050 | 0 | 0 |
_aHV6691 _b.W46 2010 |
| 082 | 0 | 0 |
_a657.458 _bW4531p3 _222 |
| 100 | 1 |
_aWells, Joseph T. _9188191 _2Local |
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| 245 | 1 | 0 |
_aPrinciples of fraud examination _cJoseph T. Wells. |
| 250 | _a3rd ed. | ||
| 260 |
_aHoboken, N.J. _bWiley _c2010. |
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| 300 |
_avii, 500 p. _bill. _c26 cm. |
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| 520 |
_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. |
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| 504 | _aIncludes bibliographical references and index. | ||
| 505 | 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. | |
| 650 | 0 |
_aFraud _998726 _2Local |
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| 650 | 0 |
_aAuditing , Internal _955959 _2Local |
|
| 650 | 0 |
_aFraud _xPrevention. _998726 _2Local |
|
| 650 | 0 |
_aFraud investigation _998727 _2Local |
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| 856 | 4 | 2 |
_3Cover image _uhttp://catalogimages.wiley.com/images/db/jimages/9780470646298.jpg |
| 999 |
_c221883 _d221883 |
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