ISBN13: 978-0-470-64629-8｜500 pages｜Hardcover｜©2011｜NT$1350
Supplements: Instructor's Manual｜Test Bank｜PowerPoint Presentation｜Solutions Manual
Author
Joseph T. Wells (Association of Certified Fraud Examiners)
Description
Accountants have historically had an important role in the detection and deterrence of fraud, however, as Joe Wells’ Principles of Fraud Examination 3e illustrates, fraud is much more than numbers. In short, books and records don’t commit fraud – people do. Fraud involves complex human behaviors such as greed and deception, factors that are difficult to identify and quantify. Widely embraced by fraud examination instructors across the country in its second edition, Principles of Fraud Examination 3e was written to provide a broad understanding of fraud – because understanding how fraud is committed is paramount to preventing and detecting it. The text begins by providing an understanding of fraud examination methodology, then presenting the schemes used by executives, managers and employees to commit fraud against their organisations.
Table of Contents
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.
