Principles of Fraud Examination (4th Ed.)
Auteur : Wells Joseph T.
Accountants have historically had an important role in the detection and deterrence of fraud. As Joe Wells? Principles of Fraud Examination 4th edition illustrates, fraud is much more than numbers; books and records don?t commit fraud ? people do. Widely embraced by fraud examination instructors across the country, Principles of Fraud Examination, 4th Edition, by Joseph Wells, is written to provide a broad understanding of fraud to today?s accounting students ? what it is and how it is committed, prevented, detected, and resolved. This 4th edition of the text includes a chapter on frauds perpetrated against organizations by individuals outside their staff?a growing threat for many entities as commerce increasingly crosses technological and geographical borders.
1. Introduction
2. Skimming
3. Cash Larceny
4. Billing Schemes
5. Check Tampering
6. Payroll Schemes
7. Expense Reimbursement Schemes
8. Register Disbursement Schemes
9. Noncash Assets
10. Corruption
11. Accounting Principles and Fraud
12. Financial Statement Fraud Schemes
13. External Fraud Schemes
14. Fraud Risk Assessment
15. Interviewing Witnesses
16. Occupational Fraud and Abuse: The Big Picture
APPENDIX A Online Sources of Information
APPENDIX B Sample Code of Business Ethics and Conduct
APPENDIX C Fraud Risk Assessment Tool
Date de parution : 04-2014
Ouvrage de 544 p.
20.3x25.2 cm
Thème de Principles of Fraud Examination :
Mots-clés :
detection and deterrence of fraud; Principles of Fraud Examination 4th edition; books and records don?t commit fraud ? people do; fraud examination instructors; broad understanding of fraud; committed; prevented; detected; resolved; frauds perpetrated against organizations by individuals outside their staff; growing threat; commerce increasingly crosses technological and geographical borders
