Principles of Fraud Examination - Couverture rigide

Wells, Joseph T.

Couverture rigide

ISBN 10 : 0470128836 ISBN 13 : 9780470128831

Editeur : John Wiley & Sons Ltd, 2008

Synopsis

A university edition of the Corporate Fraud Handbook, this book has been created to provide the most authoritative treatment available on Fraud Accounting. Like no other book on fraud, this book explains fraud schemes used by employees, owners, managers, and executives to defraud their customers and illustrates each scheme with real-life case studies submitted to the ACFE by actual fraud examiners who aided in the case resolutions. It shows the reader how to spot the "red flags" of fraud, how to comply with recent regulations including Sarbanes-Oxley, and how to develop and implement effective preventative measures.

A propos du livre

Quatrième de couverture

An introduction to fraud detection and prevention for today s accounting students!

Accountants have historically played an important role in the detection and deterrence of fraud. As future accountants, your students will be on the front lines of the effort to prevent future financial scandals. If called upon, one of their greatest tools in this effort will be a deep understanding of why and how people engage in fraudulent behavior.

In Principles of Fraud Examination, Joseph Wells (founder and Chairman of the Association of Certified Fraud Examiners) provides a wealth of informative and entertaining insights into the complex social factors behind fraudulent behavior. The text also provides a broad overview of the field of Fraud Examination from what fraud is, to how it is committed, detected, and deterred.  Coverage begins with an explanation of fraud examination methodology, followed by detailed examination of the most prevalent fraud schemes used by employees, owners, managers, and executives. 

Features

• The text is based on the three main categories of occupational fraud and abuse (asset misappropriation, corruption, and fraudulent statements) and 13 principal schemes, as identified by the Report to the Nation on Occupational Fraud and Abuse, first issued in 1996 and last updated in 2004.
• Chapters explain the major schemes and provide relevant statistics on cost and frequency, as well as the perpetrators and victims of these crimes.
• Each scheme is illustrated with several real–life cases.
• The text clearly outlines prevention, detection and investigation strategies.
• Essential terms, questions, and discussion issues help students understand and retain the material.

Présentation de l'éditeur

In Principles of Fraud Examination, Joseph Wells (founder and Chairman of the Association of Certified Fraud Examiners) provides a wealth of informative and entertaining insights into the complex social factors behind fraudulent behavior. The text also provides a broad overview of the field of Fraud Examination from what fraud is, to how it is committed, detected, and deterred.  Coverage begins with an explanation of fraud examination methodology, followed by detailed examination of the most prevalent fraud schemes used by employees, owners, managers, and executives.

Détails de l'édition

• Éditeur: John Wiley & Sons Ltd
• Date d'édition: 2008
• ISBN 10: 0470128836
• ISBN 13: 9780470128831
• Reliure: Relié
• Langue: anglais
• Numéro d'édition: 2
• Nombre de pages: 460