Principles of fraud examination

著者

書誌事項

Principles of fraud examination

Joseph T. Wells

Wiley, c2014

4th ed.

  • : pbk.

大学図書館所蔵 件 / 全5件

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注記

Includes bibliographical references(p.511) and index

内容説明・目次

内容説明

Principles of Fraud Examination 4th Edition by Joe Wels contains engaging real-life case studies and an analysis of the complexity of frauds and fraudulent behavior incorporated throughout the book. This text provides a broad understanding of fraud--what it is and how it is committed, prevented, and resolved. Principles of Fraud Examination 4th Edition begins by providing an understanding of fraud examination methodology then documents the schemes used by executive, managers, and employees to commit fraud against their organizations. Case studies, complete with statistics and flowcharts, are provided for each chapter. The primary focus of this text is maintained in the updated edition, with coverage of the actual accounting and human behaviors that lead to cases of accounting fraud. The 4th edition includes updates to reflect new and revised accounting standards and laws, updated statistics to include the most recent ACFE findings, and moderate changes to end of chapter material. Also included in the newest edition is updated coverage of recent examples of fraud accounting in the real world.

目次

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. Fraudulent Financial Statement Schemes 13. Fraud Risk Assessment 14. Conducting Investigations and Writing Reports 15. Interviewing Witnesses 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

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